https://www.taxtmi.com/caselaws?id=288237 The Tribunal condoned the delay in filing appeals and proceeded to hear the merits regarding the levy of late filing fees under Section 234E of the Income Tax Act, 1961. It was found that the late filing fees charged by the Assessing Officer for periods before 01.06.2015 were unsustainable in law due to lack of jurisdiction. All 111 appeals were allowed, directing the AO to re-examine the cases with the correct application of the law. en-us Fri, 31 Jan 2020 00:00:00 +0530 Wed, 27 May 2020 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288237 The Tribunal condoned the delay in filing appeals and proceeded to hear the merits regarding the levy of late filing fees under Section 234E of the Income Tax Act, 1961. It was found that the late filing fees charged by the Assessing Officer for periods before 01.06.2015 were unsustainable in law due to lack of jurisdiction. All 111 appeals were allowed, directing the AO to re-examine the cases with the correct application of the law. Case-Laws Income Tax Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288237