https://www.taxtmi.com/caselaws?id=288236 The Appellate Tribunal granted condonation of delay in filing appeals, finding the reasons justified. It clarified that late filing fees under Section 234E of the Income Tax Act could only be levied for TDS statements filed after 01.06.2015. Emphasizing the legal question of late fees leviability, the Tribunal set aside the orders of the Ld. CIT(Appeal)s and directed examination on merits in line with principles of natural justice. All appeals were allowed for statistical purposes, remanding the cases for further consideration. en-us Fri, 13 Dec 2019 00:00:00 +0530 Wed, 27 May 2020 10:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288236 The Appellate Tribunal granted condonation of delay in filing appeals, finding the reasons justified. It clarified that late filing fees under Section 234E of the Income Tax Act could only be levied for TDS statements filed after 01.06.2015. Emphasizing the legal question of late fees leviability, the Tribunal set aside the orders of the Ld. CIT(Appeal)s and directed examination on merits in line with principles of natural justice. All appeals were allowed for statistical purposes, remanding the cases for further consideration. Case-Laws Income Tax Fri, 13 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288236