https://www.taxtmi.com/caselaws?id=398209 The Tribunal condoned the delay in filing appeals due to valid reasons and admitted them for adjudication. Regarding the justification of levying fees under section 234E of the Income Tax Act, the Tribunal held that the amendment was prospective, allowing fees only for defaults after June 1, 2015. Fees for delays before this date were deleted, granting partial relief to the assessee. The Tribunal directed the Revenue authorities to adjust the fees accordingly, confirming fees for defaults post-June 1, 2015. en-us Mon, 07 Sep 2020 00:00:00 +0530 Tue, 08 Sep 2020 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398209 The Tribunal condoned the delay in filing appeals due to valid reasons and admitted them for adjudication. Regarding the justification of levying fees under section 234E of the Income Tax Act, the Tribunal held that the amendment was prospective, allowing fees only for defaults after June 1, 2015. Fees for delays before this date were deleted, granting partial relief to the assessee. The Tribunal directed the Revenue authorities to adjust the fees accordingly, confirming fees for defaults post-June 1, 2015. Case-Laws Income Tax Mon, 07 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398209