https://www.taxtmi.com/caselaws?id=293348 The ITAT Hyderabad condoned the 103-day delay in filing appeals, admitting them for adjudication due to sufficient reasons provided by the assessee. Regarding the late filing levy under Sec. 234E in TDS returns, the ITAT ruled that fees could not be levied for returns filed before 01/06/2015, directing the AO to delete such fees for the relevant period. For returns filed after 01/06/2015, the levy was upheld. Consequently, the appeals were allowed for certain assessment years, while one was partly allowed, based on the interpretation of statutory provisions and relevant precedents. en-us Tue, 29 Jan 2019 00:00:00 +0530 Wed, 13 Nov 2024 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293348 The ITAT Hyderabad condoned the 103-day delay in filing appeals, admitting them for adjudication due to sufficient reasons provided by the assessee. Regarding the late filing levy under Sec. 234E in TDS returns, the ITAT ruled that fees could not be levied for returns filed before 01/06/2015, directing the AO to delete such fees for the relevant period. For returns filed after 01/06/2015, the levy was upheld. Consequently, the appeals were allowed for certain assessment years, while one was partly allowed, based on the interpretation of statutory provisions and relevant precedents. Case-Laws Income Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293348