https://www.taxtmi.com/caselaws?id=405097 The Tribunal allowed the appeals challenging the late fee under section 234E of the Income-Tax Act for delayed filing of TDS statements. It upheld that late fee imposition for TDS returns filed before 1.6.2015 was invalid. The Tribunal emphasized the need for substantial justice, condoned the delay in filing appeals, and remanded the case for a merit-based decision, setting aside the CIT(A)'s order. en-us Wed, 10 Mar 2021 00:00:00 +0530 Thu, 11 Mar 2021 09:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405097 The Tribunal allowed the appeals challenging the late fee under section 234E of the Income-Tax Act for delayed filing of TDS statements. It upheld that late fee imposition for TDS returns filed before 1.6.2015 was invalid. The Tribunal emphasized the need for substantial justice, condoned the delay in filing appeals, and remanded the case for a merit-based decision, setting aside the CIT(A)'s order. Case-Laws Income Tax Wed, 10 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405097