https://www.taxtmi.com/caselaws?id=415685 The Tribunal allowed the appeals of the assessee, setting aside the orders of the Ld. CIT(A) regarding the levy of fees u/s 234E for delayed quarterly TDS returns. The Tribunal held that the delay in filing the appeal was due to reasonable cause, considering the employee's inefficiency and ignorance of the changing TDS system. It further found that certain orders were time-barred by limitation, rendering the imposition of fees invalid. Additionally, the Tribunal noted that fees could not be levied for returns processed before a specific amendment, directing the deletion of fees for relevant quarters. en-us Fri, 03 Dec 2021 00:00:00 +0530 Sat, 11 Dec 2021 09:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415685 The Tribunal allowed the appeals of the assessee, setting aside the orders of the Ld. CIT(A) regarding the levy of fees u/s 234E for delayed quarterly TDS returns. The Tribunal held that the delay in filing the appeal was due to reasonable cause, considering the employee's inefficiency and ignorance of the changing TDS system. It further found that certain orders were time-barred by limitation, rendering the imposition of fees invalid. Additionally, the Tribunal noted that fees could not be levied for returns processed before a specific amendment, directing the deletion of fees for relevant quarters. Case-Laws Income Tax Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415685