https://www.taxtmi.com/caselaws?id=416309 The Tribunal allowed the appeals filed by the private limited company against the CIT(A) order imposing late filing fees under section 234E of the Income Tax Act. The Tribunal emphasized the need for justice based on merits and accepted the reasons provided by the appellant for delay condonation. It ruled that adjustments under section 200A were not applicable before 01.06.2015, thereby disallowing the levy of fees for the relevant assessment years. en-us Thu, 23 Dec 2021 00:00:00 +0530 Sat, 25 Dec 2021 08:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416309 The Tribunal allowed the appeals filed by the private limited company against the CIT(A) order imposing late filing fees under section 234E of the Income Tax Act. The Tribunal emphasized the need for justice based on merits and accepted the reasons provided by the appellant for delay condonation. It ruled that adjustments under section 200A were not applicable before 01.06.2015, thereby disallowing the levy of fees for the relevant assessment years. Case-Laws Income Tax Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416309