https://www.taxtmi.com/caselaws?id=420667 The ITAT upheld the CIT(A)'s decision to dismiss the appeals concerning the levy of fees under Section 234E for late filing of Quarterly TDS returns. The appeals were dismissed due to significant delays in filing, ranging from 40 days to 1866 days, which the assessee attributed to lack of awareness and communication gaps. However, the CIT(A) found these reasons insufficient and unsupported by evidence, emphasizing the importance of demonstrating "sufficient cause" for condoning delays. The ITAT concurred that the appellant failed to provide adequate justification for the delays, leading to the dismissal of the appeals. en-us Thu, 31 Mar 2022 00:00:00 +0530 Thu, 07 Apr 2022 10:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420667 The ITAT upheld the CIT(A)'s decision to dismiss the appeals concerning the levy of fees under Section 234E for late filing of Quarterly TDS returns. The appeals were dismissed due to significant delays in filing, ranging from 40 days to 1866 days, which the assessee attributed to lack of awareness and communication gaps. However, the CIT(A) found these reasons insufficient and unsupported by evidence, emphasizing the importance of demonstrating "sufficient cause" for condoning delays. The ITAT concurred that the appellant failed to provide adequate justification for the delays, leading to the dismissal of the appeals. Case-Laws Income Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420667