https://www.taxtmi.com/caselaws?id=422739 The Tribunal allowed the appeals for the assessment years 2013-14 and 2014-15, concluding that late filing fees under section 234E could not be imposed for TDS statements filed before 1st June 2015. The Tribunal also condoned the delay in filing the appeals due to the COVID-19 pandemic, following the Supreme Court's extension of the limitation period. en-us Thu, 28 Apr 2022 00:00:00 +0530 Sat, 21 May 2022 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422739 The Tribunal allowed the appeals for the assessment years 2013-14 and 2014-15, concluding that late filing fees under section 234E could not be imposed for TDS statements filed before 1st June 2015. The Tribunal also condoned the delay in filing the appeals due to the COVID-19 pandemic, following the Supreme Court's extension of the limitation period. Case-Laws Income Tax Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422739