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    <title>2022 (6) TMI 1016 - ITAT PUNE</title>
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    <description>The Appellate Tribunal ITAT Pune ruled in favor of the assessee in a consolidated order for Sixteen Appeals. It held that the levy of late fee under section 234E for F.Y. 2012-13 was unlawful and directed the Assessing Officer to delete the late fee. The Tribunal also found the appeal filing timeline before the ld.CIT(A) to be timely and allowed the appeal based on this determination.</description>
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      <description>The Appellate Tribunal ITAT Pune ruled in favor of the assessee in a consolidated order for Sixteen Appeals. It held that the levy of late fee under section 234E for F.Y. 2012-13 was unlawful and directed the Assessing Officer to delete the late fee. The Tribunal also found the appeal filing timeline before the ld.CIT(A) to be timely and allowed the appeal based on this determination.</description>
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