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    <title>2022 (8) TMI 571 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeals for the assessment year 2013-14, partly allowed for 2014-15, and dismissed for 2015-16. Late filing fees under section 234E of the Income Tax Act were deleted for the year 2013-14 as the returns were filed before 01.06.2015. However, late fees were upheld for the 3rd quarter return of 2014-15 and confirmed for 2015-16 as all returns were filed after 01.06.2015. Stay applications were deemed infructuous.</description>
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      <description>The Tribunal allowed the appeals for the assessment year 2013-14, partly allowed for 2014-15, and dismissed for 2015-16. Late filing fees under section 234E of the Income Tax Act were deleted for the year 2013-14 as the returns were filed before 01.06.2015. However, late fees were upheld for the 3rd quarter return of 2014-15 and confirmed for 2015-16 as all returns were filed after 01.06.2015. Stay applications were deemed infructuous.</description>
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