https://www.taxtmi.com/caselaws?id=429605 The Tribunal ruled in favor of the assessee, overturning the decision to impose late filing fees under section 234E of the Income Tax Act, 1961. The Tribunal considered the technical and inadvertent nature of the error, noting that no loss was incurred by the Revenue and the assessee's intention was not to evade payment. Emphasizing precedents and the lack of justification for the late filing fee in this scenario, the Tribunal accepted the grounds of appeal and allowed the appeal. en-us Thu, 15 Sep 2022 00:00:00 +0530 Tue, 01 Nov 2022 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429605 The Tribunal ruled in favor of the assessee, overturning the decision to impose late filing fees under section 234E of the Income Tax Act, 1961. The Tribunal considered the technical and inadvertent nature of the error, noting that no loss was incurred by the Revenue and the assessee's intention was not to evade payment. Emphasizing precedents and the lack of justification for the late filing fee in this scenario, the Tribunal accepted the grounds of appeal and allowed the appeal. Case-Laws Income Tax Thu, 15 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429605