https://www.taxtmi.com/caselaws?id=431674 The Tribunal allowed the appeals for AYs 2015-16, 2016-17, and 2017-18, directing the deletion of the late fee levied under Section 234E for periods prior to 01/06/2015. However, for AYs 2016-17 and 2017-18, where returns were filed after 01/06/2015, the Tribunal upheld the levy of late fee under Section 234E. The Tribunal delivered separate judgments for different assessment years, considering legal provisions and precedents in condoning delay, deleting late fees, and upholding late fees based on the timing of return filings. en-us Thu, 15 Dec 2022 00:00:00 +0530 Sat, 17 Dec 2022 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431674 The Tribunal allowed the appeals for AYs 2015-16, 2016-17, and 2017-18, directing the deletion of the late fee levied under Section 234E for periods prior to 01/06/2015. However, for AYs 2016-17 and 2017-18, where returns were filed after 01/06/2015, the Tribunal upheld the levy of late fee under Section 234E. The Tribunal delivered separate judgments for different assessment years, considering legal provisions and precedents in condoning delay, deleting late fees, and upholding late fees based on the timing of return filings. Case-Laws Income Tax Thu, 15 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431674