https://www.taxtmi.com/caselaws?id=432730 The Tribunal allowed the appeal of the assessee, holding that the levy of fees under Section 234E of the Income Tax Act, 1961, for the period prior to 01.06.2015 is not sustainable. The Tribunal relied on the Karnataka High Court's decision in Fatheraj Singhvi's case and its own precedents to conclude that the enabling provisions under Section 200A for levying such fees were effective only from 01.06.2015. Additionally, the Tribunal condoned the delay of 127 days in filing the appeal, finding the explanation provided by the assessee satisfactory. The order of the CIT(A) was set aside, and the appeal was allowed in favor of the assessee. en-us Mon, 09 Jan 2023 00:00:00 +0530 Thu, 12 Jan 2023 08:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432730 The Tribunal allowed the appeal of the assessee, holding that the levy of fees under Section 234E of the Income Tax Act, 1961, for the period prior to 01.06.2015 is not sustainable. The Tribunal relied on the Karnataka High Court's decision in Fatheraj Singhvi's case and its own precedents to conclude that the enabling provisions under Section 200A for levying such fees were effective only from 01.06.2015. Additionally, the Tribunal condoned the delay of 127 days in filing the appeal, finding the explanation provided by the assessee satisfactory. The order of the CIT(A) was set aside, and the appeal was allowed in favor of the assessee. Case-Laws Income Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432730