https://www.taxtmi.com/caselaws?id=307392 The Tribunal condoned the delay in filing appeals against late fees under section 234E of the Income-Tax Act, 1961 for delayed TDS statement filings. Emphasizing substantial justice, the Tribunal remanded the matter to the CIT(A) for a decision on merits. The Assessee's appeals were treated as allowed for statistical purposes. en-us Thu, 11 Mar 2021 00:00:00 +0530 Mon, 10 Apr 2023 22:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307392 The Tribunal condoned the delay in filing appeals against late fees under section 234E of the Income-Tax Act, 1961 for delayed TDS statement filings. Emphasizing substantial justice, the Tribunal remanded the matter to the CIT(A) for a decision on merits. The Assessee's appeals were treated as allowed for statistical purposes. Case-Laws Income Tax Thu, 11 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307392