https://www.taxtmi.com/caselaws?id=436436 The delay in filing appeals was condoned due to oversight, with no objection from Revenue. The issue of charging late filing fees under section 234E of the Income Tax Act, 1961, was contested. The Tribunal ruled in favor of the assessee, citing the amendment's prospective nature and judgments from Karnataka and Gujarat High Courts. Late fees and interest for TDS statements before 01/06/2015 were deemed unsustainable. Both appeals were allowed, directing the Assessing Officer to delete the late fees and interest. The order was pronounced by the ITAT Hyderabad on 28th February 2023. en-us Tue, 28 Feb 2023 00:00:00 +0530 Wed, 12 Apr 2023 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436436 The delay in filing appeals was condoned due to oversight, with no objection from Revenue. The issue of charging late filing fees under section 234E of the Income Tax Act, 1961, was contested. The Tribunal ruled in favor of the assessee, citing the amendment's prospective nature and judgments from Karnataka and Gujarat High Courts. Late fees and interest for TDS statements before 01/06/2015 were deemed unsustainable. Both appeals were allowed, directing the Assessing Officer to delete the late fees and interest. The order was pronounced by the ITAT Hyderabad on 28th February 2023. Case-Laws Income Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436436