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    <title>2023 (5) TMI 159 - ITAT PUNE</title>
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    <description>The Tribunal ruled in favor of the Assessee in appeals challenging the non-condonation of delay and the levy of late fees under section 234E for AY 2015-16. The Tribunal found the late fees unjustified for periods before 01/06/2015 and directed the Assessing Officer to delete them. The Assessee&#039;s appeals were allowed based on the Tribunal&#039;s decision.</description>
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      <description>The Tribunal ruled in favor of the Assessee in appeals challenging the non-condonation of delay and the levy of late fees under section 234E for AY 2015-16. The Tribunal found the late fees unjustified for periods before 01/06/2015 and directed the Assessing Officer to delete them. The Assessee&#039;s appeals were allowed based on the Tribunal&#039;s decision.</description>
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