https://www.taxtmi.com/caselaws?id=437415 The Tribunal allowed all appeals regarding the condonation of delay in filing appeals due to late fees under section 234E of the Income-tax Act, 1961. The Tribunal held that delay due to improper legal advice can be condoned, especially when the legal issue was already decided in favor of the assessee. Additionally, it was clarified that interest under section 234E cannot be imposed for periods before June 1, 2015, leading to the setting aside of the NFAC's order confirming the levy of fees. The judgment ensures fair treatment for taxpayers by clarifying the legal provisions on fee imposition. en-us Wed, 03 May 2023 00:00:00 +0530 Thu, 04 May 2023 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437415 The Tribunal allowed all appeals regarding the condonation of delay in filing appeals due to late fees under section 234E of the Income-tax Act, 1961. The Tribunal held that delay due to improper legal advice can be condoned, especially when the legal issue was already decided in favor of the assessee. Additionally, it was clarified that interest under section 234E cannot be imposed for periods before June 1, 2015, leading to the setting aside of the NFAC's order confirming the levy of fees. The judgment ensures fair treatment for taxpayers by clarifying the legal provisions on fee imposition. Case-Laws Income Tax Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437415