https://www.taxtmi.com/caselaws?id=439031 The Appellate Tribunal ruled in favor of the Assessee in a case concerning late filing fees imposed under Section 234E of the Income Tax Act. Despite the Assessee's procedural error in failing to file the TDS return on time due to old age and human error, the Tribunal considered the prompt TDS payment and efforts to rectify the mistake. The Tribunal found that the late filing fees were unwarranted given the Assessee's compliance and overturned the decision of the CIT(A), relieving the Assessee from the imposed penalties. en-us Wed, 17 May 2023 00:00:00 +0530 Thu, 15 Jun 2023 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439031 The Appellate Tribunal ruled in favor of the Assessee in a case concerning late filing fees imposed under Section 234E of the Income Tax Act. Despite the Assessee's procedural error in failing to file the TDS return on time due to old age and human error, the Tribunal considered the prompt TDS payment and efforts to rectify the mistake. The Tribunal found that the late filing fees were unwarranted given the Assessee's compliance and overturned the decision of the CIT(A), relieving the Assessee from the imposed penalties. Case-Laws Income Tax Wed, 17 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439031