https://www.taxtmi.com/caselaws?id=439743 Late filing fee under section 234E was found unsustainable where the return was filed belatedly due to sufficient cause beyond the assessee's control. The delay was small and was attributed to Covid-19 disruption, including the non-functioning of the chartered accountant's office during the relevant period. As the tax had already been deposited with interest and the delay was accepted as not intentional, the fee was deleted. en-us Tue, 27 Jun 2023 00:00:00 +0530 Sat, 01 Jul 2023 08:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439743 Late filing fee under section 234E was found unsustainable where the return was filed belatedly due to sufficient cause beyond the assessee's control. The delay was small and was attributed to Covid-19 disruption, including the non-functioning of the chartered accountant's office during the relevant period. As the tax had already been deposited with interest and the delay was accepted as not intentional, the fee was deleted. Case-Laws Income Tax Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439743