https://www.taxtmi.com/caselaws?id=440714 The Tribunal partially allowed the appeal against late fees charged under section 234E for TDS returns filed for multiple financial years. The dismissal of the appeal was based on procedural grounds, but the Tribunal emphasized the need for separate rectification applications for each intimation. The delay of 112 days in filing the appeal was condoned due to extenuating circumstances, including the impact of Covid situations and lockdown. The Tribunal clarified the jurisdiction of the Assessing Officer to entertain rectification applications under section 154, directing the officer to consider the applications on merit without jurisdictional constraints. en-us Fri, 21 Jul 2023 00:00:00 +0530 Tue, 25 Jul 2023 08:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440714 The Tribunal partially allowed the appeal against late fees charged under section 234E for TDS returns filed for multiple financial years. The dismissal of the appeal was based on procedural grounds, but the Tribunal emphasized the need for separate rectification applications for each intimation. The delay of 112 days in filing the appeal was condoned due to extenuating circumstances, including the impact of Covid situations and lockdown. The Tribunal clarified the jurisdiction of the Assessing Officer to entertain rectification applications under section 154, directing the officer to consider the applications on merit without jurisdictional constraints. Case-Laws Income Tax Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440714