https://www.taxtmi.com/caselaws?id=443053 The Tribunal allowed all appeals filed by the assessee(s) regarding the charging of late fees under section 234E of the Income Tax Act, 1961 for the fourth quarter in assessment years 2013-14 and 2014-15. The Tribunal ruled in favor of the assessee(s) by overturning the impugned orders, stating that the fee under section 234E could only be imposed for defaults post the specified date of June 1, 2015, as per precedents cited. The delay in presenting the appeals was condoned, and the cases were heard together and adjudicated on merits. en-us Wed, 23 Aug 2023 00:00:00 +0530 Fri, 15 Sep 2023 08:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443053 The Tribunal allowed all appeals filed by the assessee(s) regarding the charging of late fees under section 234E of the Income Tax Act, 1961 for the fourth quarter in assessment years 2013-14 and 2014-15. The Tribunal ruled in favor of the assessee(s) by overturning the impugned orders, stating that the fee under section 234E could only be imposed for defaults post the specified date of June 1, 2015, as per precedents cited. The delay in presenting the appeals was condoned, and the cases were heard together and adjudicated on merits. Case-Laws Income Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443053