https://www.taxtmi.com/caselaws?id=445298 ITAT Chennai dismissed appeals by a regional rural bank for condonation of delay ranging 2175-3300 days (6-9 years) in challenging levy of fees under section 234E for late filing of quarterly TDS returns. Despite bank's arguments regarding remote operations, staff changes, amalgamation difficulties, and awaiting judicial outcomes on similar cases, the tribunal found no reasonable cause justifying such inordinate delay. The court held that as a bank assisted by qualified professionals, gross negligence in ignoring statutory notices and appeal limitations could not be condoned, confirming CIT(A)'s dismissal. en-us Tue, 17 Oct 2023 00:00:00 +0530 Sat, 04 Nov 2023 09:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445298 ITAT Chennai dismissed appeals by a regional rural bank for condonation of delay ranging 2175-3300 days (6-9 years) in challenging levy of fees under section 234E for late filing of quarterly TDS returns. Despite bank's arguments regarding remote operations, staff changes, amalgamation difficulties, and awaiting judicial outcomes on similar cases, the tribunal found no reasonable cause justifying such inordinate delay. The court held that as a bank assisted by qualified professionals, gross negligence in ignoring statutory notices and appeal limitations could not be condoned, confirming CIT(A)'s dismissal. Case-Laws Income Tax Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445298