https://www.taxtmi.com/caselaws?id=448152 ITAT Bangalore condoned a 530-day delay in filing appeals, applying SC precedent that substantial justice prevails over technical considerations when delay is non-deliberate. The Tribunal cited N.Balakrishnan vs. M.Krishnamurthy and Y.P.Trivedi cases supporting condonation of bona fide delays. Regarding fee under section 234E for delayed TDS returns, ITAT ruled the assessee was not liable for the pre-amendment period (before 01/06/2015), following Karnataka HC decision in Fatheraj Singhvi case that fee provisions were not applicable during that period. en-us Tue, 09 Jan 2024 00:00:00 +0530 Wed, 10 Jan 2024 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448152 ITAT Bangalore condoned a 530-day delay in filing appeals, applying SC precedent that substantial justice prevails over technical considerations when delay is non-deliberate. The Tribunal cited N.Balakrishnan vs. M.Krishnamurthy and Y.P.Trivedi cases supporting condonation of bona fide delays. Regarding fee under section 234E for delayed TDS returns, ITAT ruled the assessee was not liable for the pre-amendment period (before 01/06/2015), following Karnataka HC decision in Fatheraj Singhvi case that fee provisions were not applicable during that period. Case-Laws Income Tax Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448152