https://www.taxtmi.com/caselaws?id=456880 ITAT Chandigarh allowed assessee appeals against rejection of applications under Section 154. NFAC had erroneously dismissed appeals as time-barred by computing limitation period from intimation date under Section 200A instead of Section 154. Tribunal held appeals were within time when calculated from correct Section 154 date, following precedent in Medical Superintendent Rural Hospital case. Additionally, levy of late fees under Section 234E for periods prior to 01.06.2015 was held unsustainable as amendment was prospective. Demands for late filing fees deleted and appeals allowed. en-us Thu, 16 Jun 2022 00:00:00 +0530 Thu, 22 Aug 2024 19:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456880 ITAT Chandigarh allowed assessee appeals against rejection of applications under Section 154. NFAC had erroneously dismissed appeals as time-barred by computing limitation period from intimation date under Section 200A instead of Section 154. Tribunal held appeals were within time when calculated from correct Section 154 date, following precedent in Medical Superintendent Rural Hospital case. Additionally, levy of late fees under Section 234E for periods prior to 01.06.2015 was held unsustainable as amendment was prospective. Demands for late filing fees deleted and appeals allowed. Case-Laws Income Tax Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456880