https://www.taxtmi.com/caselaws?id=787040 Delay in filing appeals before the Commissioner of Income Tax (Appeals)/NFAC was condoned after affidavit evidence met the reasonable-cause standard and the appeals were admitted. The Finance Act, 2015 amendment effective 01.06.2015 was held to operate prospectively; therefore the late fee charged for TDS returns processed under the TDS-processing provision is not leviable for returns processed before 01.06.2015. For defaults occurring on or after 01.06.2015 the late fee is leviable but must be computed only from 01.06.2015 until the date of processing for returns processed on or after that date. en-us Mon, 23 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 07:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787040 Delay in filing appeals before the Commissioner of Income Tax (Appeals)/NFAC was condoned after affidavit evidence met the reasonable-cause standard and the appeals were admitted. The Finance Act, 2015 amendment effective 01.06.2015 was held to operate prospectively; therefore the late fee charged for TDS returns processed under the TDS-processing provision is not leviable for returns processed before 01.06.2015. For defaults occurring on or after 01.06.2015 the late fee is leviable but must be computed only from 01.06.2015 until the date of processing for returns processed on or after that date. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787040