https://www.taxtmi.com/caselaws?id=791469 An ITAT decision on delayed TDS compliance treated an NRI assessee's inability to access the registered email account and later approach to counsel as sufficient cause, so the appeal delay was condoned. It also upheld interest on a delayed re-deposit of TDS, reasoning that the later payment was a duplicate re-deposit and the Revenue was deprived of the time value of tax. By contrast, late fee under section 234E for a subsequent Form 26QB filing was deleted because the filing arose from an inadvertent duplicate payment after the original TDS had already been deposited and reported within time, making the default technical and duplicative. en-us Fri, 27 Mar 2026 00:00:00 +0530 Mon, 11 May 2026 16:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791469 An ITAT decision on delayed TDS compliance treated an NRI assessee's inability to access the registered email account and later approach to counsel as sufficient cause, so the appeal delay was condoned. It also upheld interest on a delayed re-deposit of TDS, reasoning that the later payment was a duplicate re-deposit and the Revenue was deprived of the time value of tax. By contrast, late fee under section 234E for a subsequent Form 26QB filing was deleted because the filing arose from an inadvertent duplicate payment after the original TDS had already been deposited and reported within time, making the default technical and duplicative. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791469