Delay in appeal condoned on account of pandemic

Madanthyar Primary Agricultural Credit Co-operative Society Vs DCIT (ITAT Bangalore) The notices in question were issued during the covid period and the Assessee’s contention that it could not respond to the notices in view of the pandemic situation has to be accepted as a reasonable cause. Facts- As there was delay in filing TDS statement, AO by intimation u/s 200A, levied late fee u/s 234E. The Assessee contended that AO could levy fee u/s.234E of the Act while processing a return of TDS filed u/s.200(3) of the Act only by virtue of the provisions of Sec.200A(1)(c), (d) & (f) of the Ac...