Case Law Details
Case Name : Tamil Nadu Grama Bank Vs DCIT (ITAT Chennai)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Chennai
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Tamil Nadu Grama Bank Vs DCIT (ITAT Chennai)
ITAT Chennai held that delay of 6 to 9 years in filing of an appeal against levy of late fees u/s 234 with a plea that they were waiting for outcome of judicial decisions not condoned.
Facts- The grievance of the assessee in all the appeals is common i.e., levy of fees u/s 234E of the Act for late filing of quarterly TDS returns in Form No.24Q / 26Q.
Notably, the appellant argues that the appeals before the first appellat
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