Delay in Filing Appeals Condoned Due to Divergent Views on Section 234E Interest

Gopuram Enterprises Pvt Ltd. Vs ITO (Madras High Court) Legal uncertainty over Sec 234E acknowledged: Delay in Appeals condoned by Madras HC The judgment pertains to a batch appeals filed by assessee against a common order passed by the ITAT which  had dismissed the appeals solely on the ground of delay in filing, without examining the merits of the case. The company approached the Madras High Court seeking condonation of delay and a direction for the ITAT to adjudicate the matter substantively. The appeals relate to the levy of interest u/s 234E, which concerns fees for delay in filing TDS r...