Trib.) Govt. Girls Sr. Secondary School v. ACIT, ITAT Delhi
121 Taxmann.com 170Reported decision2020#4609 most cited
What is Trib.) Govt. Girls Sr. Secondary School v. ACIT, ITAT Delhi authority for?
Late fee levied under Section 234E of the Income Tax Act, 1961, is deleted if the authorities below erroneously sustained it without providing the assessee an opportunity to be heard regarding any delay.
25
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.
Also referred to as
Govt. Girls Sr. Secondary School v. ACIT · ITAT Delhi · 121 Taxmann.com 170 · section 234E · late fee · section 200A · opportunity of hearing · deletion of late fee · penalty
Issues it is cited on
Judgments citing Trib.) Govt. Girls Sr. Secondary School v. ACIT, ITAT Delhi
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