217 results for “condonation of delay”+ Section 253(6)(d)clear
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D E R Per Bench: 1. The grievance of the assessee in the aforesaid 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. For the purpose of adjudication, ITA No.1009/Chny/2023 is taken to be lead appeal which arises out of impugned order passed by Ld. Commissioner