THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

TDS statements was on account of reasons beyond the control of the appellant. So much so, the delay ought not to have been penalized by imposition of late filing fee under Section 234E. E: Without prejudice to the above, the appellant may point out that though Section 234E was introduced from 2012 onwards, the demand of such late filing

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT