SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

condoned and these appeals are admitted and heard. 6. The assessee is aggrieved by the late fee imposed by AO u/s 234E for delay filing of Statements of TDS in Form No. 24Q. Admittedly, the Statements relate to Quarter-2 and Quarter-3 of Financial Year 2012-13 and the assessee is claiming that prior to 01.06.2015, there

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

condoned and these appeals are admitted and heard. 6. The assessee is aggrieved by the late fee imposed by AO u/s 234E for delay filing of Statements of TDS in Form No. 24Q. Admittedly, the Statements relate to Quarter-2 and Quarter-3 of Financial Year 2012-13 and the assessee is claiming that prior to 01.06.2015, there

NATIONAL LAW INSTITUTE UNIVERSITY ,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed in terms mentioned above

delay of\n78/74 days is condoned taking into account the explanation given by\nassessee in above application in the light of Collector, Land Acquisition Vs\nMst. Katiji and others 1987 AIR 1353, 1987 2 SCC 387 having settled\nthe law long back that all such technical aspects must make a way for the\ncause of substantial justice.\n4. Brief facts