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2023 (7) TMI 16 - ITAT KOLKATALevy of late filing fees levied u/s 234E - delay in filing of TCS return as concerned chartered accountant of the assessee to the effect as his office was not properly working due to outbreak of Covid-19 pandemic - HELD THAT:- A small period of delay in filing of TCS return, we are of the view that the assessee was prevented by sufficient cause for not filing the TCS return in time which was beyond the control of the assessee. Therefore, the late filing fees imposed by the AO u/s 234E of the Act is ordered to be deleted. Appeal of the assessee stands allowed.
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