2025 (2) TMI 821

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..... hese appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre, Delhi [CIT(A)], dated 13.06.2023 for Assessment Year (AY) 2013-14. 2. Since identical issues are involved in these appeals, they are heard together and disposed of by this common order. For the sake of convenience and clarity the facts relevant to the appeal bearing ITA No. 589/Coch/2023 for .....

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..... the Hon'ble Rajasthan High Court in the case of Dundlod Shikshan Sansthan vs. Union of India and Hon'ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School vs. Union of India [2017] 77 taxmann.com 244 confirmed the levy of late fees. 5. Being aggrieved, the appellant is in appeal before us in the present appeal. 6. When the appeal was called nobody ap .....

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..... , However, the Hon'ble Jurisdictional High Court in the case Sree Narayana Guru Smaraka Sangam Upper Primary School (supra) and subsequent decision in the case of Alampally Pressure Testing C. (P) Ltd. vs. Union of India [2023] 57 taxmann.com 464 took a view that late fee as envisaged u/s. 234E of the Act can be levied even for the period prior to 2015 by holding that the law on the date when .....

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