ITAT Indore Judgments — February 2020

SARWAR MOHD. KHAN,BHOPAL vs ASSISTANT COMMISSIONER OF INCOME TAX 2 (1), BHOPAL

ITA 511/IND/2018[2008-09]Status: Disposed20 Feb 2020AY 2008-09Allowed

The Tribunal held that reopening under Section 147 is illegal if no addition is made on the specific reasons recorded, and if additions made are already part of the original assessment. Therefore, the reassessment proceedings were quashed.

VINAYAK CARE SOLUTATION (P) LTD.,MUMBAI vs THE OTO WARD 3(2), BHOPAL

ITA 137/IND/2019[2011-12]Status: Disposed20 Feb 2020AY 2011-12Remanded

The Tribunal condoned the delay, citing the negligence of the assessee's counsel and the principle of advancing substantial justice. The CIT(A)'s ex-parte order was set aside for not providing a reasonable opportunity to be heard.

THE CENTRAL BANK OF INDIA TILAK CHOWK VIDISHA BR.,VIDISHA vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 607/IND/2019[2013-134 F Y 12-13 26Q4]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

MOHAN BHAWNANI,INDORE vs ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

ITA 80/IND/2019[2014-15]Status: Disposed20 Feb 2020AY 2014-15Partly Allowed

The Tribunal condoned the delay in filing the appeals before the CIT(A), citing the interest of justice and the principles laid down by the Supreme Court regarding condonation of delay. The remaining grounds on merits were restored to the CIT(A) for adjudication.

THE CENTRAL BANK OF INDIA SOHAGPUR BR.,HOSHANGABAD vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 606/IND/2019[2014-15 F Y 13-14 26Q3]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

MOHAN BHAWNANI,INDORE vs ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

ITA 78/IND/2019[2014-15]Status: Disposed20 Feb 2020AY 2014-15Partly Allowed

The Tribunal condoned the delay in filing the appeals before the CIT(A), citing the interest of justice and the principles laid down by the Supreme Court regarding condonation of delay. The remaining grounds on merits were restored to the CIT(A) for adjudication.

MOHAN BHAWNANI,INDORE vs ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

ITA 79/IND/2019[2014-15]Status: Disposed20 Feb 2020AY 2014-15Partly Allowed

The Tribunal condoned the delay in filing the appeals before the CIT(A), citing the interest of justice and the principles laid down by the Supreme Court regarding condonation of delay. The remaining grounds on merits were restored to the CIT(A) for adjudication.

THE CENTRAL BANK OF INDIA BARKHERA BR.,RAISEN vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 380/IND/2019[2013-14(FY 12-13,24Q3)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA BANKHEDI BR.,HOSHANGABAD vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 376/IND/2019[2013-14 (FY 12-1324Q4)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA SOHAGPUR BR.,HOSHANGABAD vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 362/IND/2019[2014-15(FY 13-14,24Q4)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA SOHAGPUR BR.,HOSHANGABAD vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 363/IND/2019[2014-15(FY13-14,26Q3)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA T T NAGAR BR.,BHOPAL vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 333/IND/2019[2013-14(FY 12-13 26Q2)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA PANJARKALAN BR.,HOSHANGABAD vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 338/IND/2019[2014-15(FY 13-14,24QI)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA PANJARKALAN BR.,HOSHANGABAD vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 335/IND/2019[2015-16(FY 14-15 24Q2)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA GULMOHAR BR.,BHOPAL vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 343/IND/2019[2014-15(FY 13-14 26Q1)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA GULMOHAR BR.,BHOPAL vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 344/IND/2019[2014-15 (FY 13-14 24Q2)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA SOHAGPUR BR.,HOSHANGABAD vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 357/IND/2019[2013-14(FY 12-13,26Q2)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA SOHAGPUR BR.,HOSHANGABAD vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 358/IND/2019[2014-15(FY 13-14, 24Q2)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA SHOBHAPUR BR.,HOSHANGABAD vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 365/IND/2019[2014-15(FY13-14,26QI)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA SHOBHAPUR BR.,HOSHANGABAD vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 366/IND/2019[2013-14(FY 12-13,26Q2)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA SHOBHAPUR BR.,HOSHANGABAD vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 371/IND/2019[2013-14(FY 12-13,24Q4)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA ARERA COLONY BR.,BHOPAL vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 389/IND/2019[2013-14(FY 12-13,24Q3)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA SHUJALPUR MANDI BR.,SHAJAPUR vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 386/IND/2019[2014-15(FY 13-14 26QI)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA SHUJALPUR MANDI BR.,SHAJAPUR vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 387/IND/2019[2014-15(FY 13-14,24Q3)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA DHANKHEDI BR.,SEHORE vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 379/IND/2019[2014-15(fy 13-1424Q3)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA BANKHEDI BR.,HOSHANGABAD vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 374/IND/2019[2014-15(FY 13-1424Q2)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA BANKHEDI BR.,HOSHANGABAD vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 375/IND/2019[2014-15(FY 13-14,24Q3)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA BANKHEDI BR.,HOSHANGABAD vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 373/IND/2019[2014-15(FY 13-14,24QI)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA KALAPIPAL BR.,SHAJAPUR vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 305/IND/2019[2013-14(FY 12-13,24Q3]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA OBEDULLAGANJ BR.,RAISEN vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 301/IND/2019[2013-14(FY 12-1324Q4)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA ARERA COLONY BR.,BHOPAL vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 390/IND/2019[2013-14(FY 12-13,26Q3)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA KALAPIPAL BR.,SHAJAPUR vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 306/IND/2019[20134-14(FY 12-13,26Q)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA BARKHERA BR.,RAISEN vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 384/IND/2019[2014-15(FY 13-1426Q1)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA OBEDULLAGANJ BR.,RAISEN vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 302/IND/2019[2013-14(FY 12-13,24Q3)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA NARELA SHANKAR BR.,HARDA KHURD vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 295/IND/2019[2014-15(F Y 13-14, 24Q2)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA OBEDULLAGANJ BR.,RAISEN vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 303/IND/2019[2014-15]Status: Disposed20 Feb 2020AY 2014-15Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA KALAPIPAL BR.,SHAJAPUR vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 307/IND/2019[2013-14(FY 12-13 24Q2)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA KALAPIPAL BR.,SHAJAPUR vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 304/IND/2019[2013-14(FY 12-13,26Q)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA OBEDULLAGANJ BR.,RAISEN vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 298/IND/2019[2014-15(FY 13-14,24q1)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

THE CENTRAL BANK OF INDIA BARKHERA BR.,RAISEN vs DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

ITA 385/IND/2019[2013-14(FY12-13,24Q2)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA HITECH ASHOKA GARDEN BR.,BHOPAL vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 309/IND/2019[2013-14 (FY 12-13, 24Q2)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA ITARSI BR.,ITARSI vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 313/IND/2019[2013-14(FY 12-13,24Q3)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA ITARSI BR.,ITARSI vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 311/IND/2019[2014-15 (FY 13-14,24Q2)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA ITARSI BR.,ITARSI vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 314/IND/2019[2013-14(FY 12-13,24Q4)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA ASHTA BHOPAL BR.,BHOPAL vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 324/IND/2019[2014-15(FY 13-14,24Q4)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA AKODIA MANDI BR.,SHAJAPUR vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 327/IND/2019[2013-14(FY 12-1326Q2)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA SULTANIA INFRA BR.,BHOPAL vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 328/IND/2019[2014-15(FY 13-14 26Q2)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA SULTANIA INFRA BR.,BHOPAL vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 331/IND/2019[2015-16(FY 14-15 26Q4)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

CENTRAL BANK OF INDIA SULTANIA INFRA BR.,BHOPAL vs DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

ITA 330/IND/2019[2015-16(FY14-1524Q4)]Status: Disposed20 Feb 2020Allowed

The Tribunal held that the levy of late fees under Section 234E was not permissible for statements processed under Section 200A before June 1, 2015, as there was no enabling provision for such a demand before the amendment. The Tribunal followed various High Court and ITAT decisions in favor of the assessee.

M/S. DEVI SHAKUNTALA THKARAL CHARITABLE FOUNDATION,BHOPAL vs DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

ITA 322/IND/2018[2013-14]Status: Disposed20 Feb 2020AY 2013-14Allowed

The Tribunal found merit in the assessee's contention that the CIT erred in invoking Section 263. The CIT had not properly considered the conditions under Section 11(2) and 11(3) regarding the application or setting apart of funds.