137 (Guj.) IV. Qatalys Software Technologies (P.) Ltd. v. UOI

115 Taxmann.com 345High Court2020#541 most cited

What is 137 (Guj.) IV. Qatalys Software Technologies (P.) Ltd. v. UOI authority for?

The Madras High Court has upheld the validity of the levy of fees under Section 234E and penalties under Section 271H, finding the charging provision to be Section 234E, with the power to levy existing from 01/07/2012.

178

judgments rely on this decision, according to BharatTax’s citation analysis of 368,149 Indian tax judgments — from 2020 to 2025.

Also referred to as

Qatalys Software Technologies · Section 234E · Section 271H · TDS returns · late filing fee · penalty · validity of levy · Madras High Court · Finance Act 2012

Sections most often in play

Section 200(3)Section 200ASection 220(2)Section 234ESection 271HSection 154Section 194IASection 201(1)

Issues it is cited on

section 271h(3)section 272a(2)section 271hsection 200a(1)(c)section 200a(1)section 272asection 200(3)section 200asection 234esection 200tax deducted at sourcesection 20

Judgments citing 137 (Guj.) IV. Qatalys Software Technologies (P.) Ltd. v. UOI

M/S Cigfil Ltd, Chennai vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 334/CHNY/2023[2014-15(24Q-Q1)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…relied on the decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani Vs. Union of India (2017) 83 Taxmann.com 137(Gujarat); the decision of Hon’ble Madras High Court in the case of Qatalys Software Technologies P. Ltd. vs. Union of India (2020) 115 Taxmann.com 345; the decision of Jabalpur Tribunal in Madhyanchal Gramin Bank Vs. ITO (2023) 147 Taxmann.com 443 (Jabalpur). The Ld. Sr. DR submitted that TDS returns in ITA Nos.330/Chny/2023 as well as in ITA Nos.342/Chny/2023 to 351/Chny/2023 has been processed after 01.06.2015 whereas the returns in all the other 13 appeals have been processed before…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC, -TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 333/CHNY/2023[2013-14(26Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…relied on the decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani Vs. Union of India (2017) 83 Taxmann.com 137(Gujarat); the decision of Hon’ble Madras High Court in the case of Qatalys Software Technologies P. Ltd. vs. Union of India (2020) 115 Taxmann.com 345; the decision of Jabalpur Tribunal in Madhyanchal Gramin Bank Vs. ITO (2023) 147 Taxmann.com 443 (Jabalpur). The Ld. Sr. DR submitted that TDS returns in ITA Nos.330/Chny/2023 as well as in ITA Nos.342/Chny/2023 to 351/Chny/2023 has been processed after 01.06.2015 whereas the returns in all the other 13 appeals have been processed before…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC, -TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 332/CHNY/2023[2013-14(26Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…relied on the decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani Vs. Union of India (2017) 83 Taxmann.com 137(Gujarat); the decision of Hon’ble Madras High Court in the case of Qatalys Software Technologies P. Ltd. vs. Union of India (2020) 115 Taxmann.com 345; the decision of Jabalpur Tribunal in Madhyanchal Gramin Bank Vs. ITO (2023) 147 Taxmann.com 443 (Jabalpur). The Ld. Sr. DR submitted that TDS returns in ITA Nos.330/Chny/2023 as well as in ITA Nos.342/Chny/2023 to 351/Chny/2023 has been processed after 01.06.2015 whereas the returns in all the other 13 appeals have been processed before…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC, -TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 331/CHNY/2023[2013-14(26Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…relied on the decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani Vs. Union of India (2017) 83 Taxmann.com 137(Gujarat); the decision of Hon’ble Madras High Court in the case of Qatalys Software Technologies P. Ltd. vs. Union of India (2020) 115 Taxmann.com 345; the decision of Jabalpur Tribunal in Madhyanchal Gramin Bank Vs. ITO (2023) 147 Taxmann.com 443 (Jabalpur). The Ld. Sr. DR submitted that TDS returns in ITA Nos.330/Chny/2023 as well as in ITA Nos.342/Chny/2023 to 351/Chny/2023 has been processed after 01.06.2015 whereas the returns in all the other 13 appeals have been processed before…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC, -TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 330/CHNY/2023[2013-14(24Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…relied on the decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani Vs. Union of India (2017) 83 Taxmann.com 137(Gujarat); the decision of Hon’ble Madras High Court in the case of Qatalys Software Technologies P. Ltd. vs. Union of India (2020) 115 Taxmann.com 345; the decision of Jabalpur Tribunal in Madhyanchal Gramin Bank Vs. ITO (2023) 147 Taxmann.com 443 (Jabalpur). The Ld. Sr. DR submitted that TDS returns in ITA Nos.330/Chny/2023 as well as in ITA Nos.342/Chny/2023 to 351/Chny/2023 has been processed after 01.06.2015 whereas the returns in all the other 13 appeals have been processed before…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC, -TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 329/CHNY/2023[2013-14(24Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…relied on the decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani Vs. Union of India (2017) 83 Taxmann.com 137(Gujarat); the decision of Hon’ble Madras High Court in the case of Qatalys Software Technologies P. Ltd. vs. Union of India (2020) 115 Taxmann.com 345; the decision of Jabalpur Tribunal in Madhyanchal Gramin Bank Vs. ITO (2023) 147 Taxmann.com 443 (Jabalpur). The Ld. Sr. DR submitted that TDS returns in ITA Nos.330/Chny/2023 as well as in ITA Nos.342/Chny/2023 to 351/Chny/2023 has been processed after 01.06.2015 whereas the returns in all the other 13 appeals have been processed before…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC, -TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 328/CHNY/2023[2013-14 (24Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…relied on the decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani Vs. Union of India (2017) 83 Taxmann.com 137(Gujarat); the decision of Hon’ble Madras High Court in the case of Qatalys Software Technologies P. Ltd. vs. Union of India (2020) 115 Taxmann.com 345; the decision of Jabalpur Tribunal in Madhyanchal Gramin Bank Vs. ITO (2023) 147 Taxmann.com 443 (Jabalpur). The Ld. Sr. DR submitted that TDS returns in ITA Nos.330/Chny/2023 as well as in ITA Nos.342/Chny/2023 to 351/Chny/2023 has been processed after 01.06.2015 whereas the returns in all the other 13 appeals have been processed before…

Madhyanchal Gramin Bank, Tendukheda Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 77/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Mandi Road Nowgong Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 76/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Buxwaha Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 75/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Kishangarh Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 74/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Pipat Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 73/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Gourihar Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 72/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Barigarh Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 71/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Maharajpur Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 70/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Tattam Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 69/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Chhatarpur Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 68/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Laundi Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 67/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Saleha Branch, Sagar vs. ITO(TDS)-2, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 66/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Ranibaug Panna Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 65/JAB/2022[F.Y- 2014-15]Status: DisposedITAT Jabalpur13 Sept 2022

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…