Branch Manager, SBI v. Addl. CIT (TDS)

62 SOT 119Income Tax Appellate Tribunal2014#21280 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Judgments citing Branch Manager, SBI v. Addl. CIT (TDS)

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

ITA 123/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14

Bench: Its Hearing Before Your Honour.”

Section 200Section 200(3)Section 200ASection 201Section 205CSection 206CSection 234E

…ng the entire facts and circumstances of the present case, we are of the considered opinion that no penalty can be validly levied on the facts and circumstances of the present case. f. Br. Manager, SBI vs. Addl. CIT Source (2013) 15 NYPTTJ 2879 (Ctk) : (2014) 62 SOT 119 (Ctk) We find from the order that assessee is a nationalized bank and committed a technical default by not filing e-TDS return in time. It is the case of the assessee that s. 272A(2)(k) has been introduced w.e.f. 1st April, 2005 and assessee was completely ignorant about provisions of law. Moreover, this was a technical in nature and DDO was not c…

KARNATAKA AGROCHEMICAL PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-4(1), BANGALORE

In the result, the appeal by the assessee is allowed

ITA 98/BANG/2022[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Shri SreeHariKutsa, AdvocateFor Respondent: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru

Section 250Section 269TSection 271E

…d treated as being a good cause for the whole of the period of the delay in its entirety." 23. Reliance is placed on the parity of reasoning in the decision of the Hyderabad Bench of the ITAT in the matter of Branch Manager, SBI v. Addl. CIT (TDS) reported in 62 SOT 119 (Cuttack) has held as under :- "10. We find that Hon'ble apex Court in the case of Hindustan Steel Ltd vs. State of Orissa, 83 ITR 26,held that penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious disregard of 'its obl…

THE UNIVERSITY OF MUMBAI,MUMBAI vs. ADDL. DIR. OF INCOME TAX-(EXEMPITION)-RG.-2, MUMBAI

In the result, assessee appeal is allowed

ITA 1465/MUM/2020[2010-11]Status: DisposedITAT Mumbai12 Nov 2021AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Saktijit Dey (Jm)

For Respondent: Shri S.N.Kabra

Section 10Section 10(22)Section 104Section 143Section 148Section 272A(2)(e)

…of India vs Additional Commissioner of Income Tax (TDS) 12. The Assessee relies of (he judgements passed in the following case-laws: a) Shri Bhandup Jain Temple vs DDIT reported in (1996) 56 TTJ (Bom) 104. b) Branch Manager, SBIvs ACIT (TDS) reported in 2014 62 SOT 119 (Cultack) URO. c) Akali Baba Phool Singh Educational Trust vs DDIT (Exemption) reported in (2011) 43 SOT 700 (Del). d) Shyam Gopal Charitable Trust vs DIT (Exemption reported in (2006) 206 CTR (Del) 493. e) ADIT vsM. D. Memorial Charitable & Educational Society reported in (2002) 74 TTJ (Del) 595. The extracts of l he above judgements are enclosed…

THE CIVIL SURGEON CUM SUPRINTENDENT,JHABUA vs. JCIT(TDS), INDORE

In the result, the appeal of the assessee stands allowed

ITA 307/IND/2016[2009-10]Status: DisposedITAT Indore25 Jul 2017AY 2009-10

Section 272ASection 272A(2)(k)Section 27g

…of BM(TDS) UCO Bank v. Addl. cIT 120131 23 ITR 209(Cuttack). The non conversant with the complex procedure for subrpissiol of relurn / non technically competent staff was also recognized as reasonable cause in the case of BM(TDS) SBI v. Addl. CIT (TDS) [2014] 62 SOT 119(Cuttack). We observe that the various Benches of Tribunal have time and again held that where there was case of reasonableness, there was no merit in levying the penalty un<ler section 272A{2\(k) of the Act. Thus, in order to adjudicate the issue before us, we accept the case of reasonable cause as relevant to secticl n 2738 of the Act p.ut up by…