Fateh Raj Singhvi & Ors. v. UOI

289 CTR 602High Court2016#58 most cited

What is Fateh Raj Singhvi & Ors. v. UOI authority for?

A fee under Section 234E cannot be levied or adjusted in an intimation under Section 200A for TDS statements pertaining to periods prior to June 1, 2015, as the enabling amendment to Section 200A(1)(c) came into effect only from that date.

844

judgments rely on this decision, according to BharatTax’s citation analysis of 381,112 Indian tax judgments — from 2017 to 2026.

Also referred to as

Fateh Raj Singhvi · Section 234E · Section 200A · late filing fee TDS · fee prior to 01.06.2015 · processing of TDS statement · intimation Section 200A(1)(c) · retrospective levy 234E

Sections most often in play

Section 234ESection 200ASection 154Section 250Section 220(2)Section 156Section 201(1)Section 200(3)

Issues it is cited on

section 200a(1)(c)section 200a(1)section 200(3)section 234esection 200asection 200section 206csection 206section 220(2)section 20tax deducted at sourcedelay in filing appeal

Judgments citing Fateh Raj Singhvi & Ors. v. UOI

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, Ghaziabad

In the result, both the bunch of appeals filed by the

ITA 2357/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…e Hon'ble Pune ITAT has considered the date of submission of TDS statements as the pivot/basis while considering the levy of fees u/s 234E r.w.s 200A(1)(c) based on the decision of the Hon'ble Karnataka High Court in Fatheraj Singhvi & Ors Vs UOI” reported in 289 CTR 602. 2.1 It is to be stated and submitted that the Hon'ble Pune ITAT while considering the levy of fees u/s 234E of the Act has considered the entire gamut of the provisions of section 200A and its sub-sections while giving a finding on the said levy. It is not the case of the assessee that the Hon'ble Pune ITAT has not done so. It needs to be mentio…

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, Ghaziabad

In the result, both the bunch of appeals filed by the

ITA 2356/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…e Hon'ble Pune ITAT has considered the date of submission of TDS statements as the pivot/basis while considering the levy of fees u/s 234E r.w.s 200A(1)(c) based on the decision of the Hon'ble Karnataka High Court in Fatheraj Singhvi & Ors Vs UOI” reported in 289 CTR 602. 2.1 It is to be stated and submitted that the Hon'ble Pune ITAT while considering the levy of fees u/s 234E of the Act has considered the entire gamut of the provisions of section 200A and its sub-sections while giving a finding on the said levy. It is not the case of the assessee that the Hon'ble Pune ITAT has not done so. It needs to be mentio…

Ram Refrigeration and Electronics Private Limited, Ahmednagar vs. ITO Ward 1, Ahmednagar

In the result, ITA.No.2049/PUN

ITA 886/PUN/2025[24Q - Q2- 2013-14]Status: DisposedITAT Pune23 May 2025

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Piyush Bafna, CA &For Respondent: Shri Manish Mehta, Addl. CIT
Section 154Section 200ASection 200A(1)(c)Section 220(2)Section 234E

…5 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported in 289 CTR 602 & Sree Ayyappa Educational Charitable Trust & Anr. Vs. DCIT (WP- 618/2015). Followed by Hon'ble Kerala High Court in 'Olari Little Flower Kuries Pvt. Ltd. Vs UOI (WA600/2017), by co- ordinate benches in 'Medical Superintendent Rural Hospital Vs DCIT (2018) 173 ITD 575, KD Realities Pvt. Ltd. Vs CIT (2019)SCC Online21609, 'Permanent Magnets Ltd. V…

Ram Refrigeration and Electronics Private Limited, Ahmednagar vs. ITO Ward 1, Ahmed Nagar

In the result, ITA.No.2049/PUN

ITA 884/PUN/2025[24Q - Q3- 2013-14]Status: DisposedITAT Pune23 May 2025

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Piyush Bafna, CA &For Respondent: Shri Manish Mehta, Addl. CIT
Section 154Section 200ASection 200A(1)(c)Section 220(2)Section 234E

…5 by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported in 289 CTR 602 & Sree Ayyappa Educational Charitable Trust & Anr. Vs. DCIT (WP- 618/2015). Followed by Hon'ble Kerala High Court in 'Olari Little Flower Kuries Pvt. Ltd. Vs UOI (WA600/2017), by co- ordinate benches in 'Medical Superintendent Rural Hospital Vs DCIT (2018) 173 ITD 575, KD Realities Pvt. Ltd. Vs CIT (2019)SCC Online21609, 'Permanent Magnets Ltd. V…

Jamuna Devi Naresh Chandra Mahavidyalaya, Jalaun vs. ITO-TDS, Kanpur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 464/LKW/2024[2013-14]Status: DisposedITAT Lucknow21 May 2025AY 2013-14

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: NoneFor Respondent: Sh. Sanjeev Krishna Sharma, DR
Section 200ASection 220(2)Section 234E

…as not maintainable and the appeal of the assessee was liable to be accepted. It was further submitted that the ld. CIT(A), NFAC had erred in not following the judgment of the Hon’ble Karnataka High Court in the case of Fatheraj Singhvi and Others reported in 289 CTR 602. Neither was this judgment distinguished nor was it referred to in the decision. It was submitted that prior to 1.06.2015, fee under section 234E could not be charged while processing the return of TDS under section 200A of the Act. Since the provisions of section 200A had only been amended w.e.f. 1.06.2015, fee of Rs.24,382/- charged under secti…

Gurunath Shambhu Vernekar, Pune vs. ITO, TDS-1, Pune

In the result, appeals of the assessee are allowed

ITA 141/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

Gurunath Shambhu Vernekar, Pune vs. ITO, TDS-1, Pune

In the result, appeals of the assessee are allowed

ITA 140/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

Gurunath Shambhu Vernekar, Pune vs. ITO, TDS-1, Pune

In the result, appeals of the assessee are allowed

ITA 139/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

Gurunath Shambhu Vernekar, Pune vs. ITO, TDS-1, Pune

In the result, appeals of the assessee are allowed

ITA 138/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

Gurunath Shambhu Vernekar, Pune vs. ITO, TDS-1, Pune

In the result, appeals of the assessee are allowed

ITA 137/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

Gurunath Shambhu Vernekar, Pune vs. ITO, TDS-1, Pune

In the result, appeals of the assessee are allowed

ITA 136/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

Dr Ambedkar Institute of Social Work, Nagpur Maharashtra vs. ITO Ward-1, Nagpur

In the result, appeals filed by the assessees are allowed

ITA 57/NAG/2025[2013-14]Status: DisposedITAT Nagpur21 Mar 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Shraddha BavdekarFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 234Section 234E

…nto effect from 1st June 2015. The Co-ordinate Bench of the Tribunal, Chennai Bench, Chennai, in S.S.S. Construction (supra) has considered this issue by following the judgment of the Hon'ble Karnataka High Court in Fatehraj Singhvi v/s Union of India, [2016] 289 CTR 602 (Kar.) and also considered the judgment of the Hon'ble High Court in Olari Little Flower Kuries Pvt. Ltd. v/s Union of India, [2022] 134 taxmann.com 111 (Ker.) holding that the intimation issued by the Assessing Officer under section 200A of the Act to levy late fee for belated returned filed for the period prior to 1st June 2015 is invalid. Rele…

Shri Nirmal Rajendra Jagetiya, Jamnagar vs. The ITO (TDS-3), Jamnagar

In the result, the appeal of the assessee is allowed

ITA 258/RJT/2023[2014-15]Status: DisposedITAT Rajkot13 Jan 2025AY 2014-15
Section 143(3)Section 206Section 206CSection 206C(3)Section 206C(5)Section 234E

…has rejected the arguments taken by the assessee and confirmed late fee levied under section 234E of the Income Tax Act, as per mandate of the statute. In the meantime, the Hon'ble Karnataka High Court in the case of Fatheraj Singhvi v. Union of India [2016] 289 CTR 602 (Karnataka) had considered the issue and after analyzing the provisions of section 234E of the Act and section 200A of the Act and held that in the absence of enabling provision in section 200A of the Act, the Assessing Officer cannot levy late fee under section 234E of the Act, while processing the quarterly TDS return filed for the period of th…

Pancharatna Buildcon Private Limited, Pune vs. The Income Tax Officer, Ward-2(1), Nashik

In the result, ITA.No.2049/PUN

ITA 2062/PUN/2024[2015-16 Q-4 26Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

…the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported in 289 CTR 602 & Sree Ayyappa Educational Charitable Trust & Anr. Vs. DCIT (WP- 618/2015). Followed by Hon'ble Kerala High Court in 'Olari Little Flower Kuries Pvt. Ltd. Vs UOI (WA- 600/2017), by co-ordinate benches in 'Medical Superintendent Rural Hospital Vs DCIT (2018) 173 ITD 575, KD Realities Pvt. Ltd. Vs CIT (2019)SCC Online21609, 'Permanent Magnet…

Pancharatna Buildcon Private Limited, Pune vs. The Income Tax Officer, Ward-2(1), Nashik

In the result, ITA.No.2049/PUN

ITA 2061/PUN/2024[2015-16 Q-3 26Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

…the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported in 289 CTR 602 & Sree Ayyappa Educational Charitable Trust & Anr. Vs. DCIT (WP- 618/2015). Followed by Hon'ble Kerala High Court in 'Olari Little Flower Kuries Pvt. Ltd. Vs UOI (WA- 600/2017), by co-ordinate benches in 'Medical Superintendent Rural Hospital Vs DCIT (2018) 173 ITD 575, KD Realities Pvt. Ltd. Vs CIT (2019)SCC Online21609, 'Permanent Magnet…

Pancharatna Buildcon Private Limited, Pune vs. Deputy Commissioner of Income Tax, CPC-Gaziabad, Nashik

In the result, ITA.No.2049/PUN

ITA 2060/PUN/2024[2015-16 (Q2-26Q)]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

…the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported in 289 CTR 602 & Sree Ayyappa Educational Charitable Trust & Anr. Vs. DCIT (WP- 618/2015). Followed by Hon'ble Kerala High Court in 'Olari Little Flower Kuries Pvt. Ltd. Vs UOI (WA- 600/2017), by co-ordinate benches in 'Medical Superintendent Rural Hospital Vs DCIT (2018) 173 ITD 575, KD Realities Pvt. Ltd. Vs CIT (2019)SCC Online21609, 'Permanent Magnet…

Pancharatna Buildcon Private Limited, Pune vs. Income Tax Officer, Ward-2(1), Pune

In the result, ITA.No.2049/PUN

ITA 2059/PUN/2024[2015-16(Q1) 26Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

…the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported in 289 CTR 602 & Sree Ayyappa Educational Charitable Trust & Anr. Vs. DCIT (WP- 618/2015). Followed by Hon'ble Kerala High Court in 'Olari Little Flower Kuries Pvt. Ltd. Vs UOI (WA- 600/2017), by co-ordinate benches in 'Medical Superintendent Rural Hospital Vs DCIT (2018) 173 ITD 575, KD Realities Pvt. Ltd. Vs CIT (2019)SCC Online21609, 'Permanent Magnet…

Pancharatna Buildcon Pvt. Ltd., Pune vs. DCIT-CPC, Gaziabad/ ITO Ward 2(1)-Nashik, Nashik

In the result, ITA.No.2049/PUN

ITA 2058/PUN/2024[2015-16 QUARTER 4 24Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

…the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported in 289 CTR 602 & Sree Ayyappa Educational Charitable Trust & Anr. Vs. DCIT (WP- 618/2015). Followed by Hon'ble Kerala High Court in 'Olari Little Flower Kuries Pvt. Ltd. Vs UOI (WA- 600/2017), by co-ordinate benches in 'Medical Superintendent Rural Hospital Vs DCIT (2018) 173 ITD 575, KD Realities Pvt. Ltd. Vs CIT (2019)SCC Online21609, 'Permanent Magnet…

Pancharatna Buildcon Pvt. Ltd., Pune vs. DCIT-CPC, Gaziabad/ ITO Ward 2(1)-Nashik, Nashik

In the result, ITA.No.2049/PUN

ITA 2057/PUN/2024[2015-16 QUARTER 3 24Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

…the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported in 289 CTR 602 & Sree Ayyappa Educational Charitable Trust & Anr. Vs. DCIT (WP- 618/2015). Followed by Hon'ble Kerala High Court in 'Olari Little Flower Kuries Pvt. Ltd. Vs UOI (WA- 600/2017), by co-ordinate benches in 'Medical Superintendent Rural Hospital Vs DCIT (2018) 173 ITD 575, KD Realities Pvt. Ltd. Vs CIT (2019)SCC Online21609, 'Permanent Magnet…

Pancharatna Buildcon Pvt. Ltd., Pune vs. DCIT-CPC, Gaziabad/ ITO Ward 2(1)-Nashik, Nashik

In the result, ITA.No.2049/PUN

ITA 2056/PUN/2024[2015-16 QUARTER 2 24Q]Status: DisposedITAT Pune05 Dec 2024

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Aakash Parakh And Shri Piyush BafnaFor Respondent: Shri Arvind Desai, Addl. CIT-DR
Section 156Section 200ASection 220(2)Section 234Section 234ESection 246A

…the fees levied for any default prior thereto being sine auctoritate hence 10 ITA.No.2049 to 2062/PUN./2024 unsustainable in the eyes of law. This position finds fortified by the Hon'ble High Court of Karnataka in Fatheraj Singhvi & Ors Vs UOI reported in 289 CTR 602 & Sree Ayyappa Educational Charitable Trust & Anr. Vs. DCIT (WP- 618/2015). Followed by Hon'ble Kerala High Court in 'Olari Little Flower Kuries Pvt. Ltd. Vs UOI (WA- 600/2017), by co-ordinate benches in 'Medical Superintendent Rural Hospital Vs DCIT (2018) 173 ITD 575, KD Realities Pvt. Ltd. Vs CIT (2019)SCC Online21609, 'Permanent Magnet…