Fateh Raj Singhvi & Ors. v. UOI

Dr Khanade Hospital, Pune vs. Pune.ITO 1, Pune

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.457/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14(Q4) Dr.Khande Hospital, V The Pune Ito-1, 732, A Leela Chambers, Pune- S Pune. Satara Road, Bibvewadi, Pune – 411037. Pan: Aadfd9569Q Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Arvind Desai – Dr Date Of Hearing 11/06/2024 Date Of Pronouncement 12/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income-Tax(Appeals)[Nfac] Dated 29.02.2024 For The A.Y.2013-14(Q4). The Assessee Has Raised Following Grounds Of Appeal : “1. The Tds Return Was Filed On 26-Sep-2013 & The Intimation Under Sec 200 A Was Passed On 16-Oct-2016 . An Intimation Under Section 200A Raising The Demand Or Directing A Refund To The Tax Deductor Could Be Passed Within One Year. So The Intimation U/S 200 A Is Time Barred.

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.457/PUN/2024 िनधा"रण वष" / Assessment Year : 2013-14(Q4) Dr.Khande Hospital, V The Pune ITO-1, 732, A Leela Chambers, Pune- s Pune. Satara Road, Bibvewadi, Pune – 411037. PAN: AADFD9569Q Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Shri Arvind Desai – DR Date of hearing 11/06/2024 Date of pronouncement 12/06/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the a…

Dr Khanade Hospital, Pune vs. Pune.ITO 1, Pune

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.452/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14(Q3) Dr.Khande Hospital, V The Pune Ito-1, 732, A Leela Chambers, Pune- S Pune. Satara Road, Bibvewadi, Pune – 411037. Pan: Aadfd9569Q Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Arvind Desai – Dr Date Of Hearing 11/06/2024 Date Of Pronouncement 12/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income-Tax(Appeals)[Nfac] Dated 29.02.2024 For The A.Y.2013-14(Q3.) The Assessee Has Raised Following Grounds Of Appeal : “1. As The Tds Return Was Filed On 06-Mar-2013 & The Fy Is 2012/13, The Provisions Of Section 234E Were Not Applicable To The Said Tds Return. The Provisions Of Sec 234E Cannot Be Applied For A Period Before 1 June 2015. Ita No.452/Pun/2024 For A.Y.2013-14(Q3) Dr.Khanade Hospital [A]

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.452/PUN/2024 िनधा"रण वष" / Assessment Year : 2013-14(Q3) Dr.Khande Hospital, V The Pune ITO-1, 732, A Leela Chambers, Pune- s Pune. Satara Road, Bibvewadi, Pune – 411037. PAN: AADFD9569Q Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Shri Arvind Desai – DR Date of hearing 11/06/2024 Date of pronouncement 12/06/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the a…

Vidya Sunil Mane, Kolhapur vs. Income Tax Officer TDS, Kolhapur

In the result, appeal of the assessee is Partly Allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.128, 129, 130 & 131/Pun/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 Midc, Gokulshirgaon V Tds, Kolhapur. Kolhpur, Kolhapur – 416234. S Pan: Acbpm1640F Appellant/ Assessee Respondent /Revenue Assessee By Shri Mayuresh Doshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Four Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 21.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.128/Pun/2024 For A.Y.2013-14, As A Lead Case. The Assessee For A.Y.2013-14 Has Raised The Following Grounds Of Appeal :

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.128, 129, 130 & 131/PUN/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 MIDC, Gokulshirgaon V TDS, Kolhapur. Kolhpur, Kolhapur – 416234. s PAN: ACBPM1640F Appellant/ Assessee Respondent /Revenue Assessee by Shri Mayuresh Doshi – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 19/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. DI…

Vidya Sunil Mane, Kolhapur vs. Income Tax Officer TDS, Kolhapur

In the result, appeal of the assessee is Partly Allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.128, 129, 130 & 131/Pun/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 Midc, Gokulshirgaon V Tds, Kolhapur. Kolhpur, Kolhapur – 416234. S Pan: Acbpm1640F Appellant/ Assessee Respondent /Revenue Assessee By Shri Mayuresh Doshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Four Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 21.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.128/Pun/2024 For A.Y.2013-14, As A Lead Case. The Assessee For A.Y.2013-14 Has Raised The Following Grounds Of Appeal :

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.128, 129, 130 & 131/PUN/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 MIDC, Gokulshirgaon V TDS, Kolhapur. Kolhpur, Kolhapur – 416234. s PAN: ACBPM1640F Appellant/ Assessee Respondent /Revenue Assessee by Shri Mayuresh Doshi – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 19/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. DI…

Vidya Sunil Mane, Kolhapur vs. Income Tax Officer TDS, Kolhapur

In the result, appeal of the assessee is Partly Allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.128, 129, 130 & 131/Pun/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 Midc, Gokulshirgaon V Tds, Kolhapur. Kolhpur, Kolhapur – 416234. S Pan: Acbpm1640F Appellant/ Assessee Respondent /Revenue Assessee By Shri Mayuresh Doshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Four Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 21.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.128/Pun/2024 For A.Y.2013-14, As A Lead Case. The Assessee For A.Y.2013-14 Has Raised The Following Grounds Of Appeal :

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.128, 129, 130 & 131/PUN/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 MIDC, Gokulshirgaon V TDS, Kolhapur. Kolhpur, Kolhapur – 416234. s PAN: ACBPM1640F Appellant/ Assessee Respondent /Revenue Assessee by Shri Mayuresh Doshi – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 19/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. DI…

Vidya Sunil Mane, Kolhapur vs. Income Tax Officer TDS Kolhapur, Kolhapur

In the result, appeal of the assessee is Partly Allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.128, 129, 130 & 131/Pun/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 Midc, Gokulshirgaon V Tds, Kolhapur. Kolhpur, Kolhapur – 416234. S Pan: Acbpm1640F Appellant/ Assessee Respondent /Revenue Assessee By Shri Mayuresh Doshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Four Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 21.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.128/Pun/2024 For A.Y.2013-14, As A Lead Case. The Assessee For A.Y.2013-14 Has Raised The Following Grounds Of Appeal :

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.128, 129, 130 & 131/PUN/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 MIDC, Gokulshirgaon V TDS, Kolhapur. Kolhpur, Kolhapur – 416234. s PAN: ACBPM1640F Appellant/ Assessee Respondent /Revenue Assessee by Shri Mayuresh Doshi – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 19/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. DI…

Dadasaheb Vitthalrao Urhe Proprietor Abhijeet Engineers, Pune vs. ITO, TDS Pune, Pune

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

…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(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 Magnets Lt…

Dadasaheb Vitthalrao Urhe Proprietor Abhijeet Engineers, Pune vs. ITO, TDS Pune, Pune

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

…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(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 Magnets Lt…

Dadasaheb Vitthalrao Urhe, Pune vs. ITO, TDS Pune, Pune

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

…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(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 Magnets Lt…