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 381,123 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

Suresh Samat HUF, Secunderabad vs. DCIT, Ward-10(1), Hyderabad

In the result, all the seven appeals filed by the assessee are dismissed

ITA 718/HYD/2022[24Q Quarter 4 2014-15]Status: DisposedITAT Hyderabad25 Jan 2023

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

…ed that the assessee was expecting a favorable order from the Hon'ble High Court. At this juncture it is essential to note that the first decision which was rendered by the Hon'ble Karnataka High Court was reported in Fateh Raj Singh vs. Union of India (2016) 289 CTR 602 and thereafter the decision of the Gujarat High Court in the case of Rajesh Kurani vs. Union of India reported in 83 Taxmann.com 137. These two decisions were available with the assessee much prior to the filing of the rectification application. Therefore, despite availability of the orders of the High Courts and also orders passed by the Tribuna…

Suresh Samat HUF, Secunderabad vs. DCIT, Ward-10(1), Hyderabad

In the result, all the seven appeals filed by the assessee are dismissed

ITA 717/HYD/2022[26Q QUARTER-4 2013-14]Status: DisposedITAT Hyderabad25 Jan 2023

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

…ed that the assessee was expecting a favorable order from the Hon'ble High Court. At this juncture it is essential to note that the first decision which was rendered by the Hon'ble Karnataka High Court was reported in Fateh Raj Singh vs. Union of India (2016) 289 CTR 602 and thereafter the decision of the Gujarat High Court in the case of Rajesh Kurani vs. Union of India reported in 83 Taxmann.com 137. These two decisions were available with the assessee much prior to the filing of the rectification application. Therefore, despite availability of the orders of the High Courts and also orders passed by the Tribuna…

Suresh Samat HUF, Secunderabad vs. DCIT, Ward-10(1), Hyderabad

In the result, all the seven appeals filed by the assessee are dismissed

ITA 716/HYD/2022[26Q Quarter 3 2013-14]Status: DisposedITAT Hyderabad25 Jan 2023

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

…ed that the assessee was expecting a favorable order from the Hon'ble High Court. At this juncture it is essential to note that the first decision which was rendered by the Hon'ble Karnataka High Court was reported in Fateh Raj Singh vs. Union of India (2016) 289 CTR 602 and thereafter the decision of the Gujarat High Court in the case of Rajesh Kurani vs. Union of India reported in 83 Taxmann.com 137. These two decisions were available with the assessee much prior to the filing of the rectification application. Therefore, despite availability of the orders of the High Courts and also orders passed by the Tribuna…

Suresh Samat HUF, Secunderabad vs. DCIT, Ward-10(1), Hyderabad

In the result, all the seven appeals filed by the assessee are dismissed

ITA 715/HYD/2022[26Q Quarter2 2013-14]Status: DisposedITAT Hyderabad25 Jan 2023

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

…ed that the assessee was expecting a favorable order from the Hon'ble High Court. At this juncture it is essential to note that the first decision which was rendered by the Hon'ble Karnataka High Court was reported in Fateh Raj Singh vs. Union of India (2016) 289 CTR 602 and thereafter the decision of the Gujarat High Court in the case of Rajesh Kurani vs. Union of India reported in 83 Taxmann.com 137. These two decisions were available with the assessee much prior to the filing of the rectification application. Therefore, despite availability of the orders of the High Courts and also orders passed by the Tribuna…

Touchstone Services P. Ltd., Rajnandgaon vs. Income Tax Officer (TDS), Durg

The appeal of the assessee is allowed

ITA 69/RPR/2021[2014-15]Status: DisposedITAT Raipur12 Dec 2022AY 2014-15

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.68 & 69/Rpr/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Touchstone Services P. Ltd., V The Income Tax C/O.Uday Raj Parakh, S Officer(Tds), Bhilai, “Mangaldeep”, G.E.Road, Ground Floor, Aayakar Rajnandgaon (C.G.) – 491441 Bhawan, New Civic Centre, Pan: Aacct 6932 F Bhilai, Dist. Durg(C.G) – 490006. Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri G.N.Singh – Sr.Dr Date Of Hearing 22/11/2022 Date Of Pronouncement 12/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Are Two Appeals Filed By The Assessee I.E. Touchstone Services Pvt. Ltd., For The A.Y.2013-14 & 2014-15 Against The Two Separate Orders Of Ld.Cit(A)[Nfac] Dated 05.08.2021. Both These Appeals Were Clubbed, Heard Together & Disposed Of By A Common Order. For The Sake Of Convenience We Take The Appeal No.68/Rpr/2021 For A.Y.2013-14 Treated As Lead Case. The Assessee For A.Y.2013-14 Has Raised Following Grounds Of Appeal: “1) On The Facts & In The Circumstances Of The Case, Cit(A) Erred In Upholding Demand Raised In Respect Of Levying Fee U/S 234E In Intimation U/S 200A For Default In Furnishing Tds Statements So Far As Period Prior To 01.06.2015 By Ignoring Binding Decisions Of Hon’Ble Jurisdictional It At, Raipur Bench In Cases Of "Chhattisgarh Gramin Bank & Others Vs. Ito (Tds) Dt. 23.06.2016 Reported In (2016) 29 Itj 310" And

Section 154Section 200ASection 200A(1)Section 234E

…ing decision of hon'ble Gujarat High Court in case of "Rajesh Kourani Vs. UOI" in favour of department but ignoring and even not dealing with decision of hon'ble Karnataka High Court in favour of the assessee in case of "Fatehraj Singhvi & Ors. Vs. UOI (2016) 289 CTR 602" relied on by the appellant in written submission filed before him in the light of decision of hon’ble Supreme Court in case of "CIT Vs. Vegetable Products Ltd. 88 ITR 192" wherein it is held that "when there are conflicting decisions, the view taken in favour of the assessee should be followed". 2. No one appeared on behalf of the assessee. We…

Touchstone Services P. Ltd., Rajnandgaon vs. Income Tax Officer (TDS), Bhilai

The appeal of the assessee is allowed

ITA 68/RPR/2021[2013-14]Status: DisposedITAT Raipur12 Dec 2022AY 2013-14

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.68 & 69/Rpr/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Touchstone Services P. Ltd., V The Income Tax C/O.Uday Raj Parakh, S Officer(Tds), Bhilai, “Mangaldeep”, G.E.Road, Ground Floor, Aayakar Rajnandgaon (C.G.) – 491441 Bhawan, New Civic Centre, Pan: Aacct 6932 F Bhilai, Dist. Durg(C.G) – 490006. Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri G.N.Singh – Sr.Dr Date Of Hearing 22/11/2022 Date Of Pronouncement 12/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Are Two Appeals Filed By The Assessee I.E. Touchstone Services Pvt. Ltd., For The A.Y.2013-14 & 2014-15 Against The Two Separate Orders Of Ld.Cit(A)[Nfac] Dated 05.08.2021. Both These Appeals Were Clubbed, Heard Together & Disposed Of By A Common Order. For The Sake Of Convenience We Take The Appeal No.68/Rpr/2021 For A.Y.2013-14 Treated As Lead Case. The Assessee For A.Y.2013-14 Has Raised Following Grounds Of Appeal: “1) On The Facts & In The Circumstances Of The Case, Cit(A) Erred In Upholding Demand Raised In Respect Of Levying Fee U/S 234E In Intimation U/S 200A For Default In Furnishing Tds Statements So Far As Period Prior To 01.06.2015 By Ignoring Binding Decisions Of Hon’Ble Jurisdictional It At, Raipur Bench In Cases Of "Chhattisgarh Gramin Bank & Others Vs. Ito (Tds) Dt. 23.06.2016 Reported In (2016) 29 Itj 310" And

Section 154Section 200ASection 200A(1)Section 234E

…ing decision of hon'ble Gujarat High Court in case of "Rajesh Kourani Vs. UOI" in favour of department but ignoring and even not dealing with decision of hon'ble Karnataka High Court in favour of the assessee in case of "Fatehraj Singhvi & Ors. Vs. UOI (2016) 289 CTR 602" relied on by the appellant in written submission filed before him in the light of decision of hon’ble Supreme Court in case of "CIT Vs. Vegetable Products Ltd. 88 ITR 192" wherein it is held that "when there are conflicting decisions, the view taken in favour of the assessee should be followed". 2. No one appeared on behalf of the assessee. We…

Assistant Garrison Engineering Independent Agartala, Agartala vs. DCIT, CPC-TDS, Ghaziabad

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 177/GTY/2020[2014-15 (FY 2013-14; Q-2-26Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, “गुवाहाटी “ "यायपीठ गुवाहाटी IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI (Heard from Kolkata Benches through web-based video conferencing platform) ] ] BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 172/GTY/2020 Assessment Year: 2014-15 & I.T.A. No. 173/GTY/2020 Assessment Year: 2014-15 (F.Y. 2013-14; Q-1-26Q) Assistant Garrison Engineer DCIT, CPC – TDS, Ghaziabad Independent Agartala Vs Controller of Defence ACC Lichubagan Agartala – 799010 [TAN: SHLA02734 E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No.…

Assistant Garrison Engineering Independent Agartala, Agartala vs. DCIT, CPC-TDS, Ghaziabad

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 174/GTY/2020[2015-16 (FY 2014-15; Q-4-24Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, “गुवाहाटी “ "यायपीठ गुवाहाटी IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI (Heard from Kolkata Benches through web-based video conferencing platform) ] ] BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 172/GTY/2020 Assessment Year: 2014-15 & I.T.A. No. 173/GTY/2020 Assessment Year: 2014-15 (F.Y. 2013-14; Q-1-26Q) Assistant Garrison Engineer DCIT, CPC – TDS, Ghaziabad Independent Agartala Vs Controller of Defence ACC Lichubagan Agartala – 799010 [TAN: SHLA02734 E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No.…

Assistant Garrison Engineering Independent Agartala, Agartala vs. DCIT, CPC-TDS, Ghaziabad

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 173/GTY/2020[2014-15(FY 2013-14;Q-1-26Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, “गुवाहाटी “ "यायपीठ गुवाहाटी IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI (Heard from Kolkata Benches through web-based video conferencing platform) ] ] BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 172/GTY/2020 Assessment Year: 2014-15 & I.T.A. No. 173/GTY/2020 Assessment Year: 2014-15 (F.Y. 2013-14; Q-1-26Q) Assistant Garrison Engineer DCIT, CPC – TDS, Ghaziabad Independent Agartala Vs Controller of Defence ACC Lichubagan Agartala – 799010 [TAN: SHLA02734 E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No.…

Assistant Garrison Engineering Independent Agartala, Agartala vs. DCIT, CPC-TDS, Ghaziabad

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 172/GTY/2020[2014-15]Status: DisposedITAT Guwahati16 Nov 2022AY 2014-15

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, “गुवाहाटी “ "यायपीठ गुवाहाटी IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI (Heard from Kolkata Benches through web-based video conferencing platform) ] ] BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 172/GTY/2020 Assessment Year: 2014-15 & I.T.A. No. 173/GTY/2020 Assessment Year: 2014-15 (F.Y. 2013-14; Q-1-26Q) Assistant Garrison Engineer DCIT, CPC – TDS, Ghaziabad Independent Agartala Vs Controller of Defence ACC Lichubagan Agartala – 799010 [TAN: SHLA02734 E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No.…

W Serve Technologies Private Limited, Gurgaon vs. ACIT, CPC-TDS, Ghaziabad

The appeal of the assessee is allowed

ITA 1042/DEL/2020[2013-14(26Q/Q-4)]Status: DisposedITAT Delhi10 Nov 2022

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: NoneFor Respondent: Shri Pradeep Gautam, Sr. DR
Section 139(1)Section 139(9)Section 154Section 200ASection 220Section 234E

…06.2015 i.e. the date when clause (c) was inserted in section 200A(I) for the computation of said fees at the time of processing. The tribunal relied upon the decision of Hon'ble Karnataka High Court in the case of Fatehraj Singhvi & Others reported in [2016] 289 CTR 602. 8. Similar view has been taken by the Co-ordinate Bench of the ITAT Delhi Bench 'G' in the case of Vkare Bio Sciences Pvt. Ltd. Vs. DCIT(CPC-TDS) in ITA Nos. 2308, 2309 & 2310/Del/2017 vide order dated 30.08.2019. The operative part of the order is reproduced as under: "The facts in brief are that in the order passed u/s 200A of the Act, late fi…

W Serve Technologies Private Limited, Gurgaon vs. ACIT, CPC-TDS, Ghaziabad

The appeal of the assessee is allowed

ITA 1041/DEL/2020[2013-14(26Q/Q-3)]Status: DisposedITAT Delhi10 Nov 2022

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: NoneFor Respondent: Shri Pradeep Gautam, Sr. DR
Section 139(1)Section 139(9)Section 154Section 200ASection 220Section 234E

…06.2015 i.e. the date when clause (c) was inserted in section 200A(I) for the computation of said fees at the time of processing. The tribunal relied upon the decision of Hon'ble Karnataka High Court in the case of Fatehraj Singhvi & Others reported in [2016] 289 CTR 602. 8. Similar view has been taken by the Co-ordinate Bench of the ITAT Delhi Bench 'G' in the case of Vkare Bio Sciences Pvt. Ltd. Vs. DCIT(CPC-TDS) in ITA Nos. 2308, 2309 & 2310/Del/2017 vide order dated 30.08.2019. The operative part of the order is reproduced as under: "The facts in brief are that in the order passed u/s 200A of the Act, late fi…

W Serve Technologies Private Limited, Gurgaon vs. ACIT - CPC - TDS, Ghaiabad

The appeal of the assessee is allowed

ITA 1039/DEL/2020[2013-14 (24Q, Q4)]Status: DisposedITAT Delhi10 Nov 2022

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: NoneFor Respondent: Shri Pradeep Gautam, Sr. DR
Section 139(1)Section 139(9)Section 154Section 200ASection 220Section 234E

…06.2015 i.e. the date when clause (c) was inserted in section 200A(I) for the computation of said fees at the time of processing. The tribunal relied upon the decision of Hon'ble Karnataka High Court in the case of Fatehraj Singhvi & Others reported in [2016] 289 CTR 602. 8. Similar view has been taken by the Co-ordinate Bench of the ITAT Delhi Bench 'G' in the case of Vkare Bio Sciences Pvt. Ltd. Vs. DCIT(CPC-TDS) in ITA Nos. 2308, 2309 & 2310/Del/2017 vide order dated 30.08.2019. The operative part of the order is reproduced as under: "The facts in brief are that in the order passed u/s 200A of the Act, late fi…

W Serve Technologies Private Limited, Gurgaon vs. ACIT - CPC - TDS, Ghaiabad

The appeal of the assessee is allowed

ITA 1033/DEL/2020[2014-15 (24Q, Q1)]Status: DisposedITAT Delhi10 Nov 2022

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: NoneFor Respondent: Shri Pradeep Gautam, Sr. DR
Section 139(1)Section 139(9)Section 154Section 200ASection 220Section 234E

…06.2015 i.e. the date when clause (c) was inserted in section 200A(I) for the computation of said fees at the time of processing. The tribunal relied upon the decision of Hon'ble Karnataka High Court in the case of Fatehraj Singhvi & Others reported in [2016] 289 CTR 602. 8. Similar view has been taken by the Co-ordinate Bench of the ITAT Delhi Bench 'G' in the case of Vkare Bio Sciences Pvt. Ltd. Vs. DCIT(CPC-TDS) in ITA Nos. 2308, 2309 & 2310/Del/2017 vide order dated 30.08.2019. The operative part of the order is reproduced as under: "The facts in brief are that in the order passed u/s 200A of the Act, late fi…

Archana Vidyaniketan Lakhpuri, Akola vs. ACIT-CPC-TDS, Ghaziabad

Appeals of the appellants are allowed in above terms

ITA 68/NAG/2020[2016-17(Q1-24Q)]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri H.H. Chimthanawala (For Sr.No. 1-9)For Respondent: Shri G. J. Ninawe
Section 200Section 200(3)Section 200A(1)(c)Section 234ESection 250

…levied the fees u/s 234E for delayed furnishing in the absence of enabling provision of section 200A(1)(c) of the Act, such levy suffers from infirmity in the light of decision of Hon’ble High Court of Karnataka in “Fatheraj Singhvi & Ors Vs UOI” reported in 289 CTR 602, ergo we order accordingly. 9. ITA No. 61/NAG/2020 to 67/NAG/2020. The facts and issue in this bunch of seven appeals are identical; the adjudication laid in ITA No. 60/PUN/2020 shall mutatis mutandis apply to ITA No. 61/NAG/2020 to 67/NAG/2020. 10. ITA No. 68/NAG/2020; In the extant appeal, the statement for the AY 2016-17 was admitted furnishe…

Archana Vidyaniketan Lakhpuri, Akola vs. ACIT-CPC-TDS, Ghaziabad

ITA 67/NAG/2020[2015-16(Q4-24Q)]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara

For Respondent: Shri
Section 20Section 20(3)Section 20A(1)(c)Section 234ESection 250

…ent and levied the fes u/s 234E for delayed furnishing in the absence of enabling provision of section 20A(1)(c) of the Act , such levy sufers from infirmity in the light of decision of Hon"ble High C Karnataka in "Fatheraj Singhvi & Ors Vs UOI " reported in 289 CTR 602 , ergo we order acordingly. 9. to 6 7 /NAG/2020 . The facts and isue in this bunch of seven apeals are identical; the a djudication l aid in No. 60/PUN/2020 shal mutatis mutandis aply to ITA No. 61/NAG/2020 to 6 7 /NAG/2020 . 10. ITA No. 68 /NAG/2020; In the extant apeal, the statement for the AY 2016 - 17 was admited furnished beyond the due d…

Archana Vidyaniketan Lakhpuri, Akola vs. ACIT-CPC-TDS, Ghaziabad

ITA 66/NAG/2020[2015-16(Q3-24Q)]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara

For Respondent: Shri
Section 20Section 20(3)Section 20A(1)(c)Section 234ESection 250

…ent and levied the fes u/s 234E for delayed furnishing in the absence of enabling provision of section 20A(1)(c) of the Act , such levy sufers from infirmity in the light of decision of Hon"ble High C Karnataka in "Fatheraj Singhvi & Ors Vs UOI " reported in 289 CTR 602 , ergo we order acordingly. 9. to 6 7 /NAG/2020 . The facts and isue in this bunch of seven apeals are identical; the a djudication l aid in No. 60/PUN/2020 shal mutatis mutandis aply to ITA No. 61/NAG/2020 to 6 7 /NAG/2020 . 10. ITA No. 68 /NAG/2020; In the extant apeal, the statement for the AY 2016 - 17 was admited furnished beyond the due d…

Archana Vidyaniketan Lakhpuri, Akola vs. ACIT-CPC-TDS, Ghaziabad

Appeals of the appellants are allowed in above terms

ITA 65/NAG/2020[2015-16(Q2-24Q)]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri H.H. Chimthanawala (For Sr.No. 1-9)For Respondent: Shri G. J. Ninawe
Section 200Section 200(3)Section 200A(1)(c)Section 234ESection 250

…levied the fees u/s 234E for delayed furnishing in the absence of enabling provision of section 200A(1)(c) of the Act, such levy suffers from infirmity in the light of decision of Hon’ble High Court of Karnataka in “Fatheraj Singhvi & Ors Vs UOI” reported in 289 CTR 602, ergo we order accordingly. 9. ITA No. 61/NAG/2020 to 67/NAG/2020. The facts and issue in this bunch of seven appeals are identical; the adjudication laid in ITA No. 60/PUN/2020 shall mutatis mutandis apply to ITA No. 61/NAG/2020 to 67/NAG/2020. 10. ITA No. 68/NAG/2020; In the extant appeal, the statement for the AY 2016-17 was admitted furnishe…

Archana Vidyaniketan Lakhpuri, Akola vs. ACIT-CPC-TDS, Ghaziabad

Appeals of the appellants are allowed in above terms

ITA 64/NAG/2020[2015-16(Q1-24Q)]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri H.H. Chimthanawala (For Sr.No. 1-9)For Respondent: Shri G. J. Ninawe
Section 200Section 200(3)Section 200A(1)(c)Section 234ESection 250

…levied the fees u/s 234E for delayed furnishing in the absence of enabling provision of section 200A(1)(c) of the Act, such levy suffers from infirmity in the light of decision of Hon’ble High Court of Karnataka in “Fatheraj Singhvi & Ors Vs UOI” reported in 289 CTR 602, ergo we order accordingly. 9. ITA No. 61/NAG/2020 to 67/NAG/2020. The facts and issue in this bunch of seven appeals are identical; the adjudication laid in ITA No. 60/PUN/2020 shall mutatis mutandis apply to ITA No. 61/NAG/2020 to 67/NAG/2020. 10. ITA No. 68/NAG/2020; In the extant appeal, the statement for the AY 2016-17 was admitted furnishe…

Archana Vidyaniketan Lakhpuri, Akola vs. ACIT-CPC-TDS, Ghaziabad

Appeals of the appellants are allowed in above terms

ITA 63/NAG/2020[2014-15(Q4-24Q)]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri H.H. Chimthanawala (For Sr.No. 1-9)For Respondent: Shri G. J. Ninawe
Section 200Section 200(3)Section 200A(1)(c)Section 234ESection 250

…levied the fees u/s 234E for delayed furnishing in the absence of enabling provision of section 200A(1)(c) of the Act, such levy suffers from infirmity in the light of decision of Hon’ble High Court of Karnataka in “Fatheraj Singhvi & Ors Vs UOI” reported in 289 CTR 602, ergo we order accordingly. 9. ITA No. 61/NAG/2020 to 67/NAG/2020. The facts and issue in this bunch of seven appeals are identical; the adjudication laid in ITA No. 60/PUN/2020 shall mutatis mutandis apply to ITA No. 61/NAG/2020 to 67/NAG/2020. 10. ITA No. 68/NAG/2020; In the extant appeal, the statement for the AY 2016-17 was admitted furnishe…