Fatehraj Singhvi v. UOI

73 Taxmann.com 252High Court2016#15 most cited

What is Fatehraj Singhvi v. UOI authority for?

Late fees under section 234E are not applicable for periods prior to June 1, 2015, as the amendment to section 200A inserting clause (c) was effective from that date.

1,778

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2017 to 2026.

Also referred to as

Fatehraj Singhvi v. UOI · section 234E · section 200A · late fees · TDS returns · prior to June 1 2015 · amendment · Karnataka High Court

Sections most often in play

Section 234ESection 200ASection 154Section 250Section 156Section 220(2)Section 200(3)Section 271H

Issues it is cited on

section 200(3)section 220section 220(2)mistake apparent on recordsection 234esection 200asection 200a(1)(c)section 200section 200a(1)tax collected at sourcetax deducted at sourcesection 206c

Judgments citing Fatehraj Singhvi v. UOI

Kantilal Bishweshwar Pal, Pune vs. Assistant Commissioner of Income-Tax, TDS, CPC, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 339/PUN/2022[2014-15 (26Q Q-1)]Status: DisposedITAT Pune21 Dec 2022

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.336 To 345/Pun/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. Acit, Cpc, Tds, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. Pan : Akgpp7196Q Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 21.12.2022 Date Of Pronouncement : 21.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Against The Respective Orders Of The Ld. Cit(A)-National Faceless Appeal Centre, Delhi [‘The Cit(A)’] For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.336/Pun/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.336 to 345/PUN/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. ACIT, CPC, TDS, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. PAN : AKGPP7196Q Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 21.12.2022 Date of pronouncement : 21.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee against…

Kantilal Bishweshwar Pal, Pune vs. Assistant Commissioner of Income-Tax, TDS, CPC, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 338/PUN/2022[2013-14 (26Q Q-4)]Status: DisposedITAT Pune21 Dec 2022

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.336 To 345/Pun/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. Acit, Cpc, Tds, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. Pan : Akgpp7196Q Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 21.12.2022 Date Of Pronouncement : 21.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Against The Respective Orders Of The Ld. Cit(A)-National Faceless Appeal Centre, Delhi [‘The Cit(A)’] For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.336/Pun/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.336 to 345/PUN/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. ACIT, CPC, TDS, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. PAN : AKGPP7196Q Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 21.12.2022 Date of pronouncement : 21.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee against…

Kantilal Bishweshwar Pal, Pune vs. Assistant Commissioner of Income-Tax, TDS, CPC, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 336/PUN/2022[2013-14 (26Q Q-2)]Status: DisposedITAT Pune21 Dec 2022

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.336 To 345/Pun/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. Acit, Cpc, Tds, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. Pan : Akgpp7196Q Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 21.12.2022 Date Of Pronouncement : 21.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Against The Respective Orders Of The Ld. Cit(A)-National Faceless Appeal Centre, Delhi [‘The Cit(A)’] For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.336/Pun/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.336 to 345/PUN/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. ACIT, CPC, TDS, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. PAN : AKGPP7196Q Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 21.12.2022 Date of pronouncement : 21.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee against…

Vishwanath Ramanand Kushwaha HUF, Pune vs. Assistant Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 133/PUN/2022[2014-15 (26Q Q-3)]Status: DisposedITAT Pune21 Dec 2022

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.132 & 133/Pun/2022 िनधा"रण वष" / Assessment Year : 2014-15 Vishwanath Ramanand Vs. Acit, Cpc, Tds, Kushwaha (Huf), Ghaziabad. 686, 4Th Floor, Shivganga Chamber, Budhwar Peth, Pune- 411002. Pan : Aafhv1838Q Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 20.12.2022 Date Of Pronouncement : 21.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-National Faceless Appeal Centre, Delhi [‘The Cit(A)’] Dated 27.12.2021 For The Assessment Year 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.132/Pun/2022 For The Assessment Year 2014-15 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.132 & 133/PUN/2022 िनधा"रण वष" / Assessment Year : 2014-15 Vishwanath Ramanand Vs. ACIT, CPC, TDS, Kushwaha (HUF), Ghaziabad. 686, 4th Floor, Shivganga Chamber, Budhwar Peth, Pune- 411002. PAN : AAFHV1838Q Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 20.12.2022 Date of pronouncement : 21.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee against the sepa…

Vishwanath Ramanand Kushwaha HUF, Pune vs. Assistant Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 132/PUN/2022[2014-15 (26Q Q-1)]Status: DisposedITAT Pune21 Dec 2022

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.132 & 133/Pun/2022 िनधा"रण वष" / Assessment Year : 2014-15 Vishwanath Ramanand Vs. Acit, Cpc, Tds, Kushwaha (Huf), Ghaziabad. 686, 4Th Floor, Shivganga Chamber, Budhwar Peth, Pune- 411002. Pan : Aafhv1838Q Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 20.12.2022 Date Of Pronouncement : 21.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-National Faceless Appeal Centre, Delhi [‘The Cit(A)’] Dated 27.12.2021 For The Assessment Year 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.132/Pun/2022 For The Assessment Year 2014-15 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.132 & 133/PUN/2022 िनधा"रण वष" / Assessment Year : 2014-15 Vishwanath Ramanand Vs. ACIT, CPC, TDS, Kushwaha (HUF), Ghaziabad. 686, 4th Floor, Shivganga Chamber, Budhwar Peth, Pune- 411002. PAN : AAFHV1838Q Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 20.12.2022 Date of pronouncement : 21.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee against the sepa…

M/S Rajendra Agri Products P Ltd, Indore vs. DCIT (TDS), Indore

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 120/IND/2022[2014-15]Status: DisposedITAT Indore20 Dec 2022AY 2014-15

Bench: Shri Chandra Mohan Gargand Shri B.M. Biyanim/S Rajendra Agri Dcit-Tds, Products Private Limited, Indore बनाम/ Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Tan: Bplr 03722 F Assessee By Shri Prakash Jain, Ms. Shreya Jain, Ars Revenue By Shriashishporwal, Sr. Dr Date Of Hearing 15.11.2022 Date Of Pronouncement 20.12.2022 आदेश/ O R D E R

Section 200(3)Section 200ASection 200A(1)Section 234E

…dering numerous ITAT/High Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'ShriFatehrajSinghvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

Mohammed Vaziruddin Educational Society, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, four appeals filed by the assessee are

ITA 197/VIZ/2022[2016-17]Status: DisposedITAT Visakhapatnam15 Dec 2022AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 2Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, TDS-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. PAN: AAAAM 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क"…

Mohammed Vaziruddin Educational Society, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, four appeals filed by the assessee are

ITA 196/VIZ/2022[2016-17]Status: DisposedITAT Visakhapatnam15 Dec 2022AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 2Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, TDS-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. PAN: AAAAM 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क"…

Mohammed Vaziruddin Educational Society, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, four appeals filed by the assessee are

ITA 195/VIZ/2022[2016-17]Status: DisposedITAT Visakhapatnam15 Dec 2022AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 2Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, TDS-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. PAN: AAAAM 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क"…

Mohammed Vaziruddin Educational Society, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, four appeals filed by the assessee are

ITA 194/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam15 Dec 2022AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 2Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, TDS-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. PAN: AAAAM 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क"…

Mohammed Vaziruddin Educational Society, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, four appeals filed by the assessee are

ITA 193/VIZ/2022[2015-16]Status: DisposedITAT Visakhapatnam15 Dec 2022AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 2Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, TDS-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. PAN: AAAAM 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क"…

Mohammed Vaziruddin Educational Society, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, four appeals filed by the assessee are

ITA 192/VIZ/2022[2015-16]Status: DisposedITAT Visakhapatnam15 Dec 2022AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 2Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, TDS-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. PAN: AAAAM 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क"…

Mohammed Vaziruddin Eductional Society, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, four appeals filed by the assessee are

ITA 191/VIZ/2022[2015-16]Status: DisposedITAT Visakhapatnam15 Dec 2022AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 2Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, TDS-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. PAN: AAAAM 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क"…

Mohammed Vaziruddin Educational Society, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, four appeals filed by the assessee are

ITA 190/VIZ/2022[2015-16]Status: DisposedITAT Visakhapatnam15 Dec 2022AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, Tds-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. Pan: Aaaam 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 30/11/2022 घोषणा क" तार"ख/Date Of : 15/12/2022 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 2Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. Nos. 190, 191, 192, 193, 194, 195, 196 & 197/Viz/2022 ("नधा"रण वष" / Assessment Years :2015-16, 2016-17 & 2017-18) Mohammed Vaziruddin Vs. Income Tax Officer, Educational Society, TDS-Ward-1, Prakash Nagar, Rajahmundry. Rajahmundry. PAN: AAAAM 3067 G (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क"…

Paras Mal Parakh, Prop. M/S Parakh Brothers, Rajgarh vs. The ACIT CPC TDS, Ghaziabad

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 171/IND/2022[2013-14]Status: DisposedITAT Indore15 Dec 2022AY 2013-14

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

Section 154Section 200(3)Section 200ASection 200A(1)Section 234E

…ring numerous ITAT/High Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

M.P.Gramin Bank, Pipliya vs. The ACIT, CPC -TDS, Ghaziabad

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 240/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

…ring numerous ITAT/High Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

M.P.Gramin Bank, Padiyal vs. The ACIT, CPC -TDS, Ghaziabad

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 239/IND/2022[2014-15]Status: DisposedITAT Indore15 Nov 2022AY 2014-15

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

…ring numerous ITAT/High Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

M.P.Gramin Bank, Amzera vs. The ACIT, CPC -TDS, Ghaziabad

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 238/IND/2022[2015-16]Status: DisposedITAT Indore15 Nov 2022AY 2015-16

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

…ring numerous ITAT/High Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

M.P.Gramin Bank, Susari vs. The ACIT, CPC -TDS, Ghaziabad

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 237/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

…ring numerous ITAT/High Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

M.P.Gramin Bank, Ajanda vs. The ACIT, CPC -TDS, Ghaziabad

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 236/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

…ring numerous ITAT/High Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…