Fatehraj Singhvi v. UOI

Kwality Animal Feeds Pvt. Ltd, Belgaum vs. DCIT, TDS, Ghaziabad

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

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.31 & 52 to 60/PAN/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. DCIT, TDS, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. PAN : AABCK0589J Appellant Respondent Assessee by : Shri Omkar Godbole Revenue by : Shri Ashwini D. Hosmani Date of hearing : 06.09.2023 Date of pronouncement : 07.09.2023 आदेश / ORDER PER BENCH : These are th…

Kwality Animal Feeds Pvt. Ltd, Belgaum vs. DCIT, TDS, Ghaziabad

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

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.31 & 52 to 60/PAN/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. DCIT, TDS, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. PAN : AABCK0589J Appellant Respondent Assessee by : Shri Omkar Godbole Revenue by : Shri Ashwini D. Hosmani Date of hearing : 06.09.2023 Date of pronouncement : 07.09.2023 आदेश / ORDER PER BENCH : These are th…

Moodabidre Town Municipality, Moodubidire vs. The Income Tax Officer, (TDS), Mangalore

The appeal is partly allowed

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 002/Pan/2020 निर्धारण वषा / Assessment Year : 2015-16

…ing provision of section 200A(1)(c) of the Act suffers from infirmity and finds force w.e.f. 01/06/2015 in the light of decision of Hon’ble Jurisdictional High Court of Karnataka in ‘Fatheraj Singhvi & Ors Vs UOI’ reported in 289 CTR 602. [Equivalent citation 73 Taxmann.com 252] 7. In the extant appeal, for quarter-Q4, a ‘26Q statement’ for AY 2015-16 was delivered/furnished on 30/12/2016 by the appellant as against due date of filing 15/05/2015. Thus aforestated statement admittedly delivered beyond the due date prescribed under the Act, consequently the Ld. AO invoking provisions of section 200A(1)(c) levied t…

Surjit Memorial Educational Society, Ferozepur vs. Income Tax Officer Ward ( Exemptions), Amritsar

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 189/Asr/2022 Assessment Year: 2015-16 Surjit Memorial Educational Vs. Income Tax Officer Society C/o Jaswinder Singh (Exeptions),Ward- And Associates, C.A. 53, Street Amritsar, Punjab. No.1, Dhawan Colony, Ferozepur City, Punjab. [PAN:-AAFTS2153M] (Respondent) (Appellant) Appellant by None Respondent by Sh. Digvijai Kumar, Sr.DR. Date of Hearing 08.08.2023 Date of Pronouncement 21.08.2023 ORDER Per: Anikesh Banerjee, JM: The instant appeal of the ass…

Marble Kingdom India Pvt. Ltd., Udaipur vs. ITO, Ward-TDS, Udaipur

In the result, the appeal of the assessee is dismissed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2013-14 Marble Kingdom India Private Income Tax Officer, 365, Lodha Complex, Shashtri Vs Ward-Tds, Circle, Udaipur Udaipur Pan: Jdhm06807D Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Ms. Prerana Choudhary-Jcit-Dr Date Of Hearing 17.08.2023 Date Of Pronouncement 18.08.2023 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) (National Faceless Appeal Centre, Delhi) Under Section 250 Of Income Tax Act, 1961 For A.Y. 2013-14 Emanating From Order Under Section 154 Of The Income Tax Act Dated 31.12.2019 Passed By Income Tax Officer (Tds), Udaipur. 2. The Assessee Has Filed An Application Under Section 154 Of The Act Against The Order Under Section 200A. Assessee Requested The Ito To Rectify The Levy Of Fee Charged Under Section 234E Of The Act. The Ld. Ito Rejected The Application On The Ground That It Is Not A Mistake Apparent From Record As It Is A Debatable Issue. The Relevant Paragraph Of The Order Is Reproduced Here As Under:- Marble Kingdom India Pvt. Ltd. “3. On-Going Through The Record It Is Noticed That It Is Not A Mistake Apparent On Record & Issue Is Debatable & Also Not Covered U/S 154 Of The Act. Thus The Contention Of The Deductor/Assessee Is Not Tenable Because The Hon'Ble Jurisdictional Rajasthan High Court Jaipur Has Dismissed The Appeals In The Case Of M/S Dundlod Shikdhan Sansthan & Anr. V/S Union Of India & Ors. In D.B. Civil Writ Petition No. 8672/2014 Dated 28.07.2015 On This Issue. Hence Considering The Facts Of The Case & Decision Of Jurisdictional Rajasthan High Court The Application Filed By The Assessee U/S 154 Is Rejected Accordingly.”

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Assessment Year : 2013-14 Marble Kingdom India Private Income Tax Officer, 365, Lodha Complex, Shashtri vs Ward-TDS, Circle, Udaipur Udaipur PAN: JDHM06807D Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Ms. Prerana Choudhary-JCIT-DR Date of hearing 17.08.2023 Date of pronouncement 18.08.2023 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) (National Facel…

Digp Gc Crpf, Nagpur vs. DCIT CPC (TDS), Ghaziabad

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.294 & 295/Nag/2022 Assessment Year : 2015-16 Digp Group Centre Crpf, Vs. Dcit, Cpc (Tds), D/O The Office Of The Digp Ghaziabad. Group Centre, Hingna Road, Digdoh Hills, Midc Area, Nagpur- 440019. Pan : Aaagd0143E Appellant Respondent Assessee By : Shri Kapil Hirani Revenue By : Smt. Rashmi Mathur Date Of Hearing : 17.07.2023 Date Of Pronouncement : 18.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 15.12.2021 For The Assessment Year 2015-16 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.294/Nag/2022 For The Assessment Year 2015-16 Are Stated Herein.

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.294 & 295/NAG/2022 Assessment Year : 2015-16 DIGP Group Centre CRPF, Vs. DCIT, CPC (TDS), D/o The Office of the DIGP Ghaziabad. Group Centre, Hingna Road, Digdoh Hills, MIDC Area, Nagpur- 440019. PAN : AAAGD0143E Appellant Respondent Assessee by : Shri Kapil Hirani Revenue by : Smt. Rashmi Mathur Date of hearing : 17.07.2023 Date of pronouncement : 18.07.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals fil…

Digp Group Centre Crpf, Nagpur vs. DCIT CPC(TDS), Ghaziabad

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

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.294 & 295/Nag/2022 Assessment Year : 2015-16 Digp Group Centre Crpf, Vs. Dcit, Cpc (Tds), D/O The Office Of The Digp Ghaziabad. Group Centre, Hingna Road, Digdoh Hills, Midc Area, Nagpur- 440019. Pan : Aaagd0143E Appellant Respondent Assessee By : Shri Kapil Hirani Revenue By : Smt. Rashmi Mathur Date Of Hearing : 17.07.2023 Date Of Pronouncement : 18.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 15.12.2021 For The Assessment Year 2015-16 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.294/Nag/2022 For The Assessment Year 2015-16 Are Stated Herein.

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.294 & 295/NAG/2022 Assessment Year : 2015-16 DIGP Group Centre CRPF, Vs. DCIT, CPC (TDS), D/o The Office of the DIGP Ghaziabad. Group Centre, Hingna Road, Digdoh Hills, MIDC Area, Nagpur- 440019. PAN : AAAGD0143E Appellant Respondent Assessee by : Shri Kapil Hirani Revenue by : Smt. Rashmi Mathur Date of hearing : 17.07.2023 Date of pronouncement : 18.07.2023 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals fil…

Gulmarg Devlopment Authority, Baramula vs. Income Tax Officer ( TDS), Srinagar

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 107 to 109/Asr/2023 Assessment Years: 2013-14, 2015-16 & 2016-17 Gulmarg Development V. Income Tax Officer, Authority, Executive Engg. (TDS), Srinagar Gulmarg Development Authority, Tangmar Baramulla Jammu & Kashmir 193402 [PAN: AMRG 11044F] (Respondent) (Appellant) Appellant by Sh. Mohd. Iqbal Untoo, CA Respondent by Sh. Prashant Singh, Sr. DR Date of Hearing : 19.06.2023 Date of Pronouncement : 22.06.2023 ORDER Per Bench: Th…

Gulmarg Devlopment Authority, Baramula vs. Income Tax Oficer ( TDS), Srinagar

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 107 to 109/Asr/2023 Assessment Years: 2013-14, 2015-16 & 2016-17 Gulmarg Development V. Income Tax Officer, Authority, Executive Engg. (TDS), Srinagar Gulmarg Development Authority, Tangmar Baramulla Jammu & Kashmir 193402 [PAN: AMRG 11044F] (Respondent) (Appellant) Appellant by Sh. Mohd. Iqbal Untoo, CA Respondent by Sh. Prashant Singh, Sr. DR Date of Hearing : 19.06.2023 Date of Pronouncement : 22.06.2023 ORDER Per Bench: Th…

Gulmarg Devlopment Authority, Baramula vs. Income Tax Officer ( TDS), Srinagar

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 107 to 109/Asr/2023 Assessment Years: 2013-14, 2015-16 & 2016-17 Gulmarg Development V. Income Tax Officer, Authority, Executive Engg. (TDS), Srinagar Gulmarg Development Authority, Tangmar Baramulla Jammu & Kashmir 193402 [PAN: AMRG 11044F] (Respondent) (Appellant) Appellant by Sh. Mohd. Iqbal Untoo, CA Respondent by Sh. Prashant Singh, Sr. DR Date of Hearing : 19.06.2023 Date of Pronouncement : 22.06.2023 ORDER Per Bench: Th…

Sri Sita Ram Rai, Dhanbad vs. ITO TDS Ward, Dhanbad

In the result, both the appeals of the assessee stand allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. Nos.13&14/Ran/2022 Assessment Years: 2013-14 & 2014-15 Sri Sita Ram Rai……..….…..…………..…...…......................……...…..….. Appellant 1, New Karmik Nagar, Ism Saraidhella, Dhanbad, Jharkhand - 826004. [Pan: Afipr2324B] Vs. Ito, Tds Ward-Dhanbad………………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 01, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: Both The Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 15.03.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In Both The Appeals Has Agitated The Levy Of Late Filing Fees U/S 234E Of The Act Along With Interest Thereupon Levied U/S 220(2) Of The Act. Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.13/Ran/2022 For Assessment Year 2013-14 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. The Brief Facts Of The Case Are That The Assessee Deducted Tax At Source (Tds) In Respect Of Certain Payments. As Per The Provisions Of 1

…f the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein, the Hon’ble High Court has held that the amendment in section 200A by way of insertion of clause (c) is prospective only with effect from 01.06.2015 and that the demand of fees u/s 234E of the Act prior to 01.06.2015 cannot be made in an intimation issued u/s 200A of the Act since there was no enabling prov…

Sri Sita Ram Rai, Dhanbad vs. ITO, Dhanbad

In the result, both the appeals of the assessee stand allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. Nos.13&14/Ran/2022 Assessment Years: 2013-14 & 2014-15 Sri Sita Ram Rai……..….…..…………..…...…......................……...…..….. Appellant 1, New Karmik Nagar, Ism Saraidhella, Dhanbad, Jharkhand - 826004. [Pan: Afipr2324B] Vs. Ito, Tds Ward-Dhanbad………………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 01, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: Both The Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 15.03.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In Both The Appeals Has Agitated The Levy Of Late Filing Fees U/S 234E Of The Act Along With Interest Thereupon Levied U/S 220(2) Of The Act. Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.13/Ran/2022 For Assessment Year 2013-14 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. The Brief Facts Of The Case Are That The Assessee Deducted Tax At Source (Tds) In Respect Of Certain Payments. As Per The Provisions Of 1

…f the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein, the Hon’ble High Court has held that the amendment in section 200A by way of insertion of clause (c) is prospective only with effect from 01.06.2015 and that the demand of fees u/s 234E of the Act prior to 01.06.2015 cannot be made in an intimation issued u/s 200A of the Act since there was no enabling prov…