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 367,181 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

Ms. Seena Deepak, Bangalore vs. Assistant Commissioner of Income Tax, CPC - TDS, Ghaziabad

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2117/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA Nos. Assessment year 2117/Bang/2019 2014-15 2118/Bang/2019 2014-15 2119/Bang/2019 2013-14 2120/Bang/2019 2014-15 2121/Bang/2019 2015-16 2122/Bang/2019 2013-14 2123/Bang/2019 2014-15 2124/Bang/2019 2015-16 2125/Bang/2019 2013-14 2126/Bang/2019 2013-14 2127/Bang/2019 2014-15 2128/Bang/2019 2014-15 2129/Bang/2019 2015-16 2130/Bang/2019 2013-14 2131/Bang/2019 2013-14 2132/Bang/2019 2014-15 Ms. Seena Deepak, Vs. The Assistant Commissioner Flat No.A2, No.102, White House,…

Ms. Seena Deepak, Bangalore vs. Assistant Commissioner of Income Tax, CPC -TDS, Ghaziabad

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2131/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA Nos. Assessment year 2117/Bang/2019 2014-15 2118/Bang/2019 2014-15 2119/Bang/2019 2013-14 2120/Bang/2019 2014-15 2121/Bang/2019 2015-16 2122/Bang/2019 2013-14 2123/Bang/2019 2014-15 2124/Bang/2019 2015-16 2125/Bang/2019 2013-14 2126/Bang/2019 2013-14 2127/Bang/2019 2014-15 2128/Bang/2019 2014-15 2129/Bang/2019 2015-16 2130/Bang/2019 2013-14 2131/Bang/2019 2013-14 2132/Bang/2019 2014-15 Ms. Seena Deepak, Vs. The Assistant Commissioner Flat No.A2, No.102, White House,…

Ms. Seena Deepak, Bangalore vs. Assistant Commissioner of Income Tax, CPC -TDS, Ghaziabad

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2128/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA Nos. Assessment year 2117/Bang/2019 2014-15 2118/Bang/2019 2014-15 2119/Bang/2019 2013-14 2120/Bang/2019 2014-15 2121/Bang/2019 2015-16 2122/Bang/2019 2013-14 2123/Bang/2019 2014-15 2124/Bang/2019 2015-16 2125/Bang/2019 2013-14 2126/Bang/2019 2013-14 2127/Bang/2019 2014-15 2128/Bang/2019 2014-15 2129/Bang/2019 2015-16 2130/Bang/2019 2013-14 2131/Bang/2019 2013-14 2132/Bang/2019 2014-15 Ms. Seena Deepak, Vs. The Assistant Commissioner Flat No.A2, No.102, White House,…

Ms. Seena Deepak, Bangalore vs. Assistant Commissioner of Income Tax, CPC -TDS, Ghaziabad

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2127/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA Nos. Assessment year 2117/Bang/2019 2014-15 2118/Bang/2019 2014-15 2119/Bang/2019 2013-14 2120/Bang/2019 2014-15 2121/Bang/2019 2015-16 2122/Bang/2019 2013-14 2123/Bang/2019 2014-15 2124/Bang/2019 2015-16 2125/Bang/2019 2013-14 2126/Bang/2019 2013-14 2127/Bang/2019 2014-15 2128/Bang/2019 2014-15 2129/Bang/2019 2015-16 2130/Bang/2019 2013-14 2131/Bang/2019 2013-14 2132/Bang/2019 2014-15 Ms. Seena Deepak, Vs. The Assistant Commissioner Flat No.A2, No.102, White House,…

Ms. Seena Deepak, Bangalore vs. Assistant Commissioner of Income Tax, CPC -TDS, Ghaziabad

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2125/BANG/2019[2013-14]Status: DisposedITAT Bangalore17 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA Nos. Assessment year 2117/Bang/2019 2014-15 2118/Bang/2019 2014-15 2119/Bang/2019 2013-14 2120/Bang/2019 2014-15 2121/Bang/2019 2015-16 2122/Bang/2019 2013-14 2123/Bang/2019 2014-15 2124/Bang/2019 2015-16 2125/Bang/2019 2013-14 2126/Bang/2019 2013-14 2127/Bang/2019 2014-15 2128/Bang/2019 2014-15 2129/Bang/2019 2015-16 2130/Bang/2019 2013-14 2131/Bang/2019 2013-14 2132/Bang/2019 2014-15 Ms. Seena Deepak, Vs. The Assistant Commissioner Flat No.A2, No.102, White House,…

Ms. Seena Deepak, Bangalore vs. Assistant Commissioner of Income Tax, CPC -TDS, Ghaziabad

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2124/BANG/2019[2015-16]Status: DisposedITAT Bangalore17 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA Nos. Assessment year 2117/Bang/2019 2014-15 2118/Bang/2019 2014-15 2119/Bang/2019 2013-14 2120/Bang/2019 2014-15 2121/Bang/2019 2015-16 2122/Bang/2019 2013-14 2123/Bang/2019 2014-15 2124/Bang/2019 2015-16 2125/Bang/2019 2013-14 2126/Bang/2019 2013-14 2127/Bang/2019 2014-15 2128/Bang/2019 2014-15 2129/Bang/2019 2015-16 2130/Bang/2019 2013-14 2131/Bang/2019 2013-14 2132/Bang/2019 2014-15 Ms. Seena Deepak, Vs. The Assistant Commissioner Flat No.A2, No.102, White House,…

Ms. Seena Deepak, Bangalore vs. Assistant Commissioner of Income Tax, CPC - TDS, Ghaziabad

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 2118/BANG/2019[2014-15]Status: DisposedITAT Bangalore17 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Nishi Padma, Jt.CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA Nos. Assessment year 2117/Bang/2019 2014-15 2118/Bang/2019 2014-15 2119/Bang/2019 2013-14 2120/Bang/2019 2014-15 2121/Bang/2019 2015-16 2122/Bang/2019 2013-14 2123/Bang/2019 2014-15 2124/Bang/2019 2015-16 2125/Bang/2019 2013-14 2126/Bang/2019 2013-14 2127/Bang/2019 2014-15 2128/Bang/2019 2014-15 2129/Bang/2019 2015-16 2130/Bang/2019 2013-14 2131/Bang/2019 2013-14 2132/Bang/2019 2014-15 Ms. Seena Deepak, Vs. The Assistant Commissioner Flat No.A2, No.102, White House,…

Wasiverhman Chowdhary, Thane vs. DCIT, CPC, Ghaziabad

In the result, appeal of the assessee is allowed

ITA 6923/MUM/2018[2014-15]Status: DisposedITAT Mumbai16 Jan 2020AY 2014-15

Bench: Shri Pawan Singh (Jm) & Shri S. Rifaur Rahman(A.M.) Wasivrehman Chowdhary, Vs Dcit- Cpc- Ghaziabad Prop. Thane Iron Mart, 1, Thane Iron Mart, Ghodbunder Service Road, Manpada, Thane (W) 400 607 Pan : Aewpc 68 73 K Appellant Respondednt

Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI Before Shri Pawan Singh (JM) & Shri S. Rifaur Rahman(A.M.) Wasivrehman Chowdhary, vs DCIT- CPC- Ghaziabad Prop. Thane Iron Mart, 1, Thane Iron Mart, GhodBunder Service Road, Manpada, Thane (W) 400 607 PAN : AEWPC 68 73 K APPELLANT RESPONDEDNT Appellant by None Respondent by Shri Vinod Kumar Date of hearing 16-01-2020 Date of pronouncement 16-01-2020 O R D E R PER PAWAN SINGH, JM : 1. This appeal by assessee is directed against the order of CIT(A)-1, Mumbai dated 24-09-2018 for assessment year 2014-15. The assessee has raised the following ground of…

Insta Exhibitions Pvt. Ltd., Mumbai vs. Asstt. Commissioner of Income Tax, (TDS), Ghaziabad

In the result, all the appeals are allowed for statistical purposes

ITA 7057/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Jan 2020AY 2013-14

Bench: Shri Saktijit Deyand Shri S. Rifaur Rahman

For Appellant: Shri Prakash ChauhanFor Respondent: Shri Kumar Padmapani Bora
Section 154Section 200(3)Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.7057/Mum./2018 ITA no.7058/Mum./2018 (Assessment Year :2013–14) (Assessment Year :2013–14) ITA no.7059/Mum./2018 ITA no.7060/Mum./2018 (Assessment Year :2013–14) (Assessment Year :2013–14) ITA no.7061/Mum./2018 ITA no.7062/Mum./2018 (Assessment Year :2013–14) (Assessment Year :2013–14) ITA no.7063/Mum./2018 ITA no.7064/Mum./2018 (Assessment Year :2014–15) (Assessment Year :2014–15) ITA no.7065/Mum./2018 ITA no.7066/Mum./2018 (Assessment Year :2014–15) (Assessment Yea…

Yamuna Khadar Shiksha Samiti, Delhi vs. ITO, TDS, Muzaffarnagar

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6259/DEL/2018[2015-16]Status: DisposedITAT Delhi15 Jan 2020AY 2015-16

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND BEFORE SHRI A.N. MISSHRA, ACCOUNTANT MEMBER I.T.A. Nos. 6257,6258,6259/Del/2018 Assessment Years: 2013-14 to 2015-16 Yamuna Khadar Shiksha Samiti, vs. INCOME TAX OFFICER, C/o Kapil Goel Adv., F-26/124 (TDS), MUZAFFARNAGAR Sector 7, Rohini, Delhi (PAN:AAAAY5044M) (ASSESSEE) (RESPONDENT) Assessee by: Sh. Gautam Acharya, C.A. Revenue by: Sh. Saras Kumar, Sr. DR. ORDER PER H.S. SIDHU, JM These 03 appeals filed by the assessee against the common order of the Ld. Commissioner of Income Tax (Appeals) dat…

Yamuna Khadar Shiksha Samiti, Delhi vs. ITO, TDS, Muzaffarnagar

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6258/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jan 2020AY 2014-15

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND BEFORE SHRI A.N. MISSHRA, ACCOUNTANT MEMBER I.T.A. Nos. 6257,6258,6259/Del/2018 Assessment Years: 2013-14 to 2015-16 Yamuna Khadar Shiksha Samiti, vs. INCOME TAX OFFICER, C/o Kapil Goel Adv., F-26/124 (TDS), MUZAFFARNAGAR Sector 7, Rohini, Delhi (PAN:AAAAY5044M) (ASSESSEE) (RESPONDENT) Assessee by: Sh. Gautam Acharya, C.A. Revenue by: Sh. Saras Kumar, Sr. DR. ORDER PER H.S. SIDHU, JM These 03 appeals filed by the assessee against the common order of the Ld. Commissioner of Income Tax (Appeals) dat…

Yamuna Khadar Shiksha Samiti, Delhi vs. ITO, TDS, Muzaffarnagar

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6257/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Jan 2020AY 2013-14

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND BEFORE SHRI A.N. MISSHRA, ACCOUNTANT MEMBER I.T.A. Nos. 6257,6258,6259/Del/2018 Assessment Years: 2013-14 to 2015-16 Yamuna Khadar Shiksha Samiti, vs. INCOME TAX OFFICER, C/o Kapil Goel Adv., F-26/124 (TDS), MUZAFFARNAGAR Sector 7, Rohini, Delhi (PAN:AAAAY5044M) (ASSESSEE) (RESPONDENT) Assessee by: Sh. Gautam Acharya, C.A. Revenue by: Sh. Saras Kumar, Sr. DR. ORDER PER H.S. SIDHU, JM These 03 appeals filed by the assessee against the common order of the Ld. Commissioner of Income Tax (Appeals) dat…

Shantilal Chimanlal Sheth, Mumbai vs. ACIT (TDS) - CPC, Ghaziabad

In the result, appeal of the assessee is allowed

ITA 6447/MUM/2018[2015-16]Status: DisposedITAT Mumbai14 Jan 2020AY 2015-16

Bench: Shri Pawan Singh (Jm) & Shri S.Rifaur Rahman(A.M.) Shantilal Chimanlal Sheth Vs Acit(Tds)- Cpcp- Gaziabad Office No.9, 3Rd Floor, Chenmox House, Barrack Road, Bombay Hospital Lane, Mumbai 400 020 Pan : Aaops0258F Appellant Respondednt

Section 200Section 200ASection 234Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI Before Shri Pawan Singh (JM) & Shri S.Rifaur Rahman(A.M.) Shantilal Chimanlal Sheth vs ACIT(TDS)- CPCP- Gaziabad Office No.9, 3rd Floor, Chenmox House, Barrack Road, Bombay Hospital Lane, Mumbai 400 020 PAN : AAOPS0258F APPELLANT RESPONDEDNT Appellant by None Respondent by Shri Vinod Kumar Date of hearing 14-01-2020 Date of pronouncement 14-01-2020 O R D E R PER PAWAN SINGH, JM : 1. This appeal by assessee is directed against the order of CIT(A)-16, Mumbai dated 04-02-2018 for assessment year 2015-16. The assessee has raised the following ground o…

Lawmen Concepts Pvt. Ltd., Mumbai vs. DCIT-CPC-TDS, Mumbai

In the result, the appeal stands allowed to the extent indicated in the order

ITA 5140/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Michael Jerald-Sr.DR
Section 200ASection 234E

…y w.e.f. 01/06/2015 and the same were to apply prospectively and hence, no late filing fees was applicable for any period prior to 01/06/2015. Reliance was placed on the decision of Hon’ble Karnataka High Court rendered in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) for the said submissions. It was also submitted that this decision was followed by Mumbai Tribunal in several cases, few of which have already been enumerated in the impugned order. This decision of Hon’ble Karnataka High Court was stated to be followed in by same court in its subsequent decision dated 12/12/2017 rendered in Wr…

Total Transport Systems Limited, Bengaluru vs. The Income Tax Officer, TDS, Ward- 3(3), Bengaluru

In the result, all the appeals of the assessee are treated as allowed for statistical purposes

ITA 2095/BANG/2019[2013-14]Status: DisposedITAT Bangalore10 Jan 2020AY 2013-14

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

For Appellant: Smt. Suman Lunkar, C.AFor Respondent: Smt. Nishi Padma, JCIT
Section 200ASection 234ESection 246A

…(A) challenging the demand raised u/s 234E of the Act. She further submitted that the above said dispute is covered in favour of the assessee by the decision rendered by Hon’ble jurisdictional Karnataka High Court in the case of Fateraj Singhvi vs. UOI (2016)(73 Taxmann.com 252). 7. She further submitted that the assessee has filed appeals immediately after downloading of Default summary. She submitted that, if the date of intimations is considered as the date of order and consequently if the appeals are considered as delayed, then there is reasonable cause for the delay, since the assessee has not received the…

Venus Electronics and Controls Pvt. Ltd., Mumbai vs. ITO (TDS) - 2(3)(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 5073/MUM/2018[2013-14(TDS RETURN FILED FOR 24Q3 & 24Q4 F.Y.2012-13)]Status: DisposedITAT Mumbai18 Dec 2019

Bench: Shri Pawan Singh & Shri S. Rifaur Rahmanvenus Electronics & Controls Ito (Tds) – 2(3)(3) Pvt. Ltd., Plot No. 44-45, Mumbai. Midc Indl. Area, Street No.14, Vs. Midc, Andheri East, Mumbai-400093. Pan: Aaacv4450C Appellant Respondent Appellant By : Shri Suhas Joshi (Ar) Respondent By : Shri Mohammed Rizwan (Dr)

For Appellant: Shri Suhas Joshi (AR)For Respondent: Shri Mohammed Rizwan (DR)
Section 200ASection 234ESection 24QSection 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI PAWAN SINGH JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Venus Electronics And Controls ITO (TDS) – 2(3)(3) Pvt. Ltd., Plot No. 44-45, Mumbai. MIDC Indl. Area, Street No.14, Vs. MIDC, Andheri East, Mumbai-400093. PAN: AAACV4450C Appellant Respondent Appellant by : Shri Suhas Joshi (AR) Respondent by : Shri Mohammed Rizwan (DR) Date of Hearing : 12.12.2019 Date of Pronouncement : 18.12.2019 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed against the order of…

Mohd. Nayeem Siddiqui Akash Timber Traders, Thane vs. DCIT (CPC), Ghaziabad

In the result, all the appeals of assessee are allowed

ITA 4959/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Dec 2019AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Ms. Kavita P. Kaushik – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…ce the amendment to Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) which has subsequently been followed by same court while adjudicating Writ Petition No. 618/2015 filed by Shree Ayappa Educational Charitable Trust. 2.3 On the other hand, the case of the revenue would derive strength from the contrary decision of Hon’ble Gujarat High Court rendered in Rajesh Kourani V/s Union of India (297 CTR…

National Laminate Corporation, Mumbai vs. CPC (TDS), Mumbai

In the result, all the appeals of assessee are allowed

ITA 4902/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Dec 2019AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Ms. Kavita P. Kaushik – Ld. DR
Section 200(3)Section 200ASection 200A(1)Section 234E

…y w.e.f. 01/06/2015 and the same were to apply prospectively and hence, no late filing fees was applicable for any period prior to 01/06/2015. Reliance was placed on the decision of Hon’ble Karnataka High Court rendered in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) for the said submissions. It was also submitted that this decision was followed by Mumbai Tribunal in several cases, few of which have already been enumerated in the impugned order. This decision of Hon’ble Karnataka High Court was stated to be followed in by same court in its subsequent decision dated 12/12/2017 rendered in Wr…

Sila Solutions Pvt. Ltd., Mumbai vs. ACIT (TDS)-CPC, Ghaziabad & DCIT, TDS Circle - 2(2), Mumbai

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

ITA 5688/MUM/2018[2013-14]Status: DisposedITAT Mumbai04 Dec 2019AY 2013-14

Bench: Shri Rajesh Kumar, Hon. & Shri Amarjit Singh, Hon.

For Appellant: Shri Rajesh Mehta – CAFor Respondent: Shri V. Vinod Kumar – Sr.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G” MUMBAI BEFORE SHRI RAJESH KUMAR, HON. ACCOUNTANT MEMBER & SHRI AMARJIT SINGH, HON. JUDICIAL MEMBER ITA Nos. 5685 to 5688/MUM/2018 (Asst. Years : 2014-15, 2014-15, 2014-15 & 2013-14) Sila Solutions Private Ltd., Vs. ACIT (TDS) - CPC, 2nd Floor, Gordhan Building, Ghaziabad & DCIT, Parekh Street, Prathana Samaj, TDS Circle-2(2), Mumbai – 400 004 Mumbai. PAN No. AANCS 3695 D (Appellant) (Respondent) Assessee by : Shri Rajesh Mehta – CA Department By : Shri V. Vinod Kumar – Sr.DR Date of hearing : 02/12/2019. Date of pronouncement : 04/12/2019. O R D E R…

Sila Solutions Pvt. Ltd., Mumbai vs. ACIT (TDS)-CPC, Ghaziabad & DCIT, TDS Circle - 2(2), Mumbai

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

ITA 5687/MUM/2018[2014-15]Status: DisposedITAT Mumbai04 Dec 2019AY 2014-15

Bench: Shri Rajesh Kumar, Hon. & Shri Amarjit Singh, Hon.

For Appellant: Shri Rajesh Mehta – CAFor Respondent: Shri V. Vinod Kumar – Sr.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G” MUMBAI BEFORE SHRI RAJESH KUMAR, HON. ACCOUNTANT MEMBER & SHRI AMARJIT SINGH, HON. JUDICIAL MEMBER ITA Nos. 5685 to 5688/MUM/2018 (Asst. Years : 2014-15, 2014-15, 2014-15 & 2013-14) Sila Solutions Private Ltd., Vs. ACIT (TDS) - CPC, 2nd Floor, Gordhan Building, Ghaziabad & DCIT, Parekh Street, Prathana Samaj, TDS Circle-2(2), Mumbai – 400 004 Mumbai. PAN No. AANCS 3695 D (Appellant) (Respondent) Assessee by : Shri Rajesh Mehta – CA Department By : Shri V. Vinod Kumar – Sr.DR Date of hearing : 02/12/2019. Date of pronouncement : 04/12/2019. O R D E R…