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 367,154 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

M/S Cigfil Ltd, Chennai vs. ACIT, CPC, -TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 329/CHNY/2023[2013-14(24Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC, -TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 328/CHNY/2023[2013-14 (24Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनोमोहन दास "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM, AND HON’BLE SHRI MANOMOHAN DAS, JUDICIAL MEMBER 1. आयकर अपील सं./ ITA No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ ITA No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ ITA No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ ITA No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-1…

Abhinav Education Society, Mumbai vs. Assistant Director of Income Tax, CPC, TDS, Mumbai

In the result, appeal filed by the Assessee stands allowed

ITA 501/MUM/2023[2013-2014]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-2014

Bench: Shri Br Baskaran, Am & Shri N K Choudhry, Jm

For Appellant: Shri Hiten DedhiaFor Respondent: Shri Manoj Kumar Sinha, Sr. AR
Section 200Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM & SHRI N K CHOUDHRY, JM आयकरअपीलसं./ I.T.A. No.501/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2013-14) Abhinav Education society. Assistant Director of Income 123/124, Abhinav Nagar Tax, CPC, TDS. बिधम/ Borivali(E), Mumbai- 400 066 Assistant Director of Income Vs. Tax, CPC, TDS, Gaziabad. स्थायीलेखासं./ जीआइआरसं./ PAN No AAATA0561G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Hiten Dedhia प्रत्यथीकीओरसे/Respondent by : Shri Manoj Kumar Sinha, Sr. AR. सुनवाईकीतारीख/ : 24.04.2023 Date of Hearing…

Shree Kalyaanee Krrsna Builders, Ghaziabad vs. TDS-CPC, Ghaziabad

In the result, all the Appeals filed by the Assessee stands allowed

ITA 364/MUM/2023[2013-2014]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-2014

Bench: Shri Om Prakash Kant, Am & Shri N. K. Choudhry, Jm आयकरअपीलसं./ I.T.A. No. 361/Mum/2023 To आयकरअपीलसं./I.T.A. No. 364/Mum/2023 (ननधधारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri A. N. Shah, Ld. ARFor Respondent: Shri A. S. Sant, Ld. DR
Section 200Section 200(3)Section 200ASection 234ESection 250Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM & SHRI N. K. CHOUDHRY, JM आयकरअपीलसं./ I.T.A. No. 361/Mum/2023 to आयकरअपीलसं./I.T.A. No. 364/Mum/2023 (ननधधारणवर्ा / Assessment Year: 2013-14) Shree Kalyaanee Krrsna Builders TDSCPC Ghaziabad 3AA, 3rd floor, Edena Building, Uttar Pradesh-201010 VersuS 97, M. K. road, Marine Lines, Mumbai - 400020 स्थधयीलेखधसं./जीआइआरसं./ PAN No. ABIFS6595B (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : Shri A. N. Shah, Ld. AR प्रत्यथीकीओरसे/Respondent by : Shri A. S. Sant, Ld. DR सुनवधईकीतधरीख/ : 19.04.2023 Date of…

Shree Kalyaanee Krrsna Builders, Ghaziabad vs. TDS-CPC, Ghaziabad

In the result, all the Appeals filed by the Assessee stands allowed

ITA 363/MUM/2023[2013-2014]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-2014

Bench: Shri Om Prakash Kant, Am & Shri N. K. Choudhry, Jm आयकरअपीलसं./ I.T.A. No. 361/Mum/2023 To आयकरअपीलसं./I.T.A. No. 364/Mum/2023 (ननधधारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri A. N. Shah, Ld. ARFor Respondent: Shri A. S. Sant, Ld. DR
Section 200Section 200(3)Section 200ASection 234ESection 250Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM & SHRI N. K. CHOUDHRY, JM आयकरअपीलसं./ I.T.A. No. 361/Mum/2023 to आयकरअपीलसं./I.T.A. No. 364/Mum/2023 (ननधधारणवर्ा / Assessment Year: 2013-14) Shree Kalyaanee Krrsna Builders TDSCPC Ghaziabad 3AA, 3rd floor, Edena Building, Uttar Pradesh-201010 VersuS 97, M. K. road, Marine Lines, Mumbai - 400020 स्थधयीलेखधसं./जीआइआरसं./ PAN No. ABIFS6595B (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : Shri A. N. Shah, Ld. AR प्रत्यथीकीओरसे/Respondent by : Shri A. S. Sant, Ld. DR सुनवधईकीतधरीख/ : 19.04.2023 Date of…

Shree Kalyaanee Krrsna Builders, Ghaziabad vs. TDS-CPC, Ghaziabad

In the result, all the Appeals filed by the Assessee stands allowed

ITA 362/MUM/2023[2013-2014]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-2014

Bench: Shri Om Prakash Kant, Am & Shri N. K. Choudhry, Jm आयकरअपीलसं./ I.T.A. No. 361/Mum/2023 To आयकरअपीलसं./I.T.A. No. 364/Mum/2023 (ननधधारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri A. N. Shah, Ld. ARFor Respondent: Shri A. S. Sant, Ld. DR
Section 200Section 200(3)Section 200ASection 234ESection 250Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM & SHRI N. K. CHOUDHRY, JM आयकरअपीलसं./ I.T.A. No. 361/Mum/2023 to आयकरअपीलसं./I.T.A. No. 364/Mum/2023 (ननधधारणवर्ा / Assessment Year: 2013-14) Shree Kalyaanee Krrsna Builders TDSCPC Ghaziabad 3AA, 3rd floor, Edena Building, Uttar Pradesh-201010 VersuS 97, M. K. road, Marine Lines, Mumbai - 400020 स्थधयीलेखधसं./जीआइआरसं./ PAN No. ABIFS6595B (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : Shri A. N. Shah, Ld. AR प्रत्यथीकीओरसे/Respondent by : Shri A. S. Sant, Ld. DR सुनवधईकीतधरीख/ : 19.04.2023 Date of…

Shree Kalyaanee Krrsna Builders, Mumbai vs. TDS-CPC, Utter Pradesh

In the result, all the Appeals filed by the Assessee stands allowed

ITA 361/MUM/2023[2013-14]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-14

Bench: Shri Om Prakash Kant, Am & Shri N. K. Choudhry, Jm आयकरअपीलसं./ I.T.A. No. 361/Mum/2023 To आयकरअपीलसं./I.T.A. No. 364/Mum/2023 (ननधधारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri A. N. Shah, Ld. ARFor Respondent: Shri A. S. Sant, Ld. DR
Section 200Section 200(3)Section 200ASection 234ESection 250Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM & SHRI N. K. CHOUDHRY, JM आयकरअपीलसं./ I.T.A. No. 361/Mum/2023 to आयकरअपीलसं./I.T.A. No. 364/Mum/2023 (ननधधारणवर्ा / Assessment Year: 2013-14) Shree Kalyaanee Krrsna Builders TDSCPC Ghaziabad 3AA, 3rd floor, Edena Building, Uttar Pradesh-201010 VersuS 97, M. K. road, Marine Lines, Mumbai - 400020 स्थधयीलेखधसं./जीआइआरसं./ PAN No. ABIFS6595B (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : Shri A. N. Shah, Ld. AR प्रत्यथीकीओरसे/Respondent by : Shri A. S. Sant, Ld. DR सुनवधईकीतधरीख/ : 19.04.2023 Date of…

M/S. Osr Hotels Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 147/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Apr 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 200Section 200(3)Section 200ASection 201Section 234E

…ITA Nos.138 to 149/Bang/2023 M/s. OSR Hotels Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.138 to 149/Bang/2023 Assessment Years: 2013-14, 2013-14, 2014-15, 2014- 15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 & 2015-16 repectively M/s. OSR Hotels Private Ltd. 987, 1st Floor, 1st Blok Deputy Commissioner of 3rd Stage, 11th Main Income-tax Basaveshwaranagar Vs. CPC (TDS) Bengaluru 560 079 Bengaluru PAN NO : AABCO2927L APPELLANT RESPONDENT Appellant by : S…

M/S. Osr Hotels Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 146/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Apr 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 200Section 200(3)Section 200ASection 201Section 234E

…ITA Nos.138 to 149/Bang/2023 M/s. OSR Hotels Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.138 to 149/Bang/2023 Assessment Years: 2013-14, 2013-14, 2014-15, 2014- 15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 & 2015-16 repectively M/s. OSR Hotels Private Ltd. 987, 1st Floor, 1st Blok Deputy Commissioner of 3rd Stage, 11th Main Income-tax Basaveshwaranagar Vs. CPC (TDS) Bengaluru 560 079 Bengaluru PAN NO : AABCO2927L APPELLANT RESPONDENT Appellant by : S…

M/S. Osr Hotels Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 145/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Apr 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 200Section 200(3)Section 200ASection 201Section 234E

…ITA Nos.138 to 149/Bang/2023 M/s. OSR Hotels Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.138 to 149/Bang/2023 Assessment Years: 2013-14, 2013-14, 2014-15, 2014- 15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 & 2015-16 repectively M/s. OSR Hotels Private Ltd. 987, 1st Floor, 1st Blok Deputy Commissioner of 3rd Stage, 11th Main Income-tax Basaveshwaranagar Vs. CPC (TDS) Bengaluru 560 079 Bengaluru PAN NO : AABCO2927L APPELLANT RESPONDENT Appellant by : S…

M/S. Osr Hotels Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 144/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Apr 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 200Section 200(3)Section 200ASection 201Section 234E

…ITA Nos.138 to 149/Bang/2023 M/s. OSR Hotels Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.138 to 149/Bang/2023 Assessment Years: 2013-14, 2013-14, 2014-15, 2014- 15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 & 2015-16 repectively M/s. OSR Hotels Private Ltd. 987, 1st Floor, 1st Blok Deputy Commissioner of 3rd Stage, 11th Main Income-tax Basaveshwaranagar Vs. CPC (TDS) Bengaluru 560 079 Bengaluru PAN NO : AABCO2927L APPELLANT RESPONDENT Appellant by : S…

M/S. Osr Hotels Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 143/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Apr 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 200Section 200(3)Section 200ASection 201Section 234E

…ITA Nos.138 to 149/Bang/2023 M/s. OSR Hotels Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.138 to 149/Bang/2023 Assessment Years: 2013-14, 2013-14, 2014-15, 2014- 15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 & 2015-16 repectively M/s. OSR Hotels Private Ltd. 987, 1st Floor, 1st Blok Deputy Commissioner of 3rd Stage, 11th Main Income-tax Basaveshwaranagar Vs. CPC (TDS) Bengaluru 560 079 Bengaluru PAN NO : AABCO2927L APPELLANT RESPONDENT Appellant by : S…

M/S. Osr Hotels Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 142/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Apr 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 200Section 200(3)Section 200ASection 201Section 234E

…ITA Nos.138 to 149/Bang/2023 M/s. OSR Hotels Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.138 to 149/Bang/2023 Assessment Years: 2013-14, 2013-14, 2014-15, 2014- 15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 & 2015-16 repectively M/s. OSR Hotels Private Ltd. 987, 1st Floor, 1st Blok Deputy Commissioner of 3rd Stage, 11th Main Income-tax Basaveshwaranagar Vs. CPC (TDS) Bengaluru 560 079 Bengaluru PAN NO : AABCO2927L APPELLANT RESPONDENT Appellant by : S…

M/S. Osr Hotels Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 141/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Apr 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 200Section 200(3)Section 200ASection 201Section 234E

…ITA Nos.138 to 149/Bang/2023 M/s. OSR Hotels Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.138 to 149/Bang/2023 Assessment Years: 2013-14, 2013-14, 2014-15, 2014- 15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 & 2015-16 repectively M/s. OSR Hotels Private Ltd. 987, 1st Floor, 1st Blok Deputy Commissioner of 3rd Stage, 11th Main Income-tax Basaveshwaranagar Vs. CPC (TDS) Bengaluru 560 079 Bengaluru PAN NO : AABCO2927L APPELLANT RESPONDENT Appellant by : S…

M/S. Osr Hotels Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 140/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Apr 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 200Section 200(3)Section 200ASection 201Section 234E

…ITA Nos.138 to 149/Bang/2023 M/s. OSR Hotels Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.138 to 149/Bang/2023 Assessment Years: 2013-14, 2013-14, 2014-15, 2014- 15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 & 2015-16 repectively M/s. OSR Hotels Private Ltd. 987, 1st Floor, 1st Blok Deputy Commissioner of 3rd Stage, 11th Main Income-tax Basaveshwaranagar Vs. CPC (TDS) Bengaluru 560 079 Bengaluru PAN NO : AABCO2927L APPELLANT RESPONDENT Appellant by : S…

M/S. Osr Hotels Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 139/BANG/2023[2013-14]Status: DisposedITAT Bangalore24 Apr 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 200Section 200(3)Section 200ASection 201Section 234E

…ITA Nos.138 to 149/Bang/2023 M/s. OSR Hotels Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.138 to 149/Bang/2023 Assessment Years: 2013-14, 2013-14, 2014-15, 2014- 15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 & 2015-16 repectively M/s. OSR Hotels Private Ltd. 987, 1st Floor, 1st Blok Deputy Commissioner of 3rd Stage, 11th Main Income-tax Basaveshwaranagar Vs. CPC (TDS) Bengaluru 560 079 Bengaluru PAN NO : AABCO2927L APPELLANT RESPONDENT Appellant by : S…

M/S. Osr Hotels Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

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

ITA 138/BANG/2023[2013-14]Status: DisposedITAT Bangalore24 Apr 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 200Section 200(3)Section 200ASection 201Section 234E

…ITA Nos.138 to 149/Bang/2023 M/s. OSR Hotels Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.138 to 149/Bang/2023 Assessment Years: 2013-14, 2013-14, 2014-15, 2014- 15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 & 2015-16 repectively M/s. OSR Hotels Private Ltd. 987, 1st Floor, 1st Blok Deputy Commissioner of 3rd Stage, 11th Main Income-tax Basaveshwaranagar Vs. CPC (TDS) Bengaluru 560 079 Bengaluru PAN NO : AABCO2927L APPELLANT RESPONDENT Appellant by : S…

Noble Friends Foundation, Indore vs. Assessing Officer Centralized Processing Centre, Indore

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

ITA 47/IND/2023[2014-15,F-26,Q2nd]Status: DisposedITAT Indore19 Apr 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

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

…n '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 Noble Friends Foundation ITANo.43 to 47/Ind/2023 Page 4 of 6 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…

Noble Friends Foundation, Indore vs. Assessing Officer Centralized Processing Centre, Indore

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

ITA 46/IND/2023[2013-14,F-26,Q4th]Status: DisposedITAT Indore19 Apr 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

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

…n '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 Noble Friends Foundation ITANo.43 to 47/Ind/2023 Page 4 of 6 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…

Noble Friends Foundation, Indore vs. Assessing Officer Centralized Processing Centre, Indore

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

ITA 45/IND/2023[2013-14,F-24-Q4]Status: DisposedITAT Indore19 Apr 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

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

…n '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 Noble Friends Foundation ITANo.43 to 47/Ind/2023 Page 4 of 6 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…