Gajanan Constructions v. DCIT

74 Taxmann.com 6Income Tax Appellate Tribunal2016#152 most cited

What is Gajanan Constructions v. DCIT authority for?

Late fees under section 234E can only be levied prospectively from June 1, 2015. Levying late fees for periods prior to this date is not permissible.

465

judgments rely on this decision, according to BharatTax’s citation analysis of 368,382 Indian tax judgments — from 2017 to 2025.

Also referred to as

Gajanan Constructions v. DCIT · section 234E · late fees · prospective levy · June 1 · 2015 · TDS · tax deducted at source · penalty · assessment procedure

Issues it is cited on

Judgments citing Gajanan Constructions v. DCIT

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

In the result, the appeals in ITA No

ITA 331/CHNY/2023[2013-14(26Q-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 330/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 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…

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 345/PUN/2022[2015-16 (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 344/PUN/2022[2015-16 (26Q Q-3)]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 343/PUN/2022[2015-16 (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…

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 342/PUN/2022[2014-15 (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 341/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.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 340/PUN/2022[2014-15 (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…

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…

He District Marketing Officer, Chhattisgarh, Raipur vs. The Income Tax Officer, TDS, Raipur (Cg)

In the result, the appeal of assessee is partly allowed

ITA 291/BIL/2016[2013-14]Status: DisposedITAT Raipur19 Dec 2022AY 2013-14

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.291/Rpr/2016 िनधा"रणवष" / Assessment Year : 2013-14 District Marketing Officer, The Ito (Tds), Chhattisgarh State Co-Operative Vs Raipur (Cg). Marketing Federation Limited, Near Hotel Atithi, Near Railway Station, Jagdalpur (Cg). Tan: Jbpc0191B Appellant/Assessee Respondent / Revenue Applicant By Shri Nikhilesh Beghani Respondent By Shri G.N. Singh Date Of Hearing 03/11/2022 Date Of Pronouncement 19/12/2022 आदेश/ 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)-I, Raipur, Dated 01.03.2016For Assessment Year 2013-14Emanating From The Order Of Ito (Tds) U/S 201(1) & 201(1A) Of The Income-Tax Act, 1961 (Hereinafter Also Called As ‘The Act’)Dated 18.03.2014. The Assessee Has Raised The Following Ground Of Appeal: “Ground No.I That The Ex-Parte Appellate Order Passed By The Learned Commissioner Of Income Tax (Appeals) ("The Ld.Cit(A)") Is Highly Unjustified, Bad In Law, Without Providing Reasonable Opportunity Of Being Heard & Not In Accordance With The Provisions Of Law. It Is

Section 133ASection 194Section 201Section 201(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.291/RPR/2016 िनधा"रणवष" / Assessment Year : 2013-14 District Marketing Officer, The ITO (TDS), Chhattisgarh State Co-operative Vs Raipur (CG). Marketing Federation Limited, Near Hotel Atithi, Near Railway Station, Jagdalpur (CG). TAN: JBPC0191B Appellant/Assessee Respondent / Revenue Applicant by Shri Nikhilesh Beghani Respondent by Shri G.N. Singh Date of hearing 03/11/2022 Date of pronouncement 19/12/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an…

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

The appeal of the assessee is allowed

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

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

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

…आयकर अपीलीय अिधकरण "ायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH :: RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.68 & 69/RPR/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Touchstone Services P. Ltd., V The Income Tax C/o.Uday Raj Parakh, s Officer(TDS), Bhilai, “Mangaldeep”, G.E.Road, Ground Floor, Aayakar Rajnandgaon (C.G.) – 491441 Bhawan, New Civic Centre, PAN: AACCT 6932 F Bhilai, Dist. Durg(C.G) – 490006. Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri G.N.Singh – Sr.DR Date of hearing…

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

The appeal of the assessee is allowed

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

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

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

…आयकर अपीलीय अिधकरण "ायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH :: RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.68 & 69/RPR/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Touchstone Services P. Ltd., V The Income Tax C/o.Uday Raj Parakh, s Officer(TDS), Bhilai, “Mangaldeep”, G.E.Road, Ground Floor, Aayakar Rajnandgaon (C.G.) – 491441 Bhawan, New Civic Centre, PAN: AACCT 6932 F Bhilai, Dist. Durg(C.G) – 490006. Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri G.N.Singh – Sr.DR Date of hearing…

The Congregation of the Sisters of the Cross of Chavanod, Trichy vs. CIT, CPC, TDS, Ghaziabad

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 807/CHNY/2022[2015-2016]Status: DisposedITAT Chennai26 Oct 2022AY 2015-2016

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.807/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2015-16) The Congregation Of The Sisters Of The The Acit, Cpc बनाम/ Cross Of Chavanod, Tds, Ghaziabad Holy Cross Provincilate, Puthur, Vs. Tiruchirappalli-620 017. थायीलेखासं./जीआइआरसं./Pan: Aaatt-4867-G / (अपीलाथ)/Appellant) : (*+थ) / Respondent) अपीलाथ)कीओरसे/ Appellant By : None *+थ)कीओरसे/Respondent By : Shri Ar.V Sreenivasan (Addl. Cit)-Ld. Sr. Dr

For Appellant: NoneFor Respondent: Shri AR.V Sreenivasan (Addl. CIT)-Ld. Sr. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.807/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2015-16) The Congregation of the Sisters of the The ACIT, CPC बनाम/ Cross of Chavanod, TDS, Ghaziabad Holy Cross Provincilate, Puthur, Vs. Tiruchirappalli-620 017. थायीलेखासं./जीआइआरसं./PAN: AAATT-4867-G / (अपीलाथ)/Appellant) : (*+थ) / Respondent) अपीलाथ)कीओरसे/ Appellant by : Non…

Allacode Technology Solutions Pvt Ltd, Pune vs. Income Tax Officer - (TDS - 1), Pune

In the result, ground of appeal of the assessee are allowed

ITA 582/PUN/2022[2015-16 ( 26Q - Q4)]Status: DisposedITAT Pune11 Oct 2022

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 565/Pun/2022 2013-14 Q2/24Q 2. 566/Pun/2022 2013-14 Q3/24Q 3. 567/Pun/2022 2013-14 Q4/24Q 4. 568/Pun/2022 2014-15 Q1/24Q 5. 569/Pun/2022 2014-15 Q2/24Q 6. 570/Pun/2022 2014-15 Q/3/24Q 7. 571/Pun/2022 2014-15 Q4/24Q 8. 572/Pun/2022 2014-15 Q1/26Q 9. 573/Pun/2022 2014-15 Q2/26Q 10. 574/Pun/2022 2014-15 Q3/26Q 11. 575/Pun/2022 2014-15 Q4/26Q 12. 576/Pun/2022 2015-16 Q1/24Q 13. 577/Pun/2022 2015-16 Q2/26Q 14. 578/Pun/2022 2015-16 Q3/24Q 15. 579/Pun/2022 2015-16 Q4/24Q 16. 580/Pun/2022 2015-16 Q1/26Q 17. 581/Punb/2022 2015-16 Q2/26Q 18. 582/Pun/2022 2015-16 Q4/26Q

For Respondent: Shri Piyush Kumar Singh Yadav
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr.No. ITA No. Asstt. Year Quarter/Form 1. 565/PUN/2022 2013-14 Q2/24Q 2. 566/PUN/2022 2013-14 Q3/24Q 3. 567/PUN/2022 2013-14 Q4/24Q 4. 568/PUN/2022 2014-15 Q1/24Q 5. 569/pun/2022 2014-15 Q2/24Q 6. 570/PUN/2022 2014-15 Q/3/24Q 7. 571/PUN/2022 2014-15 Q4/24Q 8. 572/PUN/2022 2014-15 Q1/26Q 9. 573/PUN/2022 2014-15 Q2/26Q 10. 574/PUN/2022 2014-15 Q3/26Q 11. 575/PUN/2022 2014-15 Q4/26Q 12. 576/PUN/2022 2015-16 Q1/24Q 13. 577/PUN/2022 2015-16 Q2/26Q 14. 578/PUN/2022 2015-16 Q3/24…