Manoj Kumar Jaiswal v. ACIT

104 Taxmann.com 372Reported decision2019#10058 most cited

What is Manoj Kumar Jaiswal v. ACIT authority for?

No fee for delay in filing TDS return can be computed under Section 234E for assessment years prior to June 1, 2015.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2020.

Also referred to as

Manoj Kumar Jaiswal v. ACIT · 104 Taxmann.com 372 · Section 234E · delay filing TDS return · fee computation · assessment years prior to 01.06.2015

Judgments citing Manoj Kumar Jaiswal v. ACIT

M/S.Travel Trails India P. Ltd, Trivandrum vs. ACIT, Ghaziabad

In the result, the appeal filed by the assessee is allowed

ITA 168/COCH/2020[2013-14]Status: DisposedITAT Cochin09 Jun 2020AY 2013-14

Bench: Shri George George K

For Appellant: Sri.Vinod Haridas, FCAFor Respondent: Sri.B.Sajjive, Sr.AR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA No.168/Coch/2020 : Asst.Year 2013-2014 M/s.Travel Trails India Pvt.Ltd. The Asst.Commissioner of V.V.Road, Pettah PO Vs. Income-tax, TDS Trivandrum – 695 024. Trivandrum. PAN : AADCT9219L. (Appellant) (Respondent) Appellant by : Sri.Vinod Haridas, FCA Respondent by : Sri.B.Sajjive, Sr.AR Date of Pronouncement : 10.06.2020 Date of Hearing : 09.06.2020 O R D E R This appeal at the instance of the assessee is directed against the order of the CIT(A), dated 11.02.2020. The relevant assessment year is 2013-…

Mysore Raghavendra Rao Gopinath, Bangalore vs. Assistant Commissioner of Income Tax CPC TDS, Bangalore

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

ITA 2888/BANG/2018[2014-15]Status: DisposedITAT Bangalore12 Jul 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Dinesh K.S, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 139(9)Section 200(3)Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 2887 & 2888/Bang/2018 Assessment Years : 2013-14 & 2014-15 Shri Mysore Raghavendra Rao Gopinath, The Assistant 299, 1st Floor, Cheluva, 8th Commissioner of Main, 4th Cross, Vs. Income Tax, Padmanabhanagar, CPC-TDS. Bangalore – 560 070. PAN: ABPPG1439D APPELLANT RESPONDENT Assessee by : Shri Dinesh K.S, CA Revenue by : Dr. P.V. Pradeep Kumar, Addl. CIT (DR) Date of hearing : 03.07.2019 Date of Pronouncement : 12.07.2019 O R D E R Per Shri A.K. Garodia,…

Mysore Raghvendra Rao Gopinath, Bangalore vs. Assistant Commissioner of Income Tax CPC TDS, Bangalore

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

ITA 2887/BANG/2018[2013-14]Status: DisposedITAT Bangalore12 Jul 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri Dinesh K.S, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 139(9)Section 200(3)Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 2887 & 2888/Bang/2018 Assessment Years : 2013-14 & 2014-15 Shri Mysore Raghavendra Rao Gopinath, The Assistant 299, 1st Floor, Cheluva, 8th Commissioner of Main, 4th Cross, Vs. Income Tax, Padmanabhanagar, CPC-TDS. Bangalore – 560 070. PAN: ABPPG1439D APPELLANT RESPONDENT Assessee by : Shri Dinesh K.S, CA Revenue by : Dr. P.V. Pradeep Kumar, Addl. CIT (DR) Date of hearing : 03.07.2019 Date of Pronouncement : 12.07.2019 O R D E R Per Shri A.K. Garodia,…

M/S Promptec Renewable Energy Solutions Private Limited, Bangalore vs. Assistant Commissioner of Income Tax CPC TDS, Bangalore

In the result, all these 17 appeals filed by the assessee are allowed

ITA 3098/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Jun 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ganesh, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 200(3)Section 200ASection 234ESection 251(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 3092 to 3108/Bang/2018 Assessment Years : 2013-14 to 2015-16 M/s. Promptec Renewable Energy Solutions Private Limited, The Assistant Shibra Farms, Nagasandra Main Commissioner of Road, Vs. Income Tax, Near 8th Mile, Tumkur Road, TDS-CPC, Bangalore – 560 073. Ghaziabad. PAN: AAECP8149G APPELLANT RESPONDENT Assessee by : Shri S. Ganesh, Advocate Revenue by : Shri K.N. Dhandapani, JCIT (DR) Date of hearing : 11.06.2019 Date of Pronouncement : 14.06.2019…

M/S Promptec Renewable Energy Solutions Private Limited, Bangalore vs. Assistant Commissioner of Income Tax CPC TDS, Bangalore

In the result, all these 17 appeals filed by the assessee are allowed

ITA 3097/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Jun 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ganesh, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 200(3)Section 200ASection 234ESection 251(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 3092 to 3108/Bang/2018 Assessment Years : 2013-14 to 2015-16 M/s. Promptec Renewable Energy Solutions Private Limited, The Assistant Shibra Farms, Nagasandra Main Commissioner of Road, Vs. Income Tax, Near 8th Mile, Tumkur Road, TDS-CPC, Bangalore – 560 073. Ghaziabad. PAN: AAECP8149G APPELLANT RESPONDENT Assessee by : Shri S. Ganesh, Advocate Revenue by : Shri K.N. Dhandapani, JCIT (DR) Date of hearing : 11.06.2019 Date of Pronouncement : 14.06.2019…

M/S Promoptec Renewable Energy Solutions Private Limited, Bangalore vs. Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, all these 17 appeals filed by the assessee are allowed

ITA 3096/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Jun 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ganesh, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 200(3)Section 200ASection 234ESection 251(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 3092 to 3108/Bang/2018 Assessment Years : 2013-14 to 2015-16 M/s. Promptec Renewable Energy Solutions Private Limited, The Assistant Shibra Farms, Nagasandra Main Commissioner of Road, Vs. Income Tax, Near 8th Mile, Tumkur Road, TDS-CPC, Bangalore – 560 073. Ghaziabad. PAN: AAECP8149G APPELLANT RESPONDENT Assessee by : Shri S. Ganesh, Advocate Revenue by : Shri K.N. Dhandapani, JCIT (DR) Date of hearing : 11.06.2019 Date of Pronouncement : 14.06.2019…

M/S Promptec Renewable Energy Solutions Private Limited, Bangalore vs. Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, all these 17 appeals filed by the assessee are allowed

ITA 3095/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Jun 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ganesh, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 200(3)Section 200ASection 234ESection 251(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 3092 to 3108/Bang/2018 Assessment Years : 2013-14 to 2015-16 M/s. Promptec Renewable Energy Solutions Private Limited, The Assistant Shibra Farms, Nagasandra Main Commissioner of Road, Vs. Income Tax, Near 8th Mile, Tumkur Road, TDS-CPC, Bangalore – 560 073. Ghaziabad. PAN: AAECP8149G APPELLANT RESPONDENT Assessee by : Shri S. Ganesh, Advocate Revenue by : Shri K.N. Dhandapani, JCIT (DR) Date of hearing : 11.06.2019 Date of Pronouncement : 14.06.2019…

M/S Promptec Renewable Energy Solution Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, all these 17 appeals filed by the assessee are allowed

ITA 3094/BANG/2018[2013-14]Status: DisposedITAT Bangalore14 Jun 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ganesh, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 200(3)Section 200ASection 234ESection 251(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 3092 to 3108/Bang/2018 Assessment Years : 2013-14 to 2015-16 M/s. Promptec Renewable Energy Solutions Private Limited, The Assistant Shibra Farms, Nagasandra Main Commissioner of Road, Vs. Income Tax, Near 8th Mile, Tumkur Road, TDS-CPC, Bangalore – 560 073. Ghaziabad. PAN: AAECP8149G APPELLANT RESPONDENT Assessee by : Shri S. Ganesh, Advocate Revenue by : Shri K.N. Dhandapani, JCIT (DR) Date of hearing : 11.06.2019 Date of Pronouncement : 14.06.2019…

M/S Promptec Renewable Energy Solutions Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, all these 17 appeals filed by the assessee are allowed

ITA 3093/BANG/2018[2013-14]Status: DisposedITAT Bangalore14 Jun 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ganesh, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 200(3)Section 200ASection 234ESection 251(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 3092 to 3108/Bang/2018 Assessment Years : 2013-14 to 2015-16 M/s. Promptec Renewable Energy Solutions Private Limited, The Assistant Shibra Farms, Nagasandra Main Commissioner of Road, Vs. Income Tax, Near 8th Mile, Tumkur Road, TDS-CPC, Bangalore – 560 073. Ghaziabad. PAN: AAECP8149G APPELLANT RESPONDENT Assessee by : Shri S. Ganesh, Advocate Revenue by : Shri K.N. Dhandapani, JCIT (DR) Date of hearing : 11.06.2019 Date of Pronouncement : 14.06.2019…

M/S Promptec Renewable Energy Solution Private Limited, Bangalore vs. Assistant Commissioner of Income Tax CPC, TDS, Ghaziabad

In the result, all these 17 appeals filed by the assessee are allowed

ITA 3092/BANG/2018[2013-14]Status: DisposedITAT Bangalore14 Jun 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ganesh, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 200(3)Section 200ASection 234ESection 251(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 3092 to 3108/Bang/2018 Assessment Years : 2013-14 to 2015-16 M/s. Promptec Renewable Energy Solutions Private Limited, The Assistant Shibra Farms, Nagasandra Main Commissioner of Road, Vs. Income Tax, Near 8th Mile, Tumkur Road, TDS-CPC, Bangalore – 560 073. Ghaziabad. PAN: AAECP8149G APPELLANT RESPONDENT Assessee by : Shri S. Ganesh, Advocate Revenue by : Shri K.N. Dhandapani, JCIT (DR) Date of hearing : 11.06.2019 Date of Pronouncement : 14.06.2019…

Manoj Kumar Jaiswal v. ACIT (104 Taxmann.com 372) — Cited in 10 Judgments | BharatTax