Medical Superintendent Rural Hospital, DOBI BK v. DCIT

100 Taxmann.com 78Income Tax Appellate Tribunal2018#494 most cited

What is Medical Superintendent Rural Hospital, DOBI BK v. DCIT authority for?

Late fee levied under section 234E for filing TDS returns prior to June 1, 2015, is invalid. This is because the TDS return was filed before the effective date of the relevant provisions for levying such late fees.

190

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2026.

Also referred to as

Medical Superintendent Rural Hospital DOBI BK v DCIT · section 234E · late fee TDS return · prior to 01.06.2015 · bad-in-law · ITAT Pune Bench · Karnataka High Court

Sections most often in play

Section 200ASection 234ESection 250Section 154Section 271H(3)Section 272A(2)Section 1961

Issues it is cited on

section 271h(3)section 272a(2)section 200a(1)section 200asection 234esection 200section 272asection 220(2)section 20tax deducted at sourcesection 234section 23

Judgments citing Medical Superintendent Rural Hospital, DOBI BK v. DCIT

Dr Khanade Hospital, Pune vs. Pune.ITO 1, Pune

In the result, appeal of the assessee is allowed

ITA 457/PUN/2024[2013-14 Q 4]Status: DisposedITAT Pune12 Jun 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.457/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14(Q4) Dr.Khande Hospital, V The Pune Ito-1, 732, A Leela Chambers, Pune- S Pune. Satara Road, Bibvewadi, Pune – 411037. Pan: Aadfd9569Q Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Arvind Desai – Dr Date Of Hearing 11/06/2024 Date Of Pronouncement 12/06/2024 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)[Nfac] Dated 29.02.2024 For The A.Y.2013-14(Q4). The Assessee Has Raised Following Grounds Of Appeal : “1. The Tds Return Was Filed On 26-Sep-2013 & The Intimation Under Sec 200 A Was Passed On 16-Oct-2016 . An Intimation Under Section 200A Raising The Demand Or Directing A Refund To The Tax Deductor Could Be Passed Within One Year. So The Intimation U/S 200 A Is Time Barred.

Section 200Section 200ASection 234Section 234E

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.457/PUN/2024 िनधा"रण वष" / Assessment Year : 2013-14(Q4) Dr.Khande Hospital, V The Pune ITO-1, 732, A Leela Chambers, Pune- s Pune. Satara Road, Bibvewadi, Pune – 411037. PAN: AADFD9569Q Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Shri Arvind Desai – DR Date of hearing 11/06/2024 Date of pronouncement 12/06/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the a…

Dr Khanade Hospital, Pune vs. Pune.ITO 1, Pune

In the result, appeal of the assessee is allowed

ITA 452/PUN/2024[2013-14]Status: DisposedITAT Pune12 Jun 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.452/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14(Q3) Dr.Khande Hospital, V The Pune Ito-1, 732, A Leela Chambers, Pune- S Pune. Satara Road, Bibvewadi, Pune – 411037. Pan: Aadfd9569Q Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Arvind Desai – Dr Date Of Hearing 11/06/2024 Date Of Pronouncement 12/06/2024 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)[Nfac] Dated 29.02.2024 For The A.Y.2013-14(Q3.) The Assessee Has Raised Following Grounds Of Appeal : “1. As The Tds Return Was Filed On 06-Mar-2013 & The Fy Is 2012/13, The Provisions Of Section 234E Were Not Applicable To The Said Tds Return. The Provisions Of Sec 234E Cannot Be Applied For A Period Before 1 June 2015. Ita No.452/Pun/2024 For A.Y.2013-14(Q3) Dr.Khanade Hospital [A]

Section 200ASection 234E

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.452/PUN/2024 िनधा"रण वष" / Assessment Year : 2013-14(Q3) Dr.Khande Hospital, V The Pune ITO-1, 732, A Leela Chambers, Pune- s Pune. Satara Road, Bibvewadi, Pune – 411037. PAN: AADFD9569Q Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Shri Arvind Desai – DR Date of hearing 11/06/2024 Date of pronouncement 12/06/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the a…

Vidya Sunil Mane, Kolhapur vs. Income Tax Officer TDS, Kolhapur

In the result, appeal of the assessee is Partly Allowed

ITA 131/PUN/2024[AY2014-2015 TDS Q4FY2013-2014]Status: DisposedITAT Pune26 Mar 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.128, 129, 130 & 131/Pun/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 Midc, Gokulshirgaon V Tds, Kolhapur. Kolhpur, Kolhapur – 416234. S Pan: Acbpm1640F Appellant/ Assessee Respondent /Revenue Assessee By Shri Mayuresh Doshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Four Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 21.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.128/Pun/2024 For A.Y.2013-14, As A Lead Case. The Assessee For A.Y.2013-14 Has Raised The Following Grounds Of Appeal :

Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.128, 129, 130 & 131/PUN/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 MIDC, Gokulshirgaon V TDS, Kolhapur. Kolhpur, Kolhapur – 416234. s PAN: ACBPM1640F Appellant/ Assessee Respondent /Revenue Assessee by Shri Mayuresh Doshi – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 19/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. DI…

Vidya Sunil Mane, Kolhapur vs. Income Tax Officer TDS, Kolhapur

In the result, appeal of the assessee is Partly Allowed

ITA 130/PUN/2024[AY2014-2015 TDS Q3FY2013-2014]Status: DisposedITAT Pune26 Mar 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.128, 129, 130 & 131/Pun/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 Midc, Gokulshirgaon V Tds, Kolhapur. Kolhpur, Kolhapur – 416234. S Pan: Acbpm1640F Appellant/ Assessee Respondent /Revenue Assessee By Shri Mayuresh Doshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Four Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 21.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.128/Pun/2024 For A.Y.2013-14, As A Lead Case. The Assessee For A.Y.2013-14 Has Raised The Following Grounds Of Appeal :

Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.128, 129, 130 & 131/PUN/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 MIDC, Gokulshirgaon V TDS, Kolhapur. Kolhpur, Kolhapur – 416234. s PAN: ACBPM1640F Appellant/ Assessee Respondent /Revenue Assessee by Shri Mayuresh Doshi – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 19/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. DI…

Vidya Sunil Mane, Kolhapur vs. Income Tax Officer TDS, Kolhapur

In the result, appeal of the assessee is Partly Allowed

ITA 129/PUN/2024[AY2014-2015 TDS Q2FY2013-2014]Status: DisposedITAT Pune26 Mar 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.128, 129, 130 & 131/Pun/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 Midc, Gokulshirgaon V Tds, Kolhapur. Kolhpur, Kolhapur – 416234. S Pan: Acbpm1640F Appellant/ Assessee Respondent /Revenue Assessee By Shri Mayuresh Doshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Four Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 21.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.128/Pun/2024 For A.Y.2013-14, As A Lead Case. The Assessee For A.Y.2013-14 Has Raised The Following Grounds Of Appeal :

Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.128, 129, 130 & 131/PUN/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 MIDC, Gokulshirgaon V TDS, Kolhapur. Kolhpur, Kolhapur – 416234. s PAN: ACBPM1640F Appellant/ Assessee Respondent /Revenue Assessee by Shri Mayuresh Doshi – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 19/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. DI…

Vidya Sunil Mane, Kolhapur vs. Income Tax Officer TDS Kolhapur, Kolhapur

In the result, appeal of the assessee is Partly Allowed

ITA 128/PUN/2024[2013-2014 TDS Q4 FY2012-2013]Status: DisposedITAT Pune26 Mar 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.128, 129, 130 & 131/Pun/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 Midc, Gokulshirgaon V Tds, Kolhapur. Kolhpur, Kolhapur – 416234. S Pan: Acbpm1640F Appellant/ Assessee Respondent /Revenue Assessee By Shri Mayuresh Doshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Four Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 21.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.128/Pun/2024 For A.Y.2013-14, As A Lead Case. The Assessee For A.Y.2013-14 Has Raised The Following Grounds Of Appeal :

Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.128, 129, 130 & 131/PUN/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 MIDC, Gokulshirgaon V TDS, Kolhapur. Kolhpur, Kolhapur – 416234. s PAN: ACBPM1640F Appellant/ Assessee Respondent /Revenue Assessee by Shri Mayuresh Doshi – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 19/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. DI…

Administrative Officer, Customs & Central Excise, Jabalpur vs. ITO (TDS)-2, Jabalpur

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

ITA 4/JAB/2023[2013-14]Status: DisposedITAT Jabalpur18 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Shidharth Seth.Adv. ARFor Respondent: Shri.RajeshKumarGupta.Sr.DR
Section 154Section 156Section 190Section 200(3)Section 200ASection 200A(1)(c)Section 203ASection 204Section 234ESection 285

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB”BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.4, 5, 6, 7 & 23/JAB/2023 (A.Y: 2013-14& 2015-16) Administrative Officer, Vs. ITO (TDS)-2 CustomsandCentralExcise, Jabalpur, Central Revenue Bldg, Madhyapradesh. Napier Town, Jabalpur-482001, Madhyapradesh. PAN/GIR No. : JBPA02297B Appellant .. Respondent Assessee by : Shri Shidharth Seth.Adv. AR Revenueby : Shri.RajeshKumarGupta.Sr.DR Date of Hearing 15.09.2023 Date of Pronouncement 18.09.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: These are the five app…

Pratap Pundlikrao Pawar, Beed vs. Deputy Commissioner of Income Tax, Centralized Processing Cell- TDS, Bangaluru

In the result, appeals of the assessee are allowed

ITA 265/PUN/2023[2014-15]Status: DisposedITAT Pune02 May 2023AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

For Appellant: Shri Shubham N. Rathi, CAFor Respondent: Shri M.G. Jasnani, DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE ‘B’ BENCHES :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER & DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.263 to 265/PUN/2023 (A.Y. 2015-16, 2013-14 & 2014-15) Pratap Pundlikrao Pawar, Vs DCIT, CPC - TDS. Plot No.18, Shri Datta Sneh Nagar Society, Sambhaji raje Chowk, Morewadi, Ambajogai, Dist. - Beed PAN: AKNPP 8966 F Appellant Respondent Assessee by : Shri Shubham N. Rathi, CA Revenue by : Shri M.G. Jasnani, DR Date of hearing : 01/05/2023 Date of pronouncement : 02/05/2023 O R D E R PER DR. DIPAK P. RIPOTE, AM: These three appeals filed by the same Assessee Shri Pra…

Pratap Pundlikrao Pawar, Beed vs. Deputy Commissioner of Income Tax, Centralized Processing Cell- TDS, Bangaluru

In the result, appeals of the assessee are allowed

ITA 264/PUN/2023[2013-14]Status: DisposedITAT Pune02 May 2023AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

For Appellant: Shri Shubham N. Rathi, CAFor Respondent: Shri M.G. Jasnani, DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE ‘B’ BENCHES :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER & DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.263 to 265/PUN/2023 (A.Y. 2015-16, 2013-14 & 2014-15) Pratap Pundlikrao Pawar, Vs DCIT, CPC - TDS. Plot No.18, Shri Datta Sneh Nagar Society, Sambhaji raje Chowk, Morewadi, Ambajogai, Dist. - Beed PAN: AKNPP 8966 F Appellant Respondent Assessee by : Shri Shubham N. Rathi, CA Revenue by : Shri M.G. Jasnani, DR Date of hearing : 01/05/2023 Date of pronouncement : 02/05/2023 O R D E R PER DR. DIPAK P. RIPOTE, AM: These three appeals filed by the same Assessee Shri Pra…

Pratap Pundlikrao Pawar, Beed vs. Deputy Commissioner of Income Tax, Centralized Processing Cell- TDS, Bangaluru

In the result, appeals of the assessee are allowed

ITA 263/PUN/2023[2015-16]Status: DisposedITAT Pune02 May 2023AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

For Appellant: Shri Shubham N. Rathi, CAFor Respondent: Shri M.G. Jasnani, DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE ‘B’ BENCHES :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER & DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.263 to 265/PUN/2023 (A.Y. 2015-16, 2013-14 & 2014-15) Pratap Pundlikrao Pawar, Vs DCIT, CPC - TDS. Plot No.18, Shri Datta Sneh Nagar Society, Sambhaji raje Chowk, Morewadi, Ambajogai, Dist. - Beed PAN: AKNPP 8966 F Appellant Respondent Assessee by : Shri Shubham N. Rathi, CA Revenue by : Shri M.G. Jasnani, DR Date of hearing : 01/05/2023 Date of pronouncement : 02/05/2023 O R D E R PER DR. DIPAK P. RIPOTE, AM: These three appeals filed by the same Assessee Shri Pra…

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…

Post Master Head Post Office, Parbhani vs. Joint Commissioner of Income-Tax, (TDS) Range- Nashik, Nasik

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

ITA 1544/PUN/2019[2015-16]Status: DisposedITAT Pune18 Jul 2022AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.1543 & 1544/Pun/2019 िनधा"रणवष" / Assessment Years : 2014-15 & 2015-16 Post Master Head Post Office The I.T. Commissioner Of Parbhani, Vs I.T., (Tds), Range Nashik. Near Telephone Exchange, Shaniwar Bazar, Parbhani – 431401 Pan/Tan: Nskpo 2820 G Appellant/ Assessee Respondent /Revenue Assessee By Shri Y.S.Nagla –Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 18/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The One Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Aurangabad For The Assessment Years 2014-15 & 2015-16, Respectively, Both Dated 20.08.2019. Since The Facts & Issue Involved In Both These Appeals Are Same, Therefore, Two Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.1543/Pun/2019 For A.Y.2014-15 As Lead Case.

Section 156Section 234E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA Nos.1543 & 1544/PUN/2019 िनधा"रणवष" / Assessment Years : 2014-15 & 2015-16 Post Master Head Post Office The I.T. Commissioner of Parbhani, Vs I.T., (TDS), Range Nashik. Near Telephone Exchange, Shaniwar Bazar, Parbhani – 431401 PAN/TAN: NSKPO 2820 G Appellant/ Assessee Respondent /Revenue Assessee by Shri Y.S.Nagla –AR Revenue by Shri M.G.Jasnani – DR Date of hearing 13/07/2022 Date of pronouncement 18/07/2022 आदेश/ ORDER…

Post Master Head Post Office, Parbhani vs. Joint Commissioner of Income-Tax, (TDS), Range-Nashik, Nashik

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

ITA 1543/PUN/2019[2014-15]Status: DisposedITAT Pune18 Jul 2022AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.1543 & 1544/Pun/2019 िनधा"रणवष" / Assessment Years : 2014-15 & 2015-16 Post Master Head Post Office The I.T. Commissioner Of Parbhani, Vs I.T., (Tds), Range Nashik. Near Telephone Exchange, Shaniwar Bazar, Parbhani – 431401 Pan/Tan: Nskpo 2820 G Appellant/ Assessee Respondent /Revenue Assessee By Shri Y.S.Nagla –Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 18/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The One Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Aurangabad For The Assessment Years 2014-15 & 2015-16, Respectively, Both Dated 20.08.2019. Since The Facts & Issue Involved In Both These Appeals Are Same, Therefore, Two Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.1543/Pun/2019 For A.Y.2014-15 As Lead Case.

Section 156Section 234E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA Nos.1543 & 1544/PUN/2019 िनधा"रणवष" / Assessment Years : 2014-15 & 2015-16 Post Master Head Post Office The I.T. Commissioner of Parbhani, Vs I.T., (TDS), Range Nashik. Near Telephone Exchange, Shaniwar Bazar, Parbhani – 431401 PAN/TAN: NSKPO 2820 G Appellant/ Assessee Respondent /Revenue Assessee by Shri Y.S.Nagla –AR Revenue by Shri M.G.Jasnani – DR Date of hearing 13/07/2022 Date of pronouncement 18/07/2022 आदेश/ ORDER…

Absterge Acme Filters I P Ltd, Aurangabad vs. Assistant Commissioner of Income-Tax, TDS (AO), Ghaziabad

In the result, appeal of the assessee is allowed

ITA 509/PUN/2021[2015-16 (26Q Q-1)]Status: DisposedITAT Pune07 Jul 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.509/Pun/2021 िनधा"रणवष" / Assessment Year : 2015-16 Absterge Acme Filters India The Assistant Private Limited, Vs Commissioner Of Income Plot No.9, Sarang Society, Tax, Cpc, Tds, (A.O.), Garkheda Road, Garkhe Area, Ghaziabad. Aurangabad – 431005. Pan: Aabcc 6133 C Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Arvind Desai– Dr Date Of Hearing 23/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of National Faceless Appeal Centre(Nfac), Delhi For The Assessment Year 2015-16, Dated 23.08.2021. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld Cit(A) Erred In Law & On Facts In Not Condoning The Delay In Filing Of Appeal & Dismissing The Same Without Appreciating That There Was A Sufficient Cause For Delay. 2. The Learned Cit(A) Erred In Law & On Facts In Confirming Levy Of Fees U/S 234E Rs.8524/- For Non-Filing Of Tds Statement. 3. The Learned Cit(A) Erred In Law & On Facts In Upholding Order U/S.200A Even Though The Section Did Not Provide For Levy Of Fees U/S.234E For The Relevant Assessment Year. 4. The Appellant Craves To Add, Alter, Modify Or Substitute Any

Section 154Section 200ASection 200A(1)Section 234ESection 249(3)

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.509/PUN/2021 िनधा"रणवष" / Assessment Year : 2015-16 Absterge ACME Filters India The Assistant Private Limited, Vs Commissioner of Income Plot No.9, Sarang Society, Tax, CPC, TDS, (A.O.), Garkheda Road, Garkhe Area, Ghaziabad. Aurangabad – 431005. PAN: AABCC 6133 C Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri Arvind Desai– DR Date of hearing 23/06/2022 Date of pronouncement 07/07/2022 आदेश/ OR…

M/S. Chem-Tech Laboratorise Pvt. Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC-TDS, Pune

In the result, both appeals of the assessee i

ITA 485/PUN/2020[2013-14]Status: DisposedITAT Pune23 Jun 2022AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.485 & 486/Pun/2020 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 M/S.Chem-Tech Laboratories The Deputy Commissioner Pvt. Ltd., Vs Of Income Tax, Cpc(Tds), S-22, Parvati Industrial Estate, Pune. Pune-Satara Road, Pune-411009. Pan: Aaecc 3473 E Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Arvind Desai– Dr Date Of Hearing 22/06/2022 Date Of Pronouncement 23/06/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals), Pune-10 For The A.Y.2013-14 & 2014-15 Respectively, Both Dated 04.03.2020. Since The Facts & Issue Involved In Both The Appeals Are Same, Therefore, Both The Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.485/Pun/2020 For A.Y.2013-14 As Lead Case.

Section 200ASection 234E

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA Nos.485 & 486/PUN/2020 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 M/s.Chem-Tech Laboratories The Deputy Commissioner Pvt. Ltd., Vs of Income Tax, CPC(TDS), S-22, Parvati Industrial Estate, Pune. PUne-Satara Road, Pune-411009. PAN: AAECC 3473 E Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri Arvind Desai– DR Date of hearing 22/06/2022 Date of pronouncement 23/06/2022 आदेश/ ORDER PER DR. DIPAK…

M/S. Chem-Tech Laboratorise Pvt. Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC-TDS, Pune

In the result, both appeals of the assessee i

ITA 486/PUN/2020[2014-15]Status: DisposedITAT Pune23 Jun 2022AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.485 & 486/Pun/2020 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 M/S.Chem-Tech Laboratories The Deputy Commissioner Pvt. Ltd., Vs Of Income Tax, Cpc(Tds), S-22, Parvati Industrial Estate, Pune. Pune-Satara Road, Pune-411009. Pan: Aaecc 3473 E Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Arvind Desai– Dr Date Of Hearing 22/06/2022 Date Of Pronouncement 23/06/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals), Pune-10 For The A.Y.2013-14 & 2014-15 Respectively, Both Dated 04.03.2020. Since The Facts & Issue Involved In Both The Appeals Are Same, Therefore, Both The Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.485/Pun/2020 For A.Y.2013-14 As Lead Case.

Section 200ASection 234E

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA Nos.485 & 486/PUN/2020 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 M/s.Chem-Tech Laboratories The Deputy Commissioner Pvt. Ltd., Vs of Income Tax, CPC(TDS), S-22, Parvati Industrial Estate, Pune. PUne-Satara Road, Pune-411009. PAN: AAECC 3473 E Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri Arvind Desai– DR Date of hearing 22/06/2022 Date of pronouncement 23/06/2022 आदेश/ ORDER PER DR. DIPAK…

M/S. Elkay Spirits Private Limited, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

The appeal of the assessee is allowed

ITA 166/PUN/2020[2015-16 (27EQ-Q3) ]Status: DisposedITAT Pune16 Jun 2022

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

Section 1Section 154Section 200ASection 234E

…आयकरअपीलीयअिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.157/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q2 ITA No.158/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q3 ITA No.159/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q4 ITA No.160/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q1 ITA No.161/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q2 ITA No.162/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q3 ITA No.163/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q4 ITA No.164/PUN/2020 ; A.Y.2015-16; for 27EQ-Q1 ITA No.165/PUN/2020 ; A.Y.2015-16 ; for 27EQ-Q2 ITA No.166/P…

M/S. Elkay Spirits Private Limited, Pune vs. Ssistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

The appeal of the assessee is allowed

ITA 164/PUN/2020[2015-16 (27EQ-Q1) ]Status: DisposedITAT Pune16 Jun 2022

Bench: Shri S.S.Godara & And Dr. Dipak P. Ripote

Section 1Section 154Section 200ASection 234E

…आयकरअपीलीयअिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.157/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q2 ITA No.158/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q3 ITA No.159/PUN/2020 ; A.Y.2013-14 ; for 27EQ-Q4 ITA No.160/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q1 ITA No.161/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q2 ITA No.162/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q3 ITA No.163/PUN/2020 ; A.Y.2014-15 ; for 27EQ-Q4 ITA No.164/PUN/2020 ; A.Y.2015-16; for 27EQ-Q1 ITA No.165/PUN/2020 ; A.Y.2015-16 ; for 27EQ-Q2 ITA No.166/P…