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 367,154 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

Innovative Pre- Press & Print Private Limited, Delhi vs. ACIT, CPC, TDS, Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 8619/DEL/2019[2013-14 (Q-2)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

C.G. Mantra Digital Media Pvt. Ltd., Delhi vs. ACIT-CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7482/DEL/2019[2015-16, 26Q,Q-2]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

C.G. Mantra Digital Media Pvt. Ltd., Delhi vs. ACIT-CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7481/DEL/2019[2015-16,26Q,Q-1]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

C.G. Mantra Digital Media Pvt. Ltd., Delhi vs. ACIT-CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7480/DEL/2019[2014-15, 26Q, Q-4]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

C.G. Mantra Digital Media Pvt. Ltd., Delhi vs. ACIT-CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7479/DEL/2019[2014-15,26Q,Q-3]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

C.G. Mantra Digital Media Pvt. Ltd., Delhi vs. ACIT-CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7478/DEL/2019[2014-15,26Q,Q-2]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

C.G. Mantra Digital Media Pvt. Ltd., Delhi vs. ACIT-CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7477/DEL/2019[2014-15,26Q,Q-1]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

C.G. Mantra Digital Media Pvt. Ltd., Delhi vs. ACIT-CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7476/DEL/2019[2014-15,24Q,Q-3]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

C.G. Mantra Digital Media Pvt. Ltd., Delhi vs. ACIT-CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7475/DEL/2019[2014-15,24Q,Q-2]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

Cg Mantra Digital Media Pvt Ltd, New Delhi vs. ACIT - CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7474/DEL/2019[2014-15 (24Q, Q1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

Cg Mantra Digital Media Pvt Ltd, New Delhi vs. ACIT - CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7473/DEL/2019[2013-14 (26Q, Q4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

Cg Mantra Digital Media Pvt Ltd, New Delhi vs. ACIT - CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7472/DEL/2019[2013-14 (26Q, Q3)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

Cg Mantra Digital Media Pvt Ltd, New Delhi vs. ACIT - CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7471/DEL/2019[2013-14 (26Q, Q2)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

Cg Mantra Digital Media Pvt Ltd, New Delhi vs. ACIT - CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7470/DEL/2019[2013-14 (24Q, Q4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

Cg Mantra Digital Media Pvt Ltd, New Delhi vs. ACIT - CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7469/DEL/2019[2013-14 (24Q, Q3)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

Cg Mantra Digital Media Pvt Ltd, New Delhi vs. ACIT - CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7468/DEL/2019[2013-14 (24Q, Q2)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6760/DEL/2019[26Q/Quarter-2/2015-16]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6759/DEL/2019[26Q/Quarter-1/2015-16]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6758/DEL/2019[27Q/Quarter-3/2014-15]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6757/DEL/2019[27Q/Quarter-2/2014-15]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…