Nav Maharashtra Vidyalaya v. Addl. CIT

74 Taxmann.com 240Income Tax Appellate Tribunal2016#7985 most cited

What is Nav Maharashtra Vidyalaya v. Addl. CIT authority for?

Penalty under section 272A(2)(k) for delayed filing of TDS statements can be waived if there is a reasonable cause, as the penalty provisions are subject to section 273B.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2024.

Also referred to as

Nav Maharashtra Vidyalaya v. Addl. CIT · section 272A(2)(k) · section 273B · penalty for delayed TDS statement · reasonable cause for delay · TDS return delay · Pune Tribunal

Issues it is cited on

section 272a(2)(k)section 198section 272a(2)section 272section 199section 273section 272asection 192section 200(3)section 273bsection 200tax deducted at source

Judgments citing Nav Maharashtra Vidyalaya v. Addl. CIT

Finance & Accounts Officer, Dios, Lucknow. vs. Joint Commissioner of Income Tax(TDS), Lucknow

ITA 106/LKW/2023[2008-09]Status: DisposedITAT Lucknow25 Jun 2024AY 2008-09

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 198Section 199Section 250Section 272A(2)(k)

…quirements of section 273B of the Act. We find the similar view has been taken by various co-ordinate bench across the country and quote few of them viz; ‘Punjab National Bank Vs ACIT [2011, 140 TTJ 0622 (Lkw)], ‘Nav Maharashtra Vidyalaya Vs Addl. CIT’ [2016, 74 Taxmann.com 240 (Pune)], ‘Argus Golden Trades India Ltd. Vs. JCIT’ [2017, 50 CCH 0071 (Jpr)] and ‘Haryana Distillery Ltd. Vs JCIT [ITA No. 1642/Del/2015] 11. Respectfully following the aforesaid judicial pronouncements which are in conformity with the facts and circumstances in the present case before us and maintaining the same parity of reasoning, we s…

Finance & Accounts Officer, Dios, Lucknow. vs. Joint Commissioner of Income Tax(TDS), Lucknow

ITA 105/LKW/2023[2009-10]Status: DisposedITAT Lucknow25 Jun 2024AY 2009-10

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 198Section 199Section 250Section 272A(2)(k)

…quirements of section 273B of the Act. We find the similar view has been taken by various co-ordinate bench across the country and quote few of them viz; ‘Punjab National Bank Vs ACIT [2011, 140 TTJ 0622 (Lkw)], ‘Nav Maharashtra Vidyalaya Vs Addl. CIT’ [2016, 74 Taxmann.com 240 (Pune)], ‘Argus Golden Trades India Ltd. Vs. JCIT’ [2017, 50 CCH 0071 (Jpr)] and ‘Haryana Distillery Ltd. Vs JCIT [ITA No. 1642/Del/2015] 11. Respectfully following the aforesaid judicial pronouncements which are in conformity with the facts and circumstances in the present case before us and maintaining the same parity of reasoning, we s…

Finance & Accounts Officer, Dios, Lucknow. vs. Joint Commissioner of Income Tax(TDS), Lucknow

ITA 104/LKW/2023[2010-11]Status: DisposedITAT Lucknow25 Jun 2024AY 2010-11

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 198Section 199Section 250Section 272A(2)(k)

…quirements of section 273B of the Act. We find the similar view has been taken by various co-ordinate bench across the country and quote few of them viz; ‘Punjab National Bank Vs ACIT [2011, 140 TTJ 0622 (Lkw)], ‘Nav Maharashtra Vidyalaya Vs Addl. CIT’ [2016, 74 Taxmann.com 240 (Pune)], ‘Argus Golden Trades India Ltd. Vs. JCIT’ [2017, 50 CCH 0071 (Jpr)] and ‘Haryana Distillery Ltd. Vs JCIT [ITA No. 1642/Del/2015] 11. Respectfully following the aforesaid judicial pronouncements which are in conformity with the facts and circumstances in the present case before us and maintaining the same parity of reasoning, we s…

Finance & Accounts Officer, Dios, Lucknow. vs. Joint Commissioner of Income Tax(TDS), Lucknow.

ITA 103/LKW/2023[2011-12]Status: DisposedITAT Lucknow25 Jun 2024AY 2011-12

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 198Section 199Section 250Section 272A(2)(k)

…quirements of section 273B of the Act. We find the similar view has been taken by various co-ordinate bench across the country and quote few of them viz; ‘Punjab National Bank Vs ACIT [2011, 140 TTJ 0622 (Lkw)], ‘Nav Maharashtra Vidyalaya Vs Addl. CIT’ [2016, 74 Taxmann.com 240 (Pune)], ‘Argus Golden Trades India Ltd. Vs. JCIT’ [2017, 50 CCH 0071 (Jpr)] and ‘Haryana Distillery Ltd. Vs JCIT [ITA No. 1642/Del/2015] 11. Respectfully following the aforesaid judicial pronouncements which are in conformity with the facts and circumstances in the present case before us and maintaining the same parity of reasoning, we s…

Finance & Accounts Officer, Dios, Lucknow. vs. Joint Commissioner of Income Tax(TDS), Lucknow

ITA 102/LKW/2023[2012-13]Status: DisposedITAT Lucknow25 Jun 2024AY 2012-13

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 198Section 199Section 250Section 272A(2)(k)

…quirements of section 273B of the Act. We find the similar view has been taken by various co-ordinate bench across the country and quote few of them viz; ‘Punjab National Bank Vs ACIT [2011, 140 TTJ 0622 (Lkw)], ‘Nav Maharashtra Vidyalaya Vs Addl. CIT’ [2016, 74 Taxmann.com 240 (Pune)], ‘Argus Golden Trades India Ltd. Vs. JCIT’ [2017, 50 CCH 0071 (Jpr)] and ‘Haryana Distillery Ltd. Vs JCIT [ITA No. 1642/Del/2015] 11. Respectfully following the aforesaid judicial pronouncements which are in conformity with the facts and circumstances in the present case before us and maintaining the same parity of reasoning, we s…

Telangana State Medical Services Infrastructure Development Corporation, Hyderabad vs. Addl. CIT, TDS, Range-3, Vijayawada

In the result, all three appeals under consideration are allowed in above terms

ITA 1530/HYD/2016[2011-12]Status: DisposedITAT Hyderabad06 Sept 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 133ASection 200(3)Section 272ASection 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1528, 1529 & 1530/H/2016 Assessment Years:2009-10, 2010-11 & 2011-12 Telangana State Medical Vs. Addl. Commissioner of Services Infrastructure Income-tax, TDS, Development Corporation, Range – 3, Vijayawada. Hyderabad. PAN – AADAT 9639G (Appellant) (Respondent) Assessee by: None Revenue by: Shri Rohit Mujumdar Date of hearing: 31/08/2021 Date of pronouncement: /09/2021 O R D E R PER L.P. SAHU, A.M.: These thre…

Telangana State Medical Services Infrastructure Development Corporation, Hyderabad vs. Addl. CIT, TDS, Range-3, Vijayawada

In the result, all three appeals under consideration are allowed in above terms

ITA 1529/HYD/2016[2010-11]Status: DisposedITAT Hyderabad06 Sept 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 133ASection 200(3)Section 272ASection 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1528, 1529 & 1530/H/2016 Assessment Years:2009-10, 2010-11 & 2011-12 Telangana State Medical Vs. Addl. Commissioner of Services Infrastructure Income-tax, TDS, Development Corporation, Range – 3, Vijayawada. Hyderabad. PAN – AADAT 9639G (Appellant) (Respondent) Assessee by: None Revenue by: Shri Rohit Mujumdar Date of hearing: 31/08/2021 Date of pronouncement: /09/2021 O R D E R PER L.P. SAHU, A.M.: These thre…

Telangana State Medical Services Infrastructure Development Corporation, Hyderabad vs. Addl. CIT, TDS, Range-3, Vijayawada

In the result, all three appeals under consideration are allowed in above terms

ITA 1528/HYD/2016[2009-10]Status: DisposedITAT Hyderabad06 Sept 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 133ASection 200(3)Section 272ASection 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 1528, 1529 & 1530/H/2016 Assessment Years:2009-10, 2010-11 & 2011-12 Telangana State Medical Vs. Addl. Commissioner of Services Infrastructure Income-tax, TDS, Development Corporation, Range – 3, Vijayawada. Hyderabad. PAN – AADAT 9639G (Appellant) (Respondent) Assessee by: None Revenue by: Shri Rohit Mujumdar Date of hearing: 31/08/2021 Date of pronouncement: /09/2021 O R D E R PER L.P. SAHU, A.M.: These thre…

Maharashtra Jeevan Pradhikaran, Parbhani vs. Joint Commissioner of Income-Tax, (TDS) Range -Nashik, Nashik

In the result, appeal of the assessee is allowed

ITA 2410/PUN/2017[2011-12]Status: DisposedITAT Pune17 May 2021AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 2410/Pun/2017 धनधाारण वषा / Assessment Year : 2011-12 Maharashtra Jeevan Pradhikaran Works Division, Parbhani-431 401 Tan : Nskm04669A .......अपीलाथी / Appellant बनाम / V/S.

For Appellant: Shri Pramod ShingteFor Respondent: Shri S.P Walimbe
Section 200(3)Section 272A(2)(K)Section 272A(2)(k)

…deducted at source was deposited in time but only filing of statement of quarterly deduction of income tax at source was delayed beyond prescribed time. The Pune Bench of the Tribunal in the case of Nav Maharashtra Vidyalaya Vs. Addl. CIT, reported in (2016) 74 Taxmann.com 240 ( Pune Tribunal), wherein the issue of levying penalty u/s. 272A(2)(k) of the Act has been elaborately dealt with and the issue of reasonable cause that has been also discussed in detail. This case was further referred in deciding the same issue by the Mumbai Bench of the Tribunal in the case of The Board of Control for Cricket In India Vs…

M/S Ideb Projects Private Limited, Bangalore vs. JCIT, Bangalore

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

ITA 43/BANG/2016[2010-11]Status: DisposedITAT Bangalore10 Sept 2020AY 2010-11

Bench: Shri George George K. & Shri B.R. Baskaranita No.43&44/Bang/2016 Assessment Year: 2010-11 & 2012-13

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Sundar Rajan, D.R
Section 200(3)Section 272A(2)(k)

…2A(2)(k) of the Act only for the delay in payment of tax by the assessee. The order of Ld. CIT(A) is modified accordingly. 8. Similar view was held by the Pune Bench of the ITAT in the case of Nava Maharashtra Vidhyalaya Vs. Addl. CIT Pune reported in (2016) 74 Taxmann.com 240 (Pune Trib.) The relevant finding of the Tribunal reads as follows: “Para 28 ………………In this bunch of appeals, there are cases where the assessee has defaulted in not ITA No.43 & 44/Bang/2016 M/s. IDEB Projects Pvt. Ltd., Bangalore Page 5 of 6 depositing tax deducted at source in time. In such cases, the returns were delayed because of defa…

M/S Ideb Projects Private Limited, Bangalore vs. JCIT, Bangalore

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

ITA 44/BANG/2016[2012-13]Status: DisposedITAT Bangalore10 Sept 2020AY 2012-13

Bench: Shri George George K. & Shri B.R. Baskaranita No.43&44/Bang/2016 Assessment Year: 2010-11 & 2012-13

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Sundar Rajan, D.R
Section 200(3)Section 272A(2)(k)

…2A(2)(k) of the Act only for the delay in payment of tax by the assessee. The order of Ld. CIT(A) is modified accordingly. 8. Similar view was held by the Pune Bench of the ITAT in the case of Nava Maharashtra Vidhyalaya Vs. Addl. CIT Pune reported in (2016) 74 Taxmann.com 240 (Pune Trib.) The relevant finding of the Tribunal reads as follows: “Para 28 ………………In this bunch of appeals, there are cases where the assessee has defaulted in not ITA No.43 & 44/Bang/2016 M/s. IDEB Projects Pvt. Ltd., Bangalore Page 5 of 6 depositing tax deducted at source in time. In such cases, the returns were delayed because of defa…

M/S Jas Telecom Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax Range-16, Bangalore

In the result, appeals filed by assessee stands allowed partly

ITA 3251/BANG/2018[2011-12]Status: DisposedITAT Bangalore27 Jul 2020AY 2011-12

Bench: Shri. B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Manjeet Singh, Addl.CIT
Section 200Section 200(3)Section 271BSection 272A(2)(k)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.3251 & 3252/Bang/2018 Assessment Years : 2010-11 & 2011-12 M/s JAS Telecom Pvt. Ltd., The Addl. Commissioner No.26-H, Veersandra Industrial of Income-tax, Estate Area, Range-16, Hosur Road, Electronic City, Bangalore. Vs. Bangalore. PAN – AABCJ 1569 K APPELLANT RESPONDENT Appellant by : Shri Ravishankar, Advocate Respondent by : Shri Manjeet Singh, Addl.CIT Date of Hearing : 18-06-2020 Date of Pronouncement : 27-07-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER…

The Board of Control for Cricket in India, Mumbai vs. ACIT (TDS) 2, Mumbai

In the result , the appeal of the assessee in ITA no

ITA 1999/MUM/2017[2011-12]Status: DisposedITAT Mumbai05 Oct 2018AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1999/Mum/2017 (नििाारण वर्ा / Assessment Year : 2011-12) बिाम/ The Board Of Control For Acit (Tds) 2 Cricket In India, R.No. 701, 7 Th Floor, Wankhede Stadium, Smt. K.G. Mittal V. “D” Road, Churchgate, Ayurvedic Hospital Mumbai 400020 Bldg., Charni Road, Mumbai-400002 स्थायी ऱेखा सं./ Pan: Aaatb0186A (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Nitesh Joshi Shri. Anil Sathe Revenue By : Shri. D.G Pansari , Dr सुनवाई की तारीख /Date Of Hearing : 05.09.2018 घोषणा की तारीख /Date Of Pronouncement : 05.10.2018 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 1999/Mum/2017, Is Directed Against Appellate Order Date 10.01.2017 Passed By Learned Commissioner Of Income Tax (Appeals)-60, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2011-12, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Penalty Order Dated 16.12.2011 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 272A(2)(K) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2011-12. I.T.A. No.1999/Mum/2017

For Appellant: Shri. Nitesh JoshiFor Respondent: Shri. D.G Pansari , DR
Section 200(3)Section 206Section 272Section 272A(2)Section 272A(2)(k)Section 273B

…-payers leading to delays. The assessee relied upon the tribunal decision in the case of Argus Golden Trades India Ltd. v. JCIT reported in (2017) 50 CCH 0071(Jaipur-Tribunal) , decision in the case of Nav Maharashtra Vidyalaya v. Addl. CIT reported in (2016) 74 Taxmann.com 240 (Pune-Tribunal). 6. The Ld. DR on the other hand relied upon the decision of the authorities below and submitted that there is a delay in filing of quarterly TDS returns in form no. 24Q beyond time prescribed by statute and penalty was rightly levied by authorities below u/s. 272A(2)(k) of the 1961 Act. 7. We have considered rival contenti…

M/S. Parvar Enterprises, Pune vs. Addl. CIT, TDS, Pune

In the result, the appeal of the assessee is allowed

ITA 1098/PUN/2016[2011-12]Status: DisposedITAT Pune20 Jun 2018AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri R.G. NaharFor Respondent: Shri Achal Sharma
Section 200(3)Section 272A(2)Section 272A(2)(K)Section 272A(2)(k)Section 273B

…oaded belatedly. He therefore submitted that there was a reasonable cause for delay in filing the return and the same be condoned. He also relied on the decision of Pune Tribunal in the case of Nav Maharashtra Vidyalaya Vs. Addl.CIT (TDS) reported in (2016) 74 Taxmann.com 240. He therefore submitted that the penalty be deleted. Ld.D.R. on the other hand, supported the order of lower authorities. 4. We have heard the rival submissions and perused the material on record. The issue in the present case is with respect to levy of penalty u/s 272A(2)(k) / 274 r.w.s. 200(3) of the Act. Before us, it is assessee’s s…