Raja Harpal Singh Inter College v. Principal CIT

386 ITR 327High Court2016#20813 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.

Judgments citing Raja Harpal Singh Inter College v. Principal CIT

RAMCHANDRA BHAGWANRAO DESHMUKH,NANDED vs. COMMISSIONER OF INCOME TAX, TDS, NASHIK, NASHIK

In the result, appeal of the assessee is dismissed

ITA 317/PUN/2023[2011-12]Status: DisposedITAT Pune26 Jun 2023AY 2011-12

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.317/Pun/2023 िनधा"रण वष" / Assessment Year :2011-12 Ramchandra Bhagwanrao The Commissioner Of Deshmukh, Vs Income Tax(Tds), 46, Bhagyanagar Road, Ashok Nashik. Nagar, Nanded – 431605. Pan: Acapd 3508 Q Assessee/ Appellant Respondent /Revenue Assessee By None Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 02/05/2023 Date Of Pronouncement 26/06/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal) National Faceless Appeal Centre[Ld.Cit(A)], Delhi Dated 21.02.2023 For A.Y.2011-12 Emanating From The Penalty Order Under Section 272A(2)(K) Of The Act, Dated 31.05.2013. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Delay In Submission Of Tds Return Was Not Deliberately But Due To Awareness Of Submission Of Tds Return Through Electronic System As This Electronic System Of Submission Is Complecated & Not Understandable. The Agency Authorize By Dit (System), Nsdl Was Ramchandra Bhagwanrao Deshmukh [A]

Section 200(3)Section 272A(2)(k)

…ufficient to explain the said substantial delay. In these facts and circumstances of the case, we confirm the penalty order. 4.1 We find support from the order of Hon’ble High Court of Allahabad in the case of Raja Harpal Singh Inter College Vs. PCIT, [2016] 386 ITR 327 (Allahabad), who have relied on the decision of Hon’ble Bombay High Court. The relevant paragraphs are reproduced here under : Quote, “15. The Bombay High Court in RashmikantKundalia (supra) also emphasised the necessity of filing e-TDS statement in time and 3 Ramchandra Bhagwanrao Deshmukh [A] observed: "13. It is not in dispute that as per the…

STAR QUENCHERS SPIRIT PVT. LTD,NASHIK vs. JOINT COMMISSIONER OF INCOME TAX (TDS), RANGE, NASHIK

In the result, appeal of the assessee is dismissed

ITA 251/PUN/2023[2011-12]Status: DisposedITAT Pune04 May 2023AY 2011-12

Bench: Shri S.S.Godara& Dr. Dipak P. Ripotestar Quenchers Spirit Pvt. Vs Jcit – Tds Range, Ltd., Flat No.1-1, Basant Nashik. Building, Spandan Nagar, Cidco, Aurangabad. Pan: Aancs 2939 J Appellant Respondent Assessee By : None Revenue By : Shri M.G. Jasnani, Dr Date Of Hearing : 01/05/2023 Date Of Pronouncement : /05/2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assesseeagainst The Orderof Commissioner Of Income Tax (Appeals) [Nfac], Delhi,Dated 30.01.2023U/S. 250 R.W.S. 254 Of The Act For A.Y.2011-12.The Assesseehas Raised The Following Grounds Of Appeal: 1. Cit(A) Has Erred In Not Deleting The Rs.1,09,304/- Penalty As Directed By Itat In Its Order Para 4,5,6. Appellant Prays To Delete Whole Of The Penalty Confirmed By Cit(A) Of Rs. 1,09,304/- 2. Without Prejudice To Ground No.1 Rs. 1,09,304/- Cit(A) Has Erred In Exceeding His Jurisdiction In Conforming Penalty Of Star Quenchers Spirit Pvt. Ltd.

For Appellant: NoneFor Respondent: Shri M.G. Jasnani, DR

Section 200(3)Section 250Section 272A(2)(k)

…had granted the opportunity to the assessee vide notice dated 18/03/2013, the Assessee had not filed any submission before the Joint Commissioner of Income Tax. 3.7 The Hon’ble Allahabad High Court in the case of Raja Harpal Singh Inter College vs PCIT [2016]386 ITR 327 (Allahabad) has held as under on identical facts: Quote, “12. Section 272A(2)(k) of the Act provides that if any person fails to deliver or cause to be delivered a copy of the statement within the time specified in section 200(3), then penalty of Rs.100 shall be paid for every day during which the failure continues provided that the amount of pe…

SELMA MEMOIRAL TRUST,THE NILGIRIS vs. JCIT, COIMBATORE

In the result, both the appeals filed by the assessee stand dismissed

ITA 2970/CHNY/2017[2008-09]Status: DisposedITAT Chennai11 Jun 2018AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.2969 & 2970/Chny/2017 "नधा"रण वष" / Assessment Years : 2009-10 & 2008-09

For Appellant: Smt. Nithya Sankaran, CAFor Respondent: Shri AR.V. Sreenivasan, JCIT

Section 200(3)Section 206C(3)Section 272A(2)(k)

…ts Organisation v. CIT (TDS), the Ld. D.R. submitted that on identical circumstances, the High Court found that the penalty was rightly imposed. A similar view was also taken by Allahabad High Court in Raja Harpal Singh Inter College v. Principal CIT (2016) 386 ITR 327. 4. We have considered the rival submissions on either side and perused the relevant material available on record. From the material available on record it appears that the assessee deducted tax from the rent paid to the landlord and salary paid to the Principal. The assessee also claims that the payments were made to the Government account. How…

SELMA MEMOIRAL TRUST,THE NILGIRIS vs. JCIT, COIMBATORE

In the result, both the appeals filed by the assessee stand dismissed

ITA 2969/CHNY/2017[2009-10]Status: PendingITAT Chennai11 Jun 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.2969 & 2970/Chny/2017 "नधा"रण वष" / Assessment Years : 2009-10 & 2008-09

For Appellant: Smt. Nithya Sankaran, CAFor Respondent: Shri AR.V. Sreenivasan, JCIT

Section 200(3)Section 206C(3)Section 272A(2)(k)