Rajesh Kourani v. Union of India

Krishna Pandurang Kobnak, Thane vs. CIT Appeal, National Faceless Appeal Centre

The appeal is allowed

…ITAt 20844 - Udit Jain vs. Cit (2019) SCC OnLine ITAT 23001 6. Per contra, the Ld. Departmental Representative relied upon the order passed by the CIT(A) and the judgment of Hon‟ble Gujarat High Court in the case of Rajesh Kourani Vs. Union of India : [2017] 297 CTR 502 (Gujarat). 7. We have heard the rival submissions and perused the material on record. In the case of Medical Superintendent Rural Hospital Vs. DCIT, CPC (TDS), Ghaziabad [ITA No. 651 to 661 and 1018 to 1028 (Pun) of 2018, Pronounced on 25.10.2018] it was held by the Tribunal as under: “13. The Hon‟ble High Court of Karnataka in the case of Fathe…

Late Jayesh Thar, Mumbai vs. Income Tax Officer TDS, Ward Kalyan, Kalyan

In the result, the appeal stands allowed to the extent indicated in the order

…ent decision dated 12/12/2017 rendered in Writ Petition No. 618/2015 filed by Shree Ayappa Educational Charitable Trust. However, it was also pointed out that there was a conflicting decision by Hon’ble Gujarat High Court in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein it was held that Section 234E was a charging provision creating a charge for levy of fees for defaults in filing of TDS statements and the same could be levied even without a regulatory provision being found in Section 200A for computation of fees. In the above background, it was submitted that in case of conflicting judgement…

Late Jayesh Thar, Mumbai vs. Income Tax Officer TDS, Ward Kalyan, Kalyan

In the result, the appeal stands allowed to the extent indicated in the order

…ent decision dated 12/12/2017 rendered in Writ Petition No. 618/2015 filed by Shree Ayappa Educational Charitable Trust. However, it was also pointed out that there was a conflicting decision by Hon’ble Gujarat High Court in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein it was held that Section 234E was a charging provision creating a charge for levy of fees for defaults in filing of TDS statements and the same could be levied even without a regulatory provision being found in Section 200A for computation of fees. In the above background, it was submitted that in case of conflicting judgement…

Late Shri Jayesh Thar, Mumbai vs. Income Tax Officer TDS, Ward Kalyan, Kalyan

In the result, the appeal stands allowed to the extent indicated in the order

…ent decision dated 12/12/2017 rendered in Writ Petition No. 618/2015 filed by Shree Ayappa Educational Charitable Trust. However, it was also pointed out that there was a conflicting decision by Hon’ble Gujarat High Court in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein it was held that Section 234E was a charging provision creating a charge for levy of fees for defaults in filing of TDS statements and the same could be levied even without a regulatory provision being found in Section 200A for computation of fees. In the above background, it was submitted that in case of conflicting judgement…

Late Shri Jayeesh Thar, Mumbai vs. Income Tax Officer, TDS Ward Kalyan, Kalyan

In the result, the appeal stands allowed to the extent indicated in the order

…ent decision dated 12/12/2017 rendered in Writ Petition No. 618/2015 filed by Shree Ayappa Educational Charitable Trust. However, it was also pointed out that there was a conflicting decision by Hon’ble Gujarat High Court in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein it was held that Section 234E was a charging provision creating a charge for levy of fees for defaults in filing of TDS statements and the same could be levied even without a regulatory provision being found in Section 200A for computation of fees. In the above background, it was submitted that in case of conflicting judgement…

Luxury Lifestyle Trading India Pvt. Ltd, Mumbai vs. DCIT CPC.-Cell -TDS, Mumbai

…e of by the CIT(A). The Appellant has failed to explain the reason for such delay. As regards merits of the matter the Learned Departmental Representative relied upon the decision of Hon‟ble Gujarat High Court in the case of Rajesh Kourani Vs. Union of India: 297 CTR 502 [20.06.2017] wherein the issue has been decided in favour of the Revenue. 7. We have considered the rival submissions and perused the material on record. We note that on merits the issue in dispute in present appeals stands decided in favour of the Appellant. In the identical facts and circumstances, in the case of M/s National Laminate Corporat…