Rashmikant Kundalia v. Union of India

54 Taxmann.com 200High Court2015#75 most cited

What is Rashmikant Kundalia v. Union of India authority for?

Section 234E, levying late fees for delayed filing of TDS statements under section 200(3), is constitutionally valid and constitutes a compensatory fee, not a punitive penalty. Before treating any person as an assessee-in-default, an opportunity of being heard must be provided.

702

judgments rely on this decision, according to BharatTax’s citation analysis of 382,409 Indian tax judgments — from 2017 to 2026.

Also referred to as

Rashmikant Kundalia v. Union of India · Section 234E constitutional validity · late fee for TDS statement · section 200(3) · nature of fee not penalty · opportunity of being heard · assessee-in-default · section 200A · section 201(1) · delayed TDS return

Also reported as

229 Taxmann 596373 ITR 268

Sections most often in play

Section 234ESection 200ASection 220(2)Section 154Section 201(1)Section 206CBSection 200(3)Section 156

Issues it is cited on

section 200a(1)section 234esection 220(2)section 200asection 200section 200(3)section 20tax deducted at sourcesection 234section 23section 154condonation of delay

Judgments citing Rashmikant Kundalia v. Union of India

Block Development Officer, Akola vs. Income Tax Officer (TDS) Ward 1(2), Akola

Appeals are allowed

ITA 404/NAG/2017[2013-2014]Status: DisposedITAT Nagpur14 Oct 2022AY 2013-2014

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos.25 to 27/NAG/2018 Assessment Years : 2014-15, 2015-16 & 2016-17 Block Development Officer Vs. ITO (TDS) Ward- Panchayat Samiti, 1(2), Akola. Murtiazpur, Dist. Akola- 444107. PAN : NGPPO1057A Appellant Respondent Assessment Year : 2014-15 Anil Ladharam Hassija, Vs. ITO, TDS, Ward- Shivkripa Trading Co. 2(4), Bhandara. Chandni Choek, Gondia- 441601. PAN : NGPAO2847F Appellant Respondent ITA Nos.237 to 243/NAG/2019 Assessment Years : 2013-14, 2014…

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

The appeal is allowed

ITA 337/MUM/2022[2014-15]Status: DisposedITAT Mumbai14 Oct 2022AY 2014-15
For Appellant: Shri Ishaan PatkarFor Respondent: Shri Tejinder Pal Singh
Section 200ASection 234Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL "H" BENCH, MUMBAI SHRI M. BALAGANESH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 337/MUM/2022 (Assessment Year: 2014-15) & Krishna Pandurang Kobnak, 3-B, 3-B, Surya Darshan Tower, ESIS Hospital, Thane - 400604 [PAN: AABPK6026H] ……………. Appellant National Faceless Appeal Centre, Vs Ghaziabad, Delhi ……………. Respondent For the Appellant/Assessee : Shri Ishaan Patkar For the Respondent/Department : Shri Tejinder Pal Singh Date of conclusion of hearing : 18.07.2022 Date of pronouncement of order : 14.10.2022 O R D E R Per Bench: 1. These are three appeals by th…

Clarion Enterprises, Pune vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

In the result, the assessee‟s appeal is allowed

ITA 399/PUN/2021[2013-14]Status: DisposedITAT Pune19 Sept 2022AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita No.399/Pun/2021 निर्धारणवषा / Assessment Year : 2013-14 Clarion Enterprises Acit, Cpc-Tds, 201, Pratham Residency, Plot Vs Ghaziabad No.10, S No.87/A, Susgaon, Mauje Sus, Pune – 411021 Pan: Aahfc8168N Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 14/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals), Nfac, Dated 22.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For The Assessment Year 2013-14. The Assessee Has Raised The Following Grounds Of Appeal: 1 The Learned Cit(A)-Nfac Erred In Dismissing Appeal Of The Appellant. 2 The Learned Cit (A)-Nfac Erred In Dismissing Appeal Of The Appellant In Limine By Rejecting Appellant'S Request For Condonation Of Delay In Filing Appeal Before Cit (A).

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA No.399/PUN/2021 निर्धारणवषा / Assessment Year : 2013-14 Clarion Enterprises ACIT, CPC-TDS, 201, Pratham Residency, Plot Vs Ghaziabad No.10, S No.87/A, Susgaon, Mauje Sus, Pune – 411021 PAN: AAHFC8168N Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri Ramnath P Murkunde – DR Date of hearing 14/09/2022 Date of pronouncement 19/09/2022 आदेश/ ORDER PER BENCH: This appeal filed by the Assessee is directed aga…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 370/PUN/2021[2016-17 (26Q Qtr -1)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 368/PUN/2021[2015-16 (26Q Qtr -4)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 366/PUN/2021[2015-16 (26Q Qtr -2)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 364/PUN/2021[2015-16 (24Q Qtr -4)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 363/PUN/2021[2015-16 (24Q Qtr -3)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 361/PUN/2021[2014-15 (26Q Qtr -3)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 359/PUN/2021[2014-15 (26Q Qtr -1)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 358/PUN/2021[2014-15 (24Q Qtr -4)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 357/PUN/2021[2014-15 (24Q Qtr -3)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 356/PUN/2021[2014-15(24Q Qtr -2)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 355/PUN/2021[2014-15 (24Q Qtr-1)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 353/PUN/2021[2013-14 (26Q Qtr -3)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 369/PUN/2021[2015-16 (24Q Qtr -1)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 367/PUN/2021[2015-16 (26Q Qtr -2)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 365/PUN/2021[2015-16 (26Q Qtr -1)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 362/PUN/2021[2014-15 (26Q Qtr -4)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 360/PUN/2021[2014-15 (26Q Qtr -2)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…