Sree Ayyappa Educational Charitable Trust v. DCIT

301 CTR 150High Court2018#10756 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2021.

Judgments citing Sree Ayyappa Educational Charitable Trust v. DCIT

COMMANDANT,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-2, GUNTUR

In the result, appeals of the assessee are allowed

ITA 582/VIZ/2019[2015-16 and F.Y. 2014-2015]Status: DisposedITAT Visakhapatnam31 May 2021

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt.Suman Malik, DR
Section 200ASection 200A(1)(c)Section 234E

…holding that amendment to clause 1 of section 200A would be clarificatory amendment, and therefore the revenue is competent to collect the fee. Whereas, the Hon’ble Karnataka High Court in the case of Sree Ayyappa Educational Charitable Trust Vs. DCIT [2018)] 301 CTR 150 (Kar.)] and Fatheraj Singhvi & Ors. held that unless it is expressly provided or impliedly demonstrated, any provision of statute is to be read as having prospective effect and not retrospective effect, and accordingly decided the issue in favour of the assessee and there is no decision on this issue by the Hon’ble Jurisdictional High Court. 4 I…

COMMANDANT ,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-2, GUNTUR

In the result, appeals of the assessee are allowed

ITA 581/VIZ/2019[2014-15 and F.Y. 2013-2014]Status: DisposedITAT Visakhapatnam31 May 2021

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt.Suman Malik, DR
Section 200ASection 200A(1)(c)Section 234E

…holding that amendment to clause 1 of section 200A would be clarificatory amendment, and therefore the revenue is competent to collect the fee. Whereas, the Hon’ble Karnataka High Court in the case of Sree Ayyappa Educational Charitable Trust Vs. DCIT [2018)] 301 CTR 150 (Kar.)] and Fatheraj Singhvi & Ors. held that unless it is expressly provided or impliedly demonstrated, any provision of statute is to be read as having prospective effect and not retrospective effect, and accordingly decided the issue in favour of the assessee and there is no decision on this issue by the Hon’ble Jurisdictional High Court. 4 I…

COMMANDANT,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-2, GUNTUR

In the result, appeals of the assessee are allowed

ITA 580/VIZ/2019[2015-16 and F.Y. 2014-2015]Status: DisposedITAT Visakhapatnam31 May 2021

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt.Suman Malik, DR
Section 200ASection 200A(1)(c)Section 234E

…holding that amendment to clause 1 of section 200A would be clarificatory amendment, and therefore the revenue is competent to collect the fee. Whereas, the Hon’ble Karnataka High Court in the case of Sree Ayyappa Educational Charitable Trust Vs. DCIT [2018)] 301 CTR 150 (Kar.)] and Fatheraj Singhvi & Ors. held that unless it is expressly provided or impliedly demonstrated, any provision of statute is to be read as having prospective effect and not retrospective effect, and accordingly decided the issue in favour of the assessee and there is no decision on this issue by the Hon’ble Jurisdictional High Court. 4 I…

COMMANDANT ,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (A)-2, GUNTUR

In the result, appeals of the assessee are allowed

ITA 579/VIZ/2019[2015-16 and F.Y. 2014-2015]Status: DisposedITAT Visakhapatnam31 May 2021

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt.Suman Malik, DR
Section 200ASection 200A(1)(c)Section 234E

…holding that amendment to clause 1 of section 200A would be clarificatory amendment, and therefore the revenue is competent to collect the fee. Whereas, the Hon’ble Karnataka High Court in the case of Sree Ayyappa Educational Charitable Trust Vs. DCIT [2018)] 301 CTR 150 (Kar.)] and Fatheraj Singhvi & Ors. held that unless it is expressly provided or impliedly demonstrated, any provision of statute is to be read as having prospective effect and not retrospective effect, and accordingly decided the issue in favour of the assessee and there is no decision on this issue by the Hon’ble Jurisdictional High Court. 4 I…

COMMANDANT,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (A)-2, GUNTUR

In the result, appeals of the assessee are allowed

ITA 578/VIZ/2019[2015-16 and F.Y. 2014-2015]Status: DisposedITAT Visakhapatnam31 May 2021

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt.Suman Malik, DR
Section 200ASection 200A(1)(c)Section 234E

…holding that amendment to clause 1 of section 200A would be clarificatory amendment, and therefore the revenue is competent to collect the fee. Whereas, the Hon’ble Karnataka High Court in the case of Sree Ayyappa Educational Charitable Trust Vs. DCIT [2018)] 301 CTR 150 (Kar.)] and Fatheraj Singhvi & Ors. held that unless it is expressly provided or impliedly demonstrated, any provision of statute is to be read as having prospective effect and not retrospective effect, and accordingly decided the issue in favour of the assessee and there is no decision on this issue by the Hon’ble Jurisdictional High Court. 4 I…

MANORAMA ENTERPRISES,,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS, WARD-1, , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 385/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam03 Jul 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.385/Viz/2018 (ननधधारण वर्ा/Assessment Year : 2013-14) M/S Manorama Enterprises Vs. Income Tax Officer D.No.31-32-41 Tds, Ward-1 Near Leelamahal Theatre Visakhapatnam Visakhapatnam [Pan : Aadfm5585H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri R.L.N.Somayajulu, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 21.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 03.07.2019 आदेश /O R D E R

For Appellant: Shri R.L.N.Somayajulu, ARFor Respondent: Shri D.V.Subba Rao, DR
Section 200ASection 200A(1)(c)Section 201Section 234E

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.385/VIZ/2018 (ननधधारण वर्ा/Assessment Year : 2013-14) M/s Manorama Enterprises Vs. Income Tax Officer D.No.31-32-41 TDS, Ward-1 Near Leelamahal Theatre Visakhapatnam Visakhapatnam [PAN : AADFM5585H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri R.L.N.Somayajulu, AR प्रत…

PAVANI DEVI,,GUNTUR vs. THE CIT(A)-2,, GUNTUR

In the result, the appeal filed by the assessee is allowed

ITA 312/VIZ/2016[2015-2016]Status: DisposedITAT Visakhapatnam01 Feb 2018AY 2015-2016

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blesmt. Pavani Devi, Vs. Acit, Cpc (Tds), M/S. N. Koteswara & Co., Cas, Ghaziabad. D.No. 23-6-17/2, Patnam Bazar, Guntur. Pan No. Afmpd 2253 F (Appellant) (Respondent) Assessee By : Shri G.V.N. Hari – Advocate. Department By : Mrs. Suman Malik – Sr.Dr Date Of Hearing : 20/12/2018. Date Of Pronouncement : 01/01/2019. O R D E R Per V. Durga Rao

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Mrs. Suman Malik – Sr.DR
Section 200ASection 200A(1)(c)Section 234E

…sion of the Hon'ble Karnataka High Court is most favourable to the assessee, required to be adopted. 9. The Hon'ble Karnataka High Court has considered the same issue in the case of Sree Ayyappa Educational Charitable Trust vs. (Smt. Pavani Devi) DCIT [(2018) 301 CTR 150 (Kar.)] by considering the judgment of the same High Court in the case of Fatheraj Singhvi & Ors. (supra) and held that “when the amendment made under section 200A of the Act, which has come into effect on 01/06/2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under section 234E coul…

THE ASSISTANT DIRECTOR(AH) VETERINARY HOSPITAL,,JAGGAMPETA vs. THE INCOME TAX OFFICER, TDS, WARD-1,, RAJAHMUNDRY

In the result, the appeal filed by the assessee is allowed

ITA 519/VIZ/2018[2015-18]Status: DisposedITAT Visakhapatnam01 Feb 2018AY 2015-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blethe Asst. Director (Ah) Vs. Ito (Tds), Ward-1, Veterinary Hospital, D.No. 7-63, Rajahmundry. Gokavaram Road, Jaggampeta, East Godavari District. Pan No. Vpnao 1812 G (Appellant) (Respondent)

For Appellant: Shri C. Subrahmanyam– FCAFor Respondent: Shri D.V. Subba Rao – Sr.DR
Section 200ASection 200A(1)(c)Section 234E

…rved that the decision of the Hon'ble Karnataka High Court is most favourable to the assessee, required to be adopted. 10. The Hon'ble Karnataka High Court has considered the same issue in the case of Sree Ayyappa Educational Charitable Trust vs. DCIT [(2018) 301 CTR 150 (Kar.)] by considering the judgment of the same High Court in the case of Fatheraj Singhvi & Ors. (supra) and held that “when the amendment made under section 200A of the Act, which has come into effect on 01/06/2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under section 234E coul…

AVNC HIGH SCHOOL,,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CELL, TDS,, GHAZIABAD

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

ITA 460/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam01 Feb 2018AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Mrs. Suman Malik – Sr.DR
Section 200ASection 200A(1)(c)Section 234E

…erved that the decision of the Hon'ble Karnataka High Court is most favourable to the assessee, required to be adopted. 9. The Hon'ble Karnataka High Court has considered the same issue in the case of Sree Ayyappa Educational Charitable Trust vs. DCIT [(2018) 301 CTR 150 (Kar.)] by considering the judgment of the same High Court in the case of Fatheraj Singhvi & Ors. (supra) and held that “when the amendment made under section 200A of the Act, which has come into effect on 01/06/2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under section 234E coul…

AVNC HIGH SCHOOL, ,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CELL, TDS,, GHAZIABAD

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

ITA 459/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam01 Feb 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Mrs. Suman Malik – Sr.DR
Section 200ASection 200A(1)(c)Section 234E

…erved that the decision of the Hon'ble Karnataka High Court is most favourable to the assessee, required to be adopted. 9. The Hon'ble Karnataka High Court has considered the same issue in the case of Sree Ayyappa Educational Charitable Trust vs. DCIT [(2018) 301 CTR 150 (Kar.)] by considering the judgment of the same High Court in the case of Fatheraj Singhvi & Ors. (supra) and held that “when the amendment made under section 200A of the Act, which has come into effect on 01/06/2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under section 234E coul…