Vidya Vardhani Education & Research Foundation v. Dy. CIT

88 Taxmann.com 894Reported decision2017#1791 most cited

What is Vidya Vardhani Education & Research Foundation v. Dy. CIT authority for?

Adjustments made by the Assessing Officer under section 200A of the Income Tax Act are restricted to the scope provided therein. Amendments to section 200A of the Act effective from June 1, 2015, have prospective effect and do not apply to assessment years prior to that date.

64

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

Vidya Vardhani Education & Research Foundation v. Dy. CIT · section 200A · adjustment scope · prospective amendment · TDS processing

Sections most often in play

Section 154Section 200ASection 234ESection 250Section 271H(3)Section 272A(2)

Issues it is cited on

section 271h(3)section 272a(2)section 271hsection 272a(2)(k)section 271(1)(a)section 226section 206asection 134section 203section 285section 272section 94

Judgments citing Vidya Vardhani Education & Research Foundation v. Dy. CIT

VISHWAKARMA FOUNDERS (INDIA) PRIVATE LIMITED,KOLHAPUR vs. INCOME TAX OFFICER (TDS), TDS WARD, KOLHAPUR

In the result, appeal of the assessee is allowed

ITA 1425/PUN/2025[2014-2015]Status: DisposedITAT Pune10 Jul 2025AY 2014-2015

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं./Ita No.1425/Pun/2025 िनधा"रण वष" / Assessment Year: 2014-15 Vishwakarma Founders (India) V The Income Tax Private Limited, S. Officer(Tds), F15, Midc, Shiroli, Kolhapur Kolhapur. – 416122. Maharashtra. Pan: Aaccv2246A Appellant/ Assessee Respondent / Revenue Assessee By Shri Vaibhav R. Chaugule – Ar Revenue By Shri Akhilesh Srivastva –Addl.Cit(Dr) Date Of Hearing 09/07/2025 Date Of Pronouncement 10/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Assessee Has Filed An Appeal Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax (Appeal)-3, Kolkata Passed Under Section 250 Of The Income Tax Act, 1961 Dated 30.03.2025 For A.Y.2014-15, Emanating From The Order U/S.200A Of The Act, Dated 11.11.2016 & 21.11.2016. Ita No.1425/Pun/2025 For A.Y.2014-15 [A]

Section 154Section 200ASection 200A(1)Section 234ESection 250

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1425/PUN/2025 िनधा"रण वष" / Assessment Year: 2014-15 Vishwakarma Founders (India) V The Income Tax Private Limited, s. Officer(TDS), F15, MIDC, Shiroli, Kolhapur Kolhapur. – 416122. Maharashtra. PAN: AACCV2246A Appellant/ Assessee Respondent / Revenue Assessee by Shri Vaibhav R. Chaugule – AR Revenue by Shri Akhilesh Srivastva –Addl.CIT(DR) Date of hearing 09/07/2025 Date of pronouncement 10/07/2025 आदेश/ ORDER…

VISHWAKARMA FOUNDERS (INDIA) PRIVATE LIMITED,KOLHAPUR vs. INCOME TAX OFFICER (TDS), KOLHAPUR TDS WARD

In the result, appeal of the assessee is allowed

ITA 1405/PUN/2025[2013-14]Status: DisposedITAT Pune10 Jul 2025AY 2013-14

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं./Ita No.1405/Pun/2025 िनधा"रण वष" / Assessment Year: 2013-14 Vishwakarma Founders (India) V The Income Tax Private Limited, S. Officer(Tds), F15, Midc, Shiroli, Kolhapur Kolhapur. – 416122. Maharashtra. Pan: Aaccv2246A Appellant/ Assessee Respondent / Revenue Assessee By Shri Vaibhav R. Chaugule – Ar Revenue By Smt. Saumya Pandey Jain – Addl.Cit(Dr) Date Of Hearing 08/07/2025 Date Of Pronouncement 10/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: The Assessee Has Filed An Appeal Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax (Appeal)-3, Kolkata Passed Under Section 250 Of The Income Tax Act, 1961 Dated 30.03.2025 For A.Y.2013-14, Emanating From The Order U/S.200A Of The Act.

Section 154Section 200ASection 200A(1)Section 234ESection 250

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1405/PUN/2025 िनधा"रण वष" / Assessment Year: 2013-14 Vishwakarma Founders (India) V The Income Tax Private Limited, s. Officer(TDS), F15, MIDC, Shiroli, Kolhapur Kolhapur. – 416122. Maharashtra. PAN: AACCV2246A Appellant/ Assessee Respondent / Revenue Assessee by Shri Vaibhav R. Chaugule – AR Revenue by Smt. Saumya Pandey Jain – Addl.CIT(DR) Date of hearing 08/07/2025 Date of pronouncement 10/07/2025 आदेश/ ORDER…

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

ITA 1168/PUN/2024[2014-15]Status: DisposedITAT Pune20 Sept 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

Section 154Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

VIRAJ ESTATES PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

ITA 1167/PUN/2024[2014-15]Status: DisposedITAT Pune20 Sept 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

Section 154Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

ITA 1166/PUN/2024[2014-15]Status: DisposedITAT Pune20 Sept 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

Section 154Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

ITA 1165/PUN/2024[2014-15]Status: DisposedITAT Pune20 Sept 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

Section 154Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

ITA 1164/PUN/2024[2014-15]Status: DisposedITAT Pune20 Sept 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

Section 154Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

ITA 1163/PUN/2024[2014-15]Status: DisposedITAT Pune20 Sept 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

Section 154Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

ITA 1162/PUN/2024[2014-15]Status: DisposedITAT Pune20 Sept 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

Section 154Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

VIRAJ ESTATE PVT LTD,NASHIK vs. DCIT, CPC, TDS, GHAZIABAD

In the result, appeal in ITA No

ITA 1161/PUN/2024[2014-15]Status: DisposedITAT Pune20 Sept 2024AY 2014-15

Bench: Satbeer Singh Godara & Dr.Dipak P. Ripote

Section 154Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SATBEER SINGH GODARA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No(s) Assessee Revenue A.Y. 1161/PUN/2024 1162/PUN/2024 1163/PUN/2024 Viraj Estates Pvt. Ltd., DCIT, CPC, 2014-15- 4th Floor, Abhyankar 1164/PUN/2024 TDS, Q4-Form Towers, M.G.Road, 1165/PUN/2024 Ghaziabad. 24Q Nashik – 422001. 1166/PUN/2024 PAN: AAACM4414F 1167/PUN/2024 1168/PUN/2024 Assessee by Shri Vaibhav J. Rathi – AR Revenue by Shri Arvind Desai – Addl.CIT(DR) Date of hearing 19/09/2024 Date of pronouncement 20/09/20…

PRATAP PUNDLIKRAO PAWAR,BEED vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL- TDS, BANGALURU

In the result, appeals of the assessee are allowed

ITA 265/PUN/2023[2014-15]Status: DisposedITAT Pune02 May 2023AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

For Appellant: Shri Shubham N. Rathi, CAFor Respondent: Shri M.G. Jasnani, DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE ‘B’ BENCHES :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER & DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.263 to 265/PUN/2023 (A.Y. 2015-16, 2013-14 & 2014-15) Pratap Pundlikrao Pawar, Vs DCIT, CPC - TDS. Plot No.18, Shri Datta Sneh Nagar Society, Sambhaji raje Chowk, Morewadi, Ambajogai, Dist. - Beed PAN: AKNPP 8966 F Appellant Respondent Assessee by : Shri Shubham N. Rathi, CA Revenue by : Shri M.G. Jasnani, DR Date of hearing : 01/05/2023 Date of pronouncement : 02/05/2023 O R D E R PER DR. DIPAK P. RIPOTE, AM: These three appeals filed by the same Assessee Shri Pra…

PRATAP PUNDLIKRAO PAWAR,BEED vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL- TDS, BANGALURU

In the result, appeals of the assessee are allowed

ITA 264/PUN/2023[2013-14]Status: DisposedITAT Pune02 May 2023AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

For Appellant: Shri Shubham N. Rathi, CAFor Respondent: Shri M.G. Jasnani, DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE ‘B’ BENCHES :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER & DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.263 to 265/PUN/2023 (A.Y. 2015-16, 2013-14 & 2014-15) Pratap Pundlikrao Pawar, Vs DCIT, CPC - TDS. Plot No.18, Shri Datta Sneh Nagar Society, Sambhaji raje Chowk, Morewadi, Ambajogai, Dist. - Beed PAN: AKNPP 8966 F Appellant Respondent Assessee by : Shri Shubham N. Rathi, CA Revenue by : Shri M.G. Jasnani, DR Date of hearing : 01/05/2023 Date of pronouncement : 02/05/2023 O R D E R PER DR. DIPAK P. RIPOTE, AM: These three appeals filed by the same Assessee Shri Pra…

PRATAP PUNDLIKRAO PAWAR,BEED vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL- TDS, BANGALURU

In the result, appeals of the assessee are allowed

ITA 263/PUN/2023[2015-16]Status: DisposedITAT Pune02 May 2023AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote

For Appellant: Shri Shubham N. Rathi, CAFor Respondent: Shri M.G. Jasnani, DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE ‘B’ BENCHES :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER & DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA Nos.263 to 265/PUN/2023 (A.Y. 2015-16, 2013-14 & 2014-15) Pratap Pundlikrao Pawar, Vs DCIT, CPC - TDS. Plot No.18, Shri Datta Sneh Nagar Society, Sambhaji raje Chowk, Morewadi, Ambajogai, Dist. - Beed PAN: AKNPP 8966 F Appellant Respondent Assessee by : Shri Shubham N. Rathi, CA Revenue by : Shri M.G. Jasnani, DR Date of hearing : 01/05/2023 Date of pronouncement : 02/05/2023 O R D E R PER DR. DIPAK P. RIPOTE, AM: These three appeals filed by the same Assessee Shri Pra…

HE DISTRICT MARKETING OFFICER, CHHATTISGARH,RAIPUR vs. THE INCOME TAX OFFICER, TDS, RAIPUR (CG)

In the result, the appeal of assessee is partly allowed

ITA 291/BIL/2016[2013-14]Status: DisposedITAT Raipur19 Dec 2022AY 2013-14

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.291/Rpr/2016 िनधा"रणवष" / Assessment Year : 2013-14 District Marketing Officer, The Ito (Tds), Chhattisgarh State Co-Operative Vs Raipur (Cg). Marketing Federation Limited, Near Hotel Atithi, Near Railway Station, Jagdalpur (Cg). Tan: Jbpc0191B Appellant/Assessee Respondent / Revenue Applicant By Shri Nikhilesh Beghani Respondent By Shri G.N. Singh Date Of Hearing 03/11/2022 Date Of Pronouncement 19/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-I, Raipur, Dated 01.03.2016For Assessment Year 2013-14Emanating From The Order Of Ito (Tds) U/S 201(1) & 201(1A) Of The Income-Tax Act, 1961 (Hereinafter Also Called As ‘The Act’)Dated 18.03.2014. The Assessee Has Raised The Following Ground Of Appeal: “Ground No.I That The Ex-Parte Appellate Order Passed By The Learned Commissioner Of Income Tax (Appeals) ("The Ld.Cit(A)") Is Highly Unjustified, Bad In Law, Without Providing Reasonable Opportunity Of Being Heard & Not In Accordance With The Provisions Of Law. It Is

Section 133ASection 194Section 201Section 201(1)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.291/RPR/2016 िनधा"रणवष" / Assessment Year : 2013-14 District Marketing Officer, The ITO (TDS), Chhattisgarh State Co-operative Vs Raipur (CG). Marketing Federation Limited, Near Hotel Atithi, Near Railway Station, Jagdalpur (CG). TAN: JBPC0191B Appellant/Assessee Respondent / Revenue Applicant by Shri Nikhilesh Beghani Respondent by Shri G.N. Singh Date of hearing 03/11/2022 Date of pronouncement 19/12/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an…

TOUCHSTONE SERVICES P. LTD.,RAJNANDGAON vs. INCOME TAX OFFICER (TDS), DURG

The appeal of the assessee is allowed

ITA 69/RPR/2021[2014-15]Status: DisposedITAT Raipur12 Dec 2022AY 2014-15

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.68 & 69/Rpr/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Touchstone Services P. Ltd., V The Income Tax C/O.Uday Raj Parakh, S Officer(Tds), Bhilai, “Mangaldeep”, G.E.Road, Ground Floor, Aayakar Rajnandgaon (C.G.) – 491441 Bhawan, New Civic Centre, Pan: Aacct 6932 F Bhilai, Dist. Durg(C.G) – 490006. Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri G.N.Singh – Sr.Dr Date Of Hearing 22/11/2022 Date Of Pronouncement 12/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Are Two Appeals Filed By The Assessee I.E. Touchstone Services Pvt. Ltd., For The A.Y.2013-14 & 2014-15 Against The Two Separate Orders Of Ld.Cit(A)[Nfac] Dated 05.08.2021. Both These Appeals Were Clubbed, Heard Together & Disposed Of By A Common Order. For The Sake Of Convenience We Take The Appeal No.68/Rpr/2021 For A.Y.2013-14 Treated As Lead Case. The Assessee For A.Y.2013-14 Has Raised Following Grounds Of Appeal: “1) On The Facts & In The Circumstances Of The Case, Cit(A) Erred In Upholding Demand Raised In Respect Of Levying Fee U/S 234E In Intimation U/S 200A For Default In Furnishing Tds Statements So Far As Period Prior To 01.06.2015 By Ignoring Binding Decisions Of Hon’Ble Jurisdictional It At, Raipur Bench In Cases Of "Chhattisgarh Gramin Bank & Others Vs. Ito (Tds) Dt. 23.06.2016 Reported In (2016) 29 Itj 310" And

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

…आयकर अपीलीय अिधकरण "ायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH :: RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.68 & 69/RPR/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Touchstone Services P. Ltd., V The Income Tax C/o.Uday Raj Parakh, s Officer(TDS), Bhilai, “Mangaldeep”, G.E.Road, Ground Floor, Aayakar Rajnandgaon (C.G.) – 491441 Bhawan, New Civic Centre, PAN: AACCT 6932 F Bhilai, Dist. Durg(C.G) – 490006. Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri G.N.Singh – Sr.DR Date of hearing…

TOUCHSTONE SERVICES P. LTD.,RAJNANDGAON vs. INCOME TAX OFFICER (TDS), BHILAI

The appeal of the assessee is allowed

ITA 68/RPR/2021[2013-14]Status: DisposedITAT Raipur12 Dec 2022AY 2013-14

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.68 & 69/Rpr/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Touchstone Services P. Ltd., V The Income Tax C/O.Uday Raj Parakh, S Officer(Tds), Bhilai, “Mangaldeep”, G.E.Road, Ground Floor, Aayakar Rajnandgaon (C.G.) – 491441 Bhawan, New Civic Centre, Pan: Aacct 6932 F Bhilai, Dist. Durg(C.G) – 490006. Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri G.N.Singh – Sr.Dr Date Of Hearing 22/11/2022 Date Of Pronouncement 12/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Are Two Appeals Filed By The Assessee I.E. Touchstone Services Pvt. Ltd., For The A.Y.2013-14 & 2014-15 Against The Two Separate Orders Of Ld.Cit(A)[Nfac] Dated 05.08.2021. Both These Appeals Were Clubbed, Heard Together & Disposed Of By A Common Order. For The Sake Of Convenience We Take The Appeal No.68/Rpr/2021 For A.Y.2013-14 Treated As Lead Case. The Assessee For A.Y.2013-14 Has Raised Following Grounds Of Appeal: “1) On The Facts & In The Circumstances Of The Case, Cit(A) Erred In Upholding Demand Raised In Respect Of Levying Fee U/S 234E In Intimation U/S 200A For Default In Furnishing Tds Statements So Far As Period Prior To 01.06.2015 By Ignoring Binding Decisions Of Hon’Ble Jurisdictional It At, Raipur Bench In Cases Of "Chhattisgarh Gramin Bank & Others Vs. Ito (Tds) Dt. 23.06.2016 Reported In (2016) 29 Itj 310" And

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

…आयकर अपीलीय अिधकरण "ायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH :: RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.68 & 69/RPR/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Touchstone Services P. Ltd., V The Income Tax C/o.Uday Raj Parakh, s Officer(TDS), Bhilai, “Mangaldeep”, G.E.Road, Ground Floor, Aayakar Rajnandgaon (C.G.) – 491441 Bhawan, New Civic Centre, PAN: AACCT 6932 F Bhilai, Dist. Durg(C.G) – 490006. Appellant/ Assessee Respondent /Revenue Assessee by None Revenue by Shri G.N.Singh – Sr.DR Date of hearing…

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

ITA 1479/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITA RAJAGOPAL, JUDICIAL MEMBER ITA No. 1476/Mum/2022 to 1479/Mum/2022 (Assessment Year :2013-14) Shri Vivek J Thar, Legal Heir Vs. Income Tax Officer TDS and Son of Late Shri Jayesh Ward, Kalyan Thar 602, A-Wing, Kaledonia Building, Sahar Road Near Railway Station Andheri (W) Mumbai- 400 069 PAN/GIR No.ABYPT2148R (Appellant) .. (Respondent) Assessee by Shri Ankur Shah Revenue by Shri Ratnakar Shelke Date of Hearing 07/09/2022 Date of Pronouncement 19/09/2022 आदेश / O R D E R PER M. BALAGANESH (A.M):…

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

ITA 1478/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITA RAJAGOPAL, JUDICIAL MEMBER ITA No. 1476/Mum/2022 to 1479/Mum/2022 (Assessment Year :2013-14) Shri Vivek J Thar, Legal Heir Vs. Income Tax Officer TDS and Son of Late Shri Jayesh Ward, Kalyan Thar 602, A-Wing, Kaledonia Building, Sahar Road Near Railway Station Andheri (W) Mumbai- 400 069 PAN/GIR No.ABYPT2148R (Appellant) .. (Respondent) Assessee by Shri Ankur Shah Revenue by Shri Ratnakar Shelke Date of Hearing 07/09/2022 Date of Pronouncement 19/09/2022 आदेश / O R D E R PER M. BALAGANESH (A.M):…

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

ITA 1477/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITA RAJAGOPAL, JUDICIAL MEMBER ITA No. 1476/Mum/2022 to 1479/Mum/2022 (Assessment Year :2013-14) Shri Vivek J Thar, Legal Heir Vs. Income Tax Officer TDS and Son of Late Shri Jayesh Ward, Kalyan Thar 602, A-Wing, Kaledonia Building, Sahar Road Near Railway Station Andheri (W) Mumbai- 400 069 PAN/GIR No.ABYPT2148R (Appellant) .. (Respondent) Assessee by Shri Ankur Shah Revenue by Shri Ratnakar Shelke Date of Hearing 07/09/2022 Date of Pronouncement 19/09/2022 आदेश / O R D E R PER M. BALAGANESH (A.M):…

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

ITA 1476/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITA RAJAGOPAL, JUDICIAL MEMBER ITA No. 1476/Mum/2022 to 1479/Mum/2022 (Assessment Year :2013-14) Shri Vivek J Thar, Legal Heir Vs. Income Tax Officer TDS and Son of Late Shri Jayesh Ward, Kalyan Thar 602, A-Wing, Kaledonia Building, Sahar Road Near Railway Station Andheri (W) Mumbai- 400 069 PAN/GIR No.ABYPT2148R (Appellant) .. (Respondent) Assessee by Shri Ankur Shah Revenue by Shri Ratnakar Shelke Date of Hearing 07/09/2022 Date of Pronouncement 19/09/2022 आदेश / O R D E R PER M. BALAGANESH (A.M):…

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