STATE BANK OF INDIA (SARIGAM BRANCH),,VALSAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, all these appeals are allowed

TDS returns by the assessees and it is for this delay that the Assessing Officer has levied fee under section 234E of the Act by way of intimation under section 200A. The matter was taken up in appeal and it was explained by the assessees that section 200A, as it stood at the relevant point of time, did not permit

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS

BLUE RIVER REALTY PVT. LTD.,AHMEDABAD vs. ACIT, CPC TDS, GHAZIABAD

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

TDS, Gaziabad, the Assessing Officer has levied fees u/s. 234E of the Act for delay in furnishing the submission of tax deduction at source and levied fees u/s. 234E of the Act to the amount of Rs. 89,065/- 4. Aggrieved assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) has dismissed the appeal

ORIGINS BUILD-TECH PVT. LTD.,AHMEDABAD vs. ACIT (CPC)-TDS,, GAZIABAD

In the result, appeal of the assessee is allowed

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E”. There is no dispute that what is impugned in appeal before us is the intimation under section 200A of the Act, as stated

SHRI MELDI MAA T.B. HOSPITAL TRUST,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all the eight appeals filed by the assessee are dismissed

section 200A of the Income Tax Act, 1961; in short “the Act”. 2. The assesee has raised following grounds of appeal:- I.T.A Nos. 2756 to 2763/Ahd/2016 A.Y. 2015-16 Page No 2 Meldi Maa T.B. Hospital Trust vs. ACIT “1. The order passed u/s. 200A of IT Act by the Assessing Officer and confirmed by the first appellate authority charging

VIPUL FORMS & GRAPHICS PVT.LTD.,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX,CPC,TDS,, GAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri S.S. Godara & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No.3091/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2014-15)

TDS Asst.Year – 2014-15 7. By way of Finance Act 2015, and with effect from 1st June 2015, there is an amendment in Section 200A and this amendment, as stated in the Finance Act 2015, is as follows: In section 200A of the Income-tax Act, in sub-section (1

BANK OF BARODA,ANAND vs. THE ACIT, CPC, TDS, GHAZIABAD

In the result, the appeal of the assessee is dismissed

section 200A(1)(c) of the Act was amended and it was only in consequence of such amendment in s. 200A(1)(c) that late filing fee could be levied u/s 234E of the Act. In I.T.A No. 1608/Ahd/2019 A.Y. 2013-14 Page No. 3 Bank of Baroda vs. ACIT, CPC, TDS

TRISHULAM CO. OP. HO. SOC. LTD,AHMEDABAD vs. ACIT (CPC)-TDS,, GHAZIABAD

In the result, appeals of the assessee are allowed

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E”. There is no dispute that what is impugned in appeal before us is the intimation under section 200A of the Act, as stated

TRISHULAM CO. OP. HO. SOC. LTD,AHMEDABAD vs. ACIT (CPC)-TDS,, GHAZIABAD

In the result, appeals of the assessee are allowed

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E”. There is no dispute that what is impugned in appeal before us is the intimation under section 200A of the Act, as stated