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58 results for “TDS”+ Section 12clear

Sorted by relevance

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Key Topics

Section 234E36TDS36Addition to Income35Penalty27Section 200A(1)24Section 200A24Section 143(3)21Section 26320Section 15419Section 153A

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 219/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

12. 2020 Date of pronouncement: 02.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These twelve appeals by the assessee are directed against twelve orders passed by Commissioner of Income Tax (Appeals), Allahabad all dated 16.02.2018 arising from intimations issued by the Assessing Officer while processing the quarterly TDS statement/TDS return u/s 200A

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

Showing 1–20 of 58 · Page 1 of 3

16
Section 271(1)(c)16
Charitable Trust12

In the result, the Appeal No

ITA 225/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

12. 2020 Date of pronouncement: 02.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These twelve appeals by the assessee are directed against twelve orders passed by Commissioner of Income Tax (Appeals), Allahabad all dated 16.02.2018 arising from intimations issued by the Assessing Officer while processing the quarterly TDS statement/TDS return u/s 200A

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX,CPC (TDS) , ALLAHABAD

In the result, the Appeal No

ITA 218/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

12. 2020 Date of pronouncement: 02.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These twelve appeals by the assessee are directed against twelve orders passed by Commissioner of Income Tax (Appeals), Allahabad all dated 16.02.2018 arising from intimations issued by the Assessing Officer while processing the quarterly TDS statement/TDS return u/s 200A

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 228/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

12. 2020 Date of pronouncement: 02.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These twelve appeals by the assessee are directed against twelve orders passed by Commissioner of Income Tax (Appeals), Allahabad all dated 16.02.2018 arising from intimations issued by the Assessing Officer while processing the quarterly TDS statement/TDS return u/s 200A

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 221/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

12. 2020 Date of pronouncement: 02.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These twelve appeals by the assessee are directed against twelve orders passed by Commissioner of Income Tax (Appeals), Allahabad all dated 16.02.2018 arising from intimations issued by the Assessing Officer while processing the quarterly TDS statement/TDS return u/s 200A

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 217/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

12. 2020 Date of pronouncement: 02.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These twelve appeals by the assessee are directed against twelve orders passed by Commissioner of Income Tax (Appeals), Allahabad all dated 16.02.2018 arising from intimations issued by the Assessing Officer while processing the quarterly TDS statement/TDS return u/s 200A

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 222/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

12. 2020 Date of pronouncement: 02.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These twelve appeals by the assessee are directed against twelve orders passed by Commissioner of Income Tax (Appeals), Allahabad all dated 16.02.2018 arising from intimations issued by the Assessing Officer while processing the quarterly TDS statement/TDS return u/s 200A

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 223/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

12. 2020 Date of pronouncement: 02.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These twelve appeals by the assessee are directed against twelve orders passed by Commissioner of Income Tax (Appeals), Allahabad all dated 16.02.2018 arising from intimations issued by the Assessing Officer while processing the quarterly TDS statement/TDS return u/s 200A

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 224/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

12. 2020 Date of pronouncement: 02.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These twelve appeals by the assessee are directed against twelve orders passed by Commissioner of Income Tax (Appeals), Allahabad all dated 16.02.2018 arising from intimations issued by the Assessing Officer while processing the quarterly TDS statement/TDS return u/s 200A

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 227/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

12. 2020 Date of pronouncement: 02.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These twelve appeals by the assessee are directed against twelve orders passed by Commissioner of Income Tax (Appeals), Allahabad all dated 16.02.2018 arising from intimations issued by the Assessing Officer while processing the quarterly TDS statement/TDS return u/s 200A

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 226/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

12. 2020 Date of pronouncement: 02.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These twelve appeals by the assessee are directed against twelve orders passed by Commissioner of Income Tax (Appeals), Allahabad all dated 16.02.2018 arising from intimations issued by the Assessing Officer while processing the quarterly TDS statement/TDS return u/s 200A

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 220/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

12. 2020 Date of pronouncement: 02.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These twelve appeals by the assessee are directed against twelve orders passed by Commissioner of Income Tax (Appeals), Allahabad all dated 16.02.2018 arising from intimations issued by the Assessing Officer while processing the quarterly TDS statement/TDS return u/s 200A

M/S RITHWIK RK JOINT VENTURE vs. PR. CIT, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

ITA 99/ALLD/2017[2012-2013]Status: DisposedITAT Allahabad26 Jul 2022AY 2012-2013

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

12. Furnish copy of 24Q and 26Q. Also furnish copies of Farm 16 and 16A TDS. Also state the headwise payments and amount of TDS where TDS has been deducted from payments made. 13. Please give a brief description of all the charitable activities carried out by your trust/society during the period under consideration. 9. From this questionnaire

M/S. RITHWIK RK JOINT VENTURE,HYDERABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

ITA 107/ALLD/2016[2011-12]Status: DisposedITAT Allahabad26 Jul 2022AY 2011-12

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

12. Furnish copy of 24Q and 26Q. Also furnish copies of Farm 16 and 16A TDS. Also state the headwise payments and amount of TDS where TDS has been deducted from payments made. 13. Please give a brief description of all the charitable activities carried out by your trust/society during the period under consideration. 9. From this questionnaire

SAVLA AGENCIES,ALLAHABAD vs. JCIT, RANGE-I, , ALLAHABAD

In the result, the appeal of the assessee is partly allowed

ITA 28/ALLD/2022[2011-12]Status: DisposedITAT Allahabad06 Jan 2023AY 2011-12

Bench: Shri.Vijay Pal Raoassessment Year: 2011-12 Savla Agencies, V. Joint Commissioner Of Income Tax, 26, M.G. Marg, Civil Lines, Range-I, Allahabad Allahabad-211001 Pan-Aawfs0816J (Appellant) (Respondent) Appellant By: Mr. Tanmay Sadh, Adv Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 05.01.2023 Date Of Pronouncement: 06.01.2023 O R D E R

For Appellant: Mr. Tanmay Sadh, AdvFor Respondent: Mr. A.K. Singh, Sr. DR
Section 40

section 40(b)(iv) of the Income Tax Act. It further provides that such interests shall be calculated and credited to the account of the each partner at the close of the accounting year which means that the interest will be credited only at the end of the accounting year / financial year and does not mean that the interest will

KESARWANI MARKETING(P) LTD.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 373/ALLD/2013[2010-11]Status: DisposedITAT Allahabad01 Feb 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

Section 40(a)(ia) , as no TDS was deducted by the assessee on these payments. It was submitted that the distributors have also not deducted any TDS while making payments for marketing done of the assessee’s products. Our attention was drawn to relevant para’s of the assessment order as well appellate order passed

M/S KESARWANI MARKETING (P) LTD.,ALLAHABAD vs. JT.CIT (OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 154/ALLD/2013[2009-10]Status: DisposedITAT Allahabad01 Feb 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

Section 40(a)(ia) , as no TDS was deducted by the assessee on these payments. It was submitted that the distributors have also not deducted any TDS while making payments for marketing done of the assessee’s products. Our attention was drawn to relevant para’s of the assessment order as well appellate order passed

ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 330/ALLD/2017[2014-15]Status: DisposedITAT Allahabad26 Mar 2021AY 2014-15

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

sections of the UPPSC. The then TDS AO, in his orders u/s 201(1)/201(1A) for A.Y. 2013-14 & 2014-15 dated 01.02.2016 considered the figures of the expenditure, under different heads in question , on the basis of the information furnished in the treasury , Allahabad . During the course of proceedings , the deductor had never raised any question as regards

SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 10/ALLD/2018[2013-14]Status: DisposedITAT Allahabad26 Mar 2021AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

sections of the UPPSC. The then TDS AO, in his orders u/s 201(1)/201(1A) for A.Y. 2013-14 & 2014-15 dated 01.02.2016 considered the figures of the expenditure, under different heads in question , on the basis of the information furnished in the treasury , Allahabad . During the course of proceedings , the deductor had never raised any question as regards

SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 11/ALLD/2018[2014-15]Status: DisposedITAT Allahabad26 Mar 2021AY 2014-15

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

sections of the UPPSC. The then TDS AO, in his orders u/s 201(1)/201(1A) for A.Y. 2013-14 & 2014-15 dated 01.02.2016 considered the figures of the expenditure, under different heads in question , on the basis of the information furnished in the treasury , Allahabad . During the course of proceedings , the deductor had never raised any question as regards