M/S SANT SHRI MAHESH MUNI JI BOREWALE EDUCATIONAL WELFARE ,MOGA vs. COMM. OF INCOME TAX ( EXAMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year - 2016-17

sections, to come out with deliverance from the fallen condition. f) To receive donations, funds and grants in cash or in kind from government Punjab education Board, charitable trusts, general Public for running/development of school(s) or college(s) h) The society shall have power to receive, hold and possess any property including securities or any kind and to construct

SANT SOLDIER ENGINEERS AND CONTRCTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX .CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

Bench: Shri Mahavir Prasad & Shri Manish Borad

section 200(A) effective from 1st June, 2015 enabling the Assessing Officer to levy fee u/s 234E. 7. Per contra, Ld. Departmental Representative vehemently argued and supporting the order and for condonation of delay before the Ld. CIT(A). 8. We have heard the rival contention and persued the record placed before us and carefully gone through the decision referred

SANT SOLIDER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

Bench: Shri Mahavir Prasad & Shri Manish Borad

section 200(A) effective from 1st June, 2015 enabling the Assessing Officer to levy fee u/s 234E. 7. Per contra, Ld. Departmental Representative vehemently argued and supporting the order and for condonation of delay before the Ld. CIT(A). 8. We have heard the rival contention and persued the record placed before us and carefully gone through the decision referred

SANT SOLIDER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

Bench: Shri Mahavir Prasad & Shri Manish Borad

section 200(A) effective from 1st June, 2015 enabling the Assessing Officer to levy fee u/s 234E. 7. Per contra, Ld. Departmental Representative vehemently argued and supporting the order and for condonation of delay before the Ld. CIT(A). 8. We have heard the rival contention and persued the record placed before us and carefully gone through the decision referred

SANT SOLDIER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX-CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee through in ITA Nos

Bench: Shri Mahavir Prasad & Shri Manish Borad

section 200(A) effective from 1st June, 2015 enabling the Assessing Officer to levy fee u/s 234E. 7. Per contra, Ld. Departmental Representative vehemently argued and supporting the order and for condonation of delay before the Ld. CIT(A). 8. We have heard the rival contention and persued the record placed before us and carefully gone through the decision referred

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

12,500/- which is below the quantum of TDS. The violation of section 40(a)(ia) will not be accepted

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

TDS under the provisions of section 194(I) of the Act. 7.2 The Ld. DR in support of his contention referred to the decision of Hon’ble Apex Court in the case of CIT vs. M/s Shambhu investment private limited 263 ITR 143 (SC) and submitted that the primary object of the assessee while explaining the property

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

TDS under the provisions of section 194(I) of the Act. 7.2 The Ld. DR in support of his contention referred to the decision of Hon’ble Apex Court in the case of CIT vs. M/s Shambhu investment private limited 263 ITR 143 (SC) and submitted that the primary object of the assessee while explaining the property

INCOME-TAX OFFICER, BATHINDA vs. SH. MOHAN LAL, BATHINDA

Bench: Sh. T. S. Kapoor & Sh. N. K. Choudhryi.T.A. No. 170/(Asr)/2015 Assessment Year: 2011-12 Pan: Aajpl8560B Income Tax Officer, Vs. Sh. Mohan Lal Prop. Ward-1(2), Bathinda. M/S Ramji Dass Bko, Vill. Bhagiwander, Tehsil Talwandi Sabo, Distt. Bathinda. (Appellant) (Respondent)

TDS as per the provisions of section 194C of the Act, which attracted the mischief of the provisions of section 40(a)(ia) of the Act. The appellant contests this disallowance on the ground that these represented labour charges for job work of “bharai” and “nikasi” which were disbursed through the appellant’s employee jamadars, Sri Bikkar

SPARROW SECURITY SERVICES ,JAMMU vs. INCOME TAX OFFICER WARD 1(1), JAMMU

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

TDS), Circle- 2(1), [2020] 113 taxmann.com 448 (Bangalore - Trib.) Section 201 of the Income-tax Act, 1961 - Deduction of tax at source - Consequence of failure to deduct or pay (Interest under section 201(1A)) - Assessment years 2009-10 to 2012-13 - Assessee-company remitted tax in Online Tax Accounting System(OLTAS) on 7th day of next month which

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH ,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALNDHAR

12. Coming to the instant case, undisputedly, assessee filed its TDS return (Form 26Q) for second quarter of financial year 2012-13 prior to 1.6.2015 and the same was processed and intimation under section

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

12. Coming to the instant case, undisputedly, assessee filed its TDS return (Form 26Q) for second quarter of financial year 2012-13 prior to 1.6.2015 and the same was processed and intimation under section

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

12. Coming to the instant case, undisputedly, assessee filed its TDS return (Form 26Q) for second quarter of financial year 2012-13 prior to 1.6.2015 and the same was processed and intimation under section

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

12. Coming to the instant case, undisputedly, assessee filed its TDS return (Form 26Q) for second quarter of financial year 2012-13 prior to 1.6.2015 and the same was processed and intimation under section

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

12. Coming to the instant case, undisputedly, assessee filed its TDS return (Form 26Q) for second quarter of financial year 2012-13 prior to 1.6.2015 and the same was processed and intimation under section

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH ,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

12. Coming to the instant case, undisputedly, assessee filed its TDS return (Form 26Q) for second quarter of financial year 2012-13 prior to 1.6.2015 and the same was processed and intimation under section

MEASAGE TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(2), FEROZEPUR

In the result the ground no

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 194C of the Act as considered by Division Bench of this Court in the case of CIT (TDS) v. United Rice Land Ltd.[2010] 322 ITR 594 1. A further finding of fact is that the freight payment is Rs. 1,72,723 and none of the individual payment exceeded Rs. 20,000. It was also not disputed that

MEASAGE.TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(4), FARIDKOT

In the result the ground no

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 194C of the Act as considered by Division Bench of this Court in the case of CIT (TDS) v. United Rice Land Ltd.[2010] 322 ITR 594 1. A further finding of fact is that the freight payment is Rs. 1,72,723 and none of the individual payment exceeded Rs. 20,000. It was also not disputed that