KASHMIR DISTILLERIES PRIVATE LIMITED,JAMMU vs. CPC TDS, GHAZIBAD

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

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

TDS returns imposed late fee under section 234E amounting to Rs.163,309/- and rupees 15,200/- respectively- 3. In the written

KASHMIR DISTILLERIES PRIVATE LIMITED,JAMMU vs. CPC TDS, GHAZIBAD

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

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

TDS returns imposed late fee under section 234E amounting to " 163,309/- and rupees 15,200/- respectively- 3. In the written

SURJIT MEMORIAL EDUCATIONAL SOCIETY ,FEROZEPUR vs. INCOME TAX OFFICER ( EXEMPTIONS ) WARD, AMRITSAR

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

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

TDS is liable to pay by way of fee a sum of Rs. 200/- per day during which the failure continues. Section 234E

SURJIT MEMORIAL EDUCATIONAL SOCIETY,FEROZEPUR vs. INCOME TAX OFFICER ( EXEMPTIONS ) WARD, AMRITSAR

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

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

TDS is liable to pay by way of fee a sum of Rs. 200/- per day during which the failure continues. Section 234E

M/S. IQBAL MEMORIAL TRUST ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR

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

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

TDS “8. 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

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFFICER ( TDS) , SRINAGAR

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

section 234E. In support, the appellant has relied on following judicial pronouncements- 1. ITAT, Amritsar in the case of Sibia Healthcare Private Limited v DCIT (TDS

GULMARG DEVLOPMENT AUTHORITY,BARAMULA vs. INCOME TAX OFFICER ( TDS), SRINAGAR

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

section 234E. In support, the appellant has relied on following judicial pronouncements- 1. ITAT, Amritsar in the case of Sibia Healthcare Private Limited v DCIT (TDS

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFICER ( TDS), SRINAGAR

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

section 234E. In support, the appellant has relied on following judicial pronouncements- 1. ITAT, Amritsar in the case of Sibia Healthcare Private Limited v DCIT (TDS

B D S TECHNOLOGIES,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

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

234E of the Act prior to amendment to section 200A(l)(c) of the Act vide Finance Act, 2015 w.e.f. 01.06.2015, while processing the TDS

B D S TECHNOLOGIES,AMRITSAR vs. INCME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

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

234E of the Act prior to amendment to section 200A(l)(c) of the Act vide Finance Act, 2015 w.e.f. 01.06.2015, while processing the TDS

B D S TECHOLOGIES,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

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

234E of the Act prior to amendment to section 200A(l)(c) of the Act vide Finance Act, 2015 w.e.f. 01.06.2015, while processing the TDS

B D S TECHNOLOGIES ,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

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

234E of the Act prior to amendment to section 200A(l)(c) of the Act vide Finance Act, 2015 w.e.f. 01.06.2015, while processing the TDS

B D S TECHNOLOGIES,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

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

234E of the Act prior to amendment to section 200A(l)(c) of the Act vide Finance Act, 2015 w.e.f. 01.06.2015, while processing the TDS

KC SOCIAL WELFARE TRUST (REGD),NAWANSHAHR vs. INCOME TAX OFFICER . TDS., JALANDHAR

In the result, the appeal is allowed

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

TDS statement and issuance of statement under section 200 A, an adjustment could be made in respect of the fee, if any shall be computed in accordance with the provisions of section 234E

RAJOURI DEVELOPMENT AUTHORITY ,RAJOURI vs. INCOME TAX OFFICER ( TDS), JAMMU

In the result, the appeal of the assessee is dismissed

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

section 234E of the Income Tax Act, 1961. The appellant filed rectification application u/s 154 requesting to delete late filing fee levied u/s 234E. The AO rejected this request of the appellant by passing order dated.18.03.2020. It is observed that the appellant filed TDS

RAJOURI DEVELOPMENT AUTHORITY ,RAJOURI vs. INCOME TAX OFFICER ( TDS), JAMMU

In the result, the appeal of the assessee is dismissed

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

section 234E of the Income Tax Act, 1961. The appellant filed rectification application u/s 154 requesting to delete late filing fee levied u/s 234E. The AO rejected this request of the appellant by passing order dated.18.03.2020. It is observed that the appellant filed TDS

DHILLON AND SIMRAN LIVER FIBRO SCAN CENTRE,AMRITSAR vs. INCOME TAX OFFICER ( TDS)-1, AMRITSAR

In the result, the appeal of the assessee is allowed for statistical

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

Section 234E of the Act. Under the current circumstances, in the present case, it will be appropriate to delete the said levy of fee. Appeal of the assessee is thus allowed. Sir, the facts of the above case are similar to the case before your good self. In the case before your good self, TDS