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

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

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 200A was issued vide Order/Intimation dated 07/05/2014. Section 200A of the Act has been amended w.e.f. 1.6.2015 empowering the Assessing officer to levy late fees under section 234E

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

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 200A was issued vide Order/Intimation dated 07/05/2014. Section 200A of the Act has been amended w.e.f. 1.6.2015 empowering the Assessing officer to levy late fees under section 234E

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

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 200A was issued vide Order/Intimation dated 07/05/2014. Section 200A of the Act has been amended w.e.f. 1.6.2015 empowering the Assessing officer to levy late fees under section 234E

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

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 200A was issued vide Order/Intimation dated 07/05/2014. Section 200A of the Act has been amended w.e.f. 1.6.2015 empowering the Assessing officer to levy late fees under section 234E

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

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 200A was issued vide Order/Intimation dated 07/05/2014. Section 200A of the Act has been amended w.e.f. 1.6.2015 empowering the Assessing officer to levy late fees under section 234E

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

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 200A was issued vide Order/Intimation dated 07/05/2014. Section 200A of the Act has been amended w.e.f. 1.6.2015 empowering the Assessing officer to levy late fees under 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

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 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

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

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

TDS had no authority to charge the fees undere section 234E of the Act while issuing intimation under section 200A

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

TDS had no authority to charge the fees undere section 234E of the Act while issuing intimation under section 200A

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

TDS had no authority to charge the fees undere section 234E of the Act while issuing intimation under section 200A

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

TDS had no authority to charge the fees undere section 234E of the Act while issuing intimation under section 200A