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

234E. Fee for default in furnishing statements.—(1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be liable

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

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

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

TDS amount to Rs.1,47,454/- is not under purview of Section 234E. So, the issue is remained un-adjudicated. Accordingly, the impugned order is upheld. The appeal of the assessee is dismissed. Ordered, accordingly. 10. In the result, the appeal of the assessee bearing ITA No. 189/Asr/2022 is dismissed. Order pronounced in the open court

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

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 prior to 01.06.2015 was illegal and hence it is liable to be deleted. The counsel contended that the assessee’s matter pertains to financial year 2012-13 much earlier levying of 3 Iqbal Memorial Trust v. ITO late fee was passed on 02.05.2015 by the AO in contravention to 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), Gaziabad I.T.A. No.90/Asr/2015 dated 9-Jun-2015 2. ITAT A Bench, Chennai in the case of Smt. G. Indhirani 3

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), Gaziabad I.T.A. No.90/Asr/2015 dated 9-Jun-2015 2. ITAT A Bench, Chennai in the case of Smt. G. Indhirani 3

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), Gaziabad I.T.A. No.90/Asr/2015 dated 9-Jun-2015 2. ITAT A Bench, Chennai in the case of Smt. G. Indhirani 3

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

3) Fee u/s 234E levied for delay in quarterly returns filed for financial 2014-15 in ITA Nos. 29 & 30/Asr/2021 deserves to be deleted as return were processed before the amendment brought in by the Finance Act in section 200(A) effective from 1st June, 2015 enabling the Assessing Officer to levy fee u/s 234E. 7. Per contra, Ld. Departmental

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

3) Fee u/s 234E levied for delay in quarterly returns filed for financial 2014-15 in ITA Nos. 29 & 30/Asr/2021 deserves to be deleted as return were processed before the amendment brought in by the Finance Act in section 200(A) effective from 1st June, 2015 enabling the Assessing Officer to levy fee u/s 234E. 7. Per contra, Ld. Departmental

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

3) Fee u/s 234E levied for delay in quarterly returns filed for financial 2014-15 in ITA Nos. 29 & 30/Asr/2021 deserves to be deleted as return were processed before the amendment brought in by the Finance Act in section 200(A) effective from 1st June, 2015 enabling the Assessing Officer to levy fee u/s 234E. 7. Per contra, Ld. Departmental

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

3) Fee u/s 234E levied for delay in quarterly returns filed for financial 2014-15 in ITA Nos. 29 & 30/Asr/2021 deserves to be deleted as return were processed before the amendment brought in by the Finance Act in section 200(A) effective from 1st June, 2015 enabling the Assessing Officer to levy fee u/s 234E. 7. Per contra, Ld. Departmental

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

TDS statement u/s 200A of the Act. 3. The ld. counsel of the assessee argued that there is no provision of levying the fees u/s 234E prior to 1st June, 2015. The issue of levy of fee u/s 234E has been settled in view of the plethora of decisions. The ld. AR has contended that the order u/s 154 should

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

TDS statement u/s 200A of the Act. 3. The ld. counsel of the assessee argued that there is no provision of levying the fees u/s 234E prior to 1st June, 2015. The issue of levy of fee u/s 234E has been settled in view of the plethora of decisions. The ld. AR has contended that the order u/s 154 should

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

TDS statement u/s 200A of the Act. 3. The ld. counsel of the assessee argued that there is no provision of levying the fees u/s 234E prior to 1st June, 2015. The issue of levy of fee u/s 234E has been settled in view of the plethora of decisions. The ld. AR has contended that the order u/s 154 should

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

TDS statement u/s 200A of the Act. 3. The ld. counsel of the assessee argued that there is no provision of levying the fees u/s 234E prior to 1st June, 2015. The issue of levy of fee u/s 234E has been settled in view of the plethora of decisions. The ld. AR has contended that the order u/s 154 should

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

TDS statement u/s 200A of the Act. 3. The ld. counsel of the assessee argued that there is no provision of levying the fees u/s 234E prior to 1st June, 2015. The issue of levy of fee u/s 234E has been settled in view of the plethora of decisions. The ld. AR has contended that the order u/s 154 should

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 of the act. Since the amendment was prospective, it was not applicable to the quarter ending on 31.03.2015. 8. Accordingly, the orders