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

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

condone 4 I.T.A. Nos. 107 to 109/Asr/2023 Gulmarg Development Authority v. ITO(TDS) the delay in filing the appeal and admit the captioned five appeals for hearing on merits. 3. At the outset, on identical facts in ITA No. 107, 108 and 109/Asr/2023, the Ld. Counsel for the appellant submitted that the appellant assessee is a development authority established under

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

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

condone 4 I.T.A. Nos. 107 to 109/Asr/2023 Gulmarg Development Authority v. ITO(TDS) the delay in filing the appeal and admit the captioned five appeals for hearing on merits. 3. At the outset, on identical facts in ITA No. 107, 108 and 109/Asr/2023, the Ld. Counsel for the appellant submitted that the appellant assessee is a development authority established under

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

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

condone 4 I.T.A. Nos. 107 to 109/Asr/2023 Gulmarg Development Authority v. ITO(TDS) the delay in filing the appeal and admit the captioned five appeals for hearing on merits. 3. At the outset, on identical facts in ITA No. 107, 108 and 109/Asr/2023, the Ld. Counsel for the appellant submitted that the appellant assessee is a development authority established under

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

condonation of delay in filing ought to have considered that on merits order passed by CPC (TDS) are illegal having being passed beyond the time limit stipulated in proviso to 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

condonation of delay in filing ought to have considered that on merits order passed by CPC (TDS) are illegal having being passed beyond the time limit stipulated in proviso to 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

condonation of delay in filing ought to have considered that on merits order passed by CPC (TDS) are illegal having being passed beyond the time limit stipulated in proviso to 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

condonation of delay in filing ought to have considered that on merits order passed by CPC (TDS) are illegal having being passed beyond the time limit stipulated in proviso to section 200A

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

delay is hereby condoned. Appeal is allowed to be heard on merits. 2. The counsel submitted that the appellant assessee is a charitable society registration u/s 12A of the Income Tax Act where the ld. AO has levied late fee of Rs.12,595/- for filing of TDS return late in respect of financial year 2012-13 under consideration. The counsel