SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Sanjay Garg

TDS statement was not filed within the time specified in section 200(3) of the Act. In its recent order in Rajesh Kourani Vs Union of India [2017] 83 taxmann.com 137 (Gujarat) the Hon'ble Gujarat High Court has held that the amendment in section 200A

HP AGRO INDUSTRIES CORP. LTD.,PARWANOO vs. ACIT, CPC (TDS), VAISHALI

In the result, the appeal of the assessee is allowed

Bench: Shri N.K. Saini & Shri R.L Negiआयकरअपीलसं./Ita No. 1072/Chd/2018 "नधा"रणवष" / Assessment Year : 2015-16 M/S H.P. Agro Industries The Asstt. Cit, बनाम Corporation Ltd., Centralized Processing Cell-Tds, Plot No. 8, Bangluru Pesticide Unit, Parwanoo (H.P) "थायीलेखासं./Pan No: Ptlh11428E अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing "नधा"रतीक"ओरसे/Assessee By : Shri Manoj Kumar, Advocate राज"वक"ओरसे/ Revenue By : Smt. Meenakshi Vohra, Addl. Cit(Dr)

TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. Hence, the intimation issued by the Assessing Officer under section 200A

SH. SAURABH KAUSHIK,PANCHKULA vs. ITO, WARD 2(1), CHANDIGARH

In the result, the appeal of the assessee is dismissed

Bench: The Disposal Of The Same.

TDS statement in Form 27Q as required under section 200(3) was filed by the assessee on 21/11/2020 as against the due date of 31/07/19 resulting in levy of late filing fee by the AO under section 234E amounting to Rs. 95,800/- in terms of order passed by the AO under section 200A

BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

TDS statement even after 1.6.2015 and thereafter, the demand for payment of fees under section 234E has been raised by the Assessing officer. In case of Fatheraj Singhvi (supra), the Hon’ble Karnataka High Court has held that the provisions of amended section 200A

BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

TDS statement even after 1.6.2015 and thereafter, the demand for payment of fees under section 234E has been raised by the Assessing officer. In case of Fatheraj Singhvi (supra), the Hon’ble Karnataka High Court has held that the provisions of amended section 200A

M/S SONALAC PAINTS AND COATINGS LIMITED,CHANDIGARH vs. DCIT, CPC (TDS), VAISHALI JURISDICTION AT ITO, TDS-1, CHANDIGARH

In the result, both appeals of the assessees are allowed

Bench: Smt. Diva Singh & Smt. Annapurna Guptaassessment Year: 2013-14 M/S Sonalac Paints & Coatings Ltd., Vs. The Dcit, Sco Plot No. 768, Indl. Area, Cpc(Tds),Vaishali , Phase-Ii, Chandigarh. Ghaziabad Pan No. Aaics4995D Current Jurisdiction: Ito(Tds-1)Chandigarh. & Assessment Year: 2013-14 M/S Nagpal Trading Co., Vs. The Dcit, Sco No. 1037, Sector 22-B, Cpc(Tds),Vaishali , Chandigarh. Ghaziabad Pan No. Aaefn0052F Current Jurisdiction: Ito(Tds-1)Chandigarh

TDS returns u/s 200A of the Act, prior to 01.06.2015, and that as per the provisions of Section 200A of the Act, which

M/S CHILL POINT ENGINEERS PVT LTD,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, GAZIABAD

In the result, all appeals of the assessees are allowed

Bench: Shri Sanjay Garg & Smt. Annapurna Guptaassessment Year: 2013-14 M/S Chill Point Engineers P.Ltd., Vs. The Dcit, H.No. 2217, Hem Kutir, Cpc(Tds), Vaishali, Mani Majra, Ghaziabad Chandigarh. Current Jurisdiction: Pan No. Aabcc5144R Ito(Tds-1)Chandigarh. & Assessment Year: 2013-14

TDS returns u/s 200A of the Act, prior to 01.06.2015, and that as per the provisions of Section 200A of the Act, which

PRINCIPAL RAJIV GANDHI GOVT. AYURVEDIC COLLEGE ,PAPROLA vs. ACIT, CPC, TDS, GHAZIABAD (ITO, TDS), PALAMPUR

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

Bench: Smt. Diva Singh & Ms. Annapurna Gupta

TDS statement u/s 200A of the Act on 16.6.2016. Section 200A of the Act titled "Processing of statements of tax deduction

PRINCIPAL RAJIV GANDHI GOVT. AYURVEDIC COLLEGE ,PAPROLA vs. ACIT, CPC, TDS, GHAZIABAD (ITO, TDS), PALAMPUR

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

Bench: Smt. Diva Singh & Ms. Annapurna Gupta

TDS statement u/s 200A of the Act on 16.6.2016. Section 200A of the Act titled "Processing of statements of tax deduction

NAVPREET SINGH BHASIN,CHANDIGARH vs. ITO, TDS-2, CHANDIGARH

In the result, all the appeals are allowed for statistical purposes

Bench: Smt. Diva Singh & Shri Vikram Singh Yadav

TDS returns for the financial years 2012-13, 13-14 & 14-15. It was submitted that there was no provision for levying fee under section 200A

ST. BEDES EDUCATIONAL SOCIETY,,SHIMLA vs. DCIT, CPC (TDS), VAISHALI

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2013-14

TDS return u/s 200A of the Act, prior to 01.06.2015, and that as per the provisions of Section 200A of the Act, which

M/S LOTUS MACHINES PVT. LTD.,CHANDIGARH vs. DCIT, CPC (TDS-1), VAISHALI CURRENT JURISDCITION ITO (TDS-1), CHANDIGARH

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2013-14

TDS return u/s 200A of the Act, prior to 01.06.2015, and that as per the provisions of Section 200A of the Act, which

M/S STEEL STRIPS WHEELS LIMITED,CHANDIGARH vs. DCIT (TDS), CHANDIGARH

In the result, the appeal of the assessee is

Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Steel Strips Wheels Limited, Vs. The D.C.I.T.(Tds), Sco 49-50, Sector 26, Sector 17E, Chandigarh. Chandigarh. Pan: Aaccs3003L (Appellant) (Respondent)

200A of the Act on processing TDS return filed by the assessee, vis-a-vis levy of interest on account of late deposit of TDS. The said section

M/S N.N. FOREX TRAVEL SERVICES PVT. LTD.,MOHALI vs. DCIT (CPC), TDS, , GHAZIABAD

Bench: Ms Diva Singh & Ms. Annapurna Gupta

TDS returns filed by the assessee were processed and intimation sent to the assessee u/s section 200A of the Act, dated

ADHUNIK PACKAGERS PVT. LTD.,PARWANOO vs. ITO (TDS), SOLAN

Bench: The Said Date I.E. 1.6.2015. Therefore, The Mistake Was Apparent From The Record & Required To Be Rectified U/S 154 Of The Act. .

section 200A of the Act and the fee chargeable u/s 234E for late filing of returns of the TDS statement

ADHUNIK PACKAGERS PVT. LTD.,PARWANOO vs. ITO (TDS), SOLAN

Bench: The Said Date I.E. 1.6.2015. Therefore, The Mistake Was Apparent From The Record & Required To Be Rectified U/S 154 Of The Act. .

section 200A of the Act and the fee chargeable u/s 234E for late filing of returns of the TDS statement

ADHUNIK PACKAGERS PVT. LTD.,PARWANOO vs. ITO (TDS), SOLAN

Bench: The Said Date I.E. 1.6.2015. Therefore, The Mistake Was Apparent From The Record & Required To Be Rectified U/S 154 Of The Act. .

section 200A of the Act and the fee chargeable u/s 234E for late filing of returns of the TDS statement

ADHUNIK PACKAGERS PVT. LTD.,PARWANOO vs. ITO (TDS), SOLAN

Bench: The Said Date I.E. 1.6.2015. Therefore, The Mistake Was Apparent From The Record & Required To Be Rectified U/S 154 Of The Act. .

section 200A of the Act and the fee chargeable u/s 234E for late filing of returns of the TDS statement