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 by recasting clause (c) of sub-section (1

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 by recasting clause (c) of sub-section (1

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 as prescribed in sec. 200 of the Act. Therefore, as mandated by the statute u/s 234E r.w.s. 200A of the Act, the AO has correctly charged the default and the consequential levy of late filing fees under section 234E of the Act. 7.2 Section 200A(1

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)

1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the 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

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)

1) of section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly. the demand u/s 200A for computation and intimation for the payment of fee u/s 234E could not be made in purported exercise of power u/s 200A by the respondent for the period of the respective assessment year prior to 01.06.2015...'" That

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)

1) of section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly. the demand u/s 200A for computation and intimation for the payment of fee u/s 234E could not be made in purported exercise of power u/s 200A by the respondent for the period of the respective assessment year prior to 01.06.2015...'" That

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 returns as per the provisions of section 234E and not “levying” the same. For a better understanding ,section 200A is reproduced hereunder: "200A. Processing of statements of tax deducted at source.— (1

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 returns as per the provisions of section 234E and not “levying” the same. For a better understanding ,section 200A is reproduced hereunder: "200A. Processing of statements of tax deducted at source.— (1

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

Section 200A by the Finance Act, 2015. The ld. counsel for the assessee, therefore, stated that the adjustment made in the present case of levying fees u/s 234E while processing the TDS return u/s 200A of the Act was bad in law. The ld. counsel for the assessee pointed out that the ITAT in a number of cases had deleted

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

Section 200A by the Finance Act, 2015. The ld. counsel for the assessee, therefore, stated that the adjustment made in the present case of levying fees u/s 234E while processing the TDS return u/s 200A of the Act was bad in law. The ld. counsel for the assessee pointed out that the ITAT in a number of cases had deleted

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 for the period prior to 01.06.2015 and the same was subsequently inserted in section 200A(1

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)

Section 192. Therefore the appeal of the assessee against the rectification order u/s 154 should have been allowed and interest of Rs.231226/- u/s 201(1 A) should have been deleted. 2. That the assessee is not in default for late deposit of TDS u/s 192 and not liable for interest amounting to Rs.231226/- u/s 201(1 A) as the TDS

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

Section 200A by the Finance Act, 2015. The ld. counsel for the assessee, therefore, stated that the adjustment made in the present case of levying fees u/s 234E while processing the TDS return u/s 200A of the Act was bad in law. The ld. counsel for the assessee pointed out that the ITAT in a number of cases had deleted

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

Section 200A by the Finance Act, 2015. The ld. counsel for the assessee, therefore, stated that the adjustment made in the present case of levying fees u/s 234E while processing the TDS return u/s 200A of the Act was bad in law. The ld. counsel for the assessee pointed out that the ITAT in a number of cases had deleted

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 13/01/2015 and 21/03/2014,levying fees for late filing of the returns, as per section 234E of the Act, amounting to Rs.12,683 and Rs.10,300 respectively. 3. The assessee filed appeal against the aforesaid intimations, challenging the levy