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 statements is governed by section 234E of the Act. On perusal of sub section (1) of section 234E, it is clear

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 on 21/11/2020 as against the due date of 31/07/19, the same was processed and the AO passed the order under section 200A on 26/11/2020 wherein the AO levied late fee under section 234E

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 return (Form 26Q) for the fourth quarter of financial year 2012-13 on 26.12.2012 and the same was processed and intimation under section 200A was issued vide order dated 15.12.2013 much prior to the amendment to section 200A of the Act w.e.f. 1.6.2015 empowering the Assessing officer levying the fees under section 234E

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 return (Form 26Q) for the fourth quarter of financial year 2012-13 on 26.12.2012 and the same was processed and intimation under section 200A was issued vide order dated 15.12.2013 much prior to the amendment to section 200A of the Act w.e.f. 1.6.2015 empowering the Assessing officer levying the fees under section 234E

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)

234E of the Act, even in cases where such TDS returns were filed belatedly after June, 2015 and even in cases where the Assessing Officer processed the said TDS returns after June, 2015. Accordingly, we hold that intimation issued by Assessing Officer under section

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 for F.Y. 2015-16,Q1, Form No. 24Q filed by the assessee on 13/06/2016 was processed under section 200A of the Income tax Act, 1961 and adjustment made on account of fees for late fling of the said returns, as per the provisions of Section 234E

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 for F.Y. 2015-16,Q1, Form No. 24Q filed by the assessee on 13/06/2016 was processed under section 200A of the Income tax Act, 1961 and adjustment made on account of fees for late fling of the said returns, as per the provisions of Section 234E

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)(c) with prospective effect from 01.06.2015. Therefore, the fee levied under section 234E

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

234E on account of late filing of TDS returns. The facts on record are that the said fees were levied while processing the TDS returns filed by the assessee as per the provisions of Section

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

234E on account of late filing of TDS returns. The facts on record are that the said fees were levied while processing the TDS returns filed by the assessee as per the provisions of Section

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

Bench: Ms Diva Singh & Ms. Annapurna Gupta

234E of the Act, for late filing of TDS returns, they were heard together and are being disposed of by way of this common consolidated order . 2. Briefly stated TDS returns filed by the assessee were processed and intimation sent to the assessee u/s section

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 existed on the date when the above return was processed, no adjustment on account of fees u/s 234E

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 existed on the date when the above return was processed, no adjustment on account of fees u/s 234E

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

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