SRINIVAS TRUST,,MADURAI vs. DCIT, CPC-TDS,, GHAZIABAD
In the result, all the appeals filed by the assessee are treated as allowed for statistical purposes
ITA 807/CHNY/2020[2014-15 (QTR.1) (24 Q)]Status: DisposedITAT Chennai24 Feb 2022
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.801 To 815/Chny/2020 िनधा"रण वष"/Assessment Years: 2013-14 (24Q-Q2 To Q4, 26Q-Q2 To Q4), 2014-15 (24Q-Q1 To Q4 & 26Q-Q1 To Q3) & 2015-16 (24Q-Q4 & 26Q-Q4) M/S. Srinivas Trust, Vs. The Deputy Commissioner Of No. 2/20, Melur Main Road, Uthangudi, Income Tax, Madurai 625 017. Central Processing Cell – Tds, Ghaziabad. [Pan:Aacts4260N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Shrenik Chordia, C.A. ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 24.02.2022 घोषणा की तारीख /Date Of Pronouncement : 24.02.2022 आदेश /O R D E R Per Bench: The Bunch Of 15 Appeals Filed By The Assessee Are Directed Against Different Common Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-2, Madurai All Dated 07.09.2020 Pertain To Assessment Years 2013-14 (24Q-Q2 To Q4, 26Q-Q2 To Q4), 2014-15 (24Q-Q1 To Q4 & 26Q-Q1 To Q3) & 2015-16 (24Q-Q4 & 26Q-Q4) . Since, The Facts Are Identical & Issues Are Common, For The Sake Of 2
For Appellant: Shri Shrenik Chordia, C.AFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 200ASection 234E
TDS quarterly returns filed by the assessee under section 200A and levied late filing fee under section 234E of the Act for the delay in filing the said statements for all the assessment years. The assessee has challenged the levy of late filing fee under section 234E before the learned CIT(A), but such appeals have been filed beyond
