M/S ST. ALPHONSA TIMBERS & TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

TDS passed an order u/s 154 r.w.s. 200A of the Act on 28.01.2016, raising a total demand of Rs.11,160/- A.Y. 2013-14 Mr. St. Alphonsa Timbers and Traders Pvt. Ltd. (Rs.9,153/- on account of late filing fee u/s 234E & Rs.2,002/- as Interest u/s 220(2) of the Act thereon).” 4. Aggrieved by the aforesaid action

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

In the result, appeals of the assessee are allowed

Bench: Shri George George K. (Judicial Member), Ms. Padmavathy S. (Accountant Member)

6. The learned D.R., on the other hand, supported the of the CIT(A). 7. We have heard the rival contentions and perused the material on record. The solitary issue raised in this appeal is whether the assessee is entitled to get TDS credit of his deceased wife (admittedly income of the same was offered to tax in assessee

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022

M/S NOORUL ISLAM TRUST,THODUPUZHA vs. ACIT (TDS), KOCHI, KOCHI

Bench: Shri Satbeer Singh Godaraand Shri Manoj Kumar Aggarwal

6 29/C/22 450/C/22 ITA 100/E/CIT(A)-III/21-22 271C 2011-12 7 30/C/22 456/C/22 ITA 130/E/CIT(A)-III/20-21 201(1A) 8 462/C/22 ITA 124/E/CIT(A)-III/20-21 201(1) 9 21/C/22 445/C/22 ITA 137/E/CIT(A)-III/20-21 220(2) 10 2012-13 22/C/22 451/C/22 ITA 101/E/CIT(A)-III/21-22 271C 11 31/C/22 457/C/22 ITA 131/E/CIT(A)-III/20-21 201(1A) ITA Nos. 443 to 466/Coch/2022