THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

In the result, the appeals filed by the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

M/S.KADUTHURUTHY REGIONAL SERVICE CO-OP BANK LTD,KOTTAYAM vs. THE JT IT(TDS), TRIVANDRUM

In the result, the appeal in ITA No

Bench: Shri George Mathankaduthuruthy Regional Service Joint Commissioner Of Co-Op Bank Ltd. Income Tax (Tds) Vs. Kaduthuruthuy P.O. Trivandrum Kottayam Pan – Aaajk0315Q Appellant Respondent

Section 272A(2)(c) of the Act. 8. In the result, the appeal filed by the assessee is dismissed Order pronounced in the open court on 5th November, 2020. (George Mathan) Judicial Member Cochin, Dated: 5th November, 2020 Copy to: 1. The Appellant 2. The Respondent 3. The CIT(A) -Kottayam, 4. The CIT - (TDS

DISTRICT PROJECT OFFICE KOZHIKODE,KOZHIKODE vs. ACIT, CPC TDS, KOZHIKODE, KOZHIKODE

In the result, the appeal filed by assessee stands allowed for statistical purposes

TDS statements/returns in the present set of appeals for the period prior to 1-6-2015, was not empowered to charge fees under section 234E. Hence, the intimation issued by the Ld.AO under section 200A in the present appeals does not stand and test of law. Therefore he submitted that the issue raised by way of charging the fees under

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17