M/S. PEOPLE DIAGNOSTIC SPECIALITY HOSPITAL LTD,CHAVARA vs. ACIT, KOLLAM
In the result, the appeal filed by the assessee is allowed
ITA 6/COCH/2022[2015-2016]Status: DisposedITAT Cochin30 Jun 2022AY 2015-2016
Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S.People Diagnostic & Assistant Commissioner Of Speciality Hospital Ltd. Income Tax, Ward -2 Aravind Medical Centre Vs. Kollam Cp Iii/390-418, Thattassery Chavara,Kollam Pan – Aagcp0590F Appellant Respondent
For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 200ASection 234E
Charitable Trust VS.ITO
(TS - 6112 -ITAT - 2016 - Coch) c) Travel Trails India (P)Ltd. VS.ACIT(TS - 5988-ITAT - 2020 -
Coch)”
2. The brief facts of the case are that the assessee, a private limited company filed the TDS statement for the 2nd quarter on 07.11.2014 with a delay of 23 days. The Assessing Officer, CPC processed the same
