ANUMOD VISHWAMBHARAN,TRIVANDRUM vs. ITO TDS WARD, TRIVANDRUM

In the result, the appeals of the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 78/Coch/2023 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No. 79/Coch/2023 (िनधा"रण वष" / Assessment Year: 2014-15) Anumod Viswambharan बनाम/ Ito Tc 8/2164, Cheruvikal, Tds Ward, Aayakar Vs. Medical College, Bhavan, Peroorkada Thiruvananthapuram- Road, Kowdiar, 695011. Thiruvananthapuram. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adjpv0729M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: None Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 18/05/2023 घोषणा की तारीख /Date Of Pronouncement: 06/06/2023

delayed filing of quarterly statements of TDS. The periods for which the notices are issued are stated as prior to 1-6-2015. By following the judgment in W.P.(C) No. 37775/2018, as confirmed in W.A. No. 722/2019, the writ petition stands allowed and the intimations dealing with filing of belated statements prior to 1- 6-2015 are set aside

CSB BANK LTD (FORMERLY THE CATHOLIC SYRIAN BANK LTD(THUMPAMON BRANCH),PATHANAMTHITTA vs. THE ACIT(TDS), GHAZIABAD

In the result, the appeals filed by the assessee are dismissed

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Condonation of delay. 1. The Income Tax matters of the bank, except periodic filing of TDS returns which were done at the Branch level, are being handled at Head office. ITA No.525/Coch/2019 & Ors. 6 M/s.CSB Bank Limited. The said TDS return was processed at CPC and Intimation u/s 200A was served to branch. Branch officials on account of various reasons

CSB BANK LTD (FORMERLY THE CATHOLIC SYRIAN BANK LTD(THUMPAMON BRANCH),PATHANAMTHITTA vs. THE ACIT(TDS), GHAZIABAD

In the result, the appeals filed by the assessee are dismissed

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Condonation of delay. 1. The Income Tax matters of the bank, except periodic filing of TDS returns which were done at the Branch level, are being handled at Head office. ITA No.525/Coch/2019 & Ors. 6 M/s.CSB Bank Limited. The said TDS return was processed at CPC and Intimation u/s 200A was served to branch. Branch officials on account of various reasons

CSB BANK LTD (FORMERLY THE CATHOLIC SYRIAN BANK LTD(THUMPAMON BRANCH),PATHANAMTHITTA vs. THE ACIT(TDS), GHAZIABAD

In the result, the appeals filed by the assessee are dismissed

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Condonation of delay. 1. The Income Tax matters of the bank, except periodic filing of TDS returns which were done at the Branch level, are being handled at Head office. ITA No.525/Coch/2019 & Ors. 6 M/s.CSB Bank Limited. The said TDS return was processed at CPC and Intimation u/s 200A was served to branch. Branch officials on account of various reasons

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

section 200A of the I.T.Act is prospective with effect from 01.06.2016. 7.1 As regards the condonation of delay is concerned

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GAZIABAD

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

section 200A of the I.T.Act is prospective with effect from 01.06.2016. 7.1 As regards the condonation of delay is concerned

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

section 200A of the I.T.Act is prospective with effect from 01.06.2016. 7.1 As regards the condonation of delay is concerned

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

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

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

section 200A of the I.T.Act is prospective with effect from 01.06.2016. 7.1 As regards the condonation of delay is concerned

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

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

Section 234E. It is only on account of delay in appeal filing not being condoned that the assessee is losing out on relief which it would have obtained had the appeal been filed within the time limit prescribed. 5. In view of the above, we pray before you that the appeal may please be allowed.” 2. Brief facts

M/S.TRAVEL TRAILS INDIA P. LTD,TRIVANDRUM vs. ACIT,, GHAZIABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George K

delay in filing of the quarterly return was not deliberate and therefore, to be condoned. The arguments of the Appellant are considered. Under the provisions of section 234E of the Act, there is no discretion to delete the late filing fee. Hence, the argument of the appellant cannot be applied for cancelling the late filing fee in the given facts

DISTRICT LEGAL SERVICES AUTHORITY,TRIVANDRUM vs. INCOME TAX OFFICER (TDS), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

200A of the Act, levying late fees under Section 234E of the Act for belated filing of quarterly return in Form No 26Q. The total demand raised under Section 234E of the Act for FY SA Nos. 59 to 61/Coch/2022 District Legal Services Authority 2012-13 to 2015-16 was Rs.1,89,110/-. The details of the late

DISTRICT LEGAL SERVICES AUTHORITY,TRIVANDRUM vs. INCOME TAX OFFICER - TDS, TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

200A of the Act, levying late fees under Section 234E of the Act for belated filing of quarterly return in Form No 26Q. The total demand raised under Section 234E of the Act for FY SA Nos. 59 to 61/Coch/2022 District Legal Services Authority 2012-13 to 2015-16 was Rs.1,89,110/-. The details of the late

DISTRICT LEGAL SERVICES AUTHORITY,TRIVANDRUM vs. INCOME TAX OFFICER- TDS, TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay petitions are dismissed

Bench: Shri George George K. & Ms. Padmavathy S.

200A of the Act, levying late fees under Section 234E of the Act for belated filing of quarterly return in Form No 26Q. The total demand raised under Section 234E of the Act for FY SA Nos. 59 to 61/Coch/2022 District Legal Services Authority 2012-13 to 2015-16 was Rs.1,89,110/-. The details of the late

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

In the result, the appeals filed by the assessees are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

Section 200A also does not guide the assessee to seek appellate remedy against the demand. Assessee became aware of appellate remedy after consultation with a Chartered Accountant Filing of appeal was further delayed due to pandemic- situation in the country beginning from March2020. As soon as the situation became normal the assessee filed the appeal with application seeking condonation

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS),, KOZHIKODE

In the result, the appeals filed by the assessees are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

Section 200A also does not guide the assessee to seek appellate remedy against the demand. Assessee became aware of appellate remedy after consultation with a Chartered Accountant Filing of appeal was further delayed due to pandemic- situation in the country beginning from March2020. As soon as the situation became normal the assessee filed the appeal with application seeking condonation

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

In the result, the appeals filed by the assessees are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

Section 200A also does not guide the assessee to seek appellate remedy against the demand. Assessee became aware of appellate remedy after consultation with a Chartered Accountant Filing of appeal was further delayed due to pandemic- situation in the country beginning from March2020. As soon as the situation became normal the assessee filed the appeal with application seeking condonation

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

In the result, the appeals filed by the assessees are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

Section 200A also does not guide the assessee to seek appellate remedy against the demand. Assessee became aware of appellate remedy after consultation with a Chartered Accountant Filing of appeal was further delayed due to pandemic- situation in the country beginning from March2020. As soon as the situation became normal the assessee filed the appeal with application seeking condonation

NEW HIGHER SECONDARY SCHOOL ,TRIVANDRUM vs. DCIT , TRIVANDRUM

In the result, the appeals by the assessee are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed