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

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

condonation of delay would include extracts of attendance register maintained by the assessee during the period of delay which will reaffirm the appeal grounds given above. 4. Adjudication on merits will result in deletion of late fee imposed under Section 234E

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, 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, it is admitted that there is a delay of approximately five years in filing the appeals before the first appellate authority. The reasons stated for the delay is that – (a) The assessee was advised that there was no appeal remedy

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, it is admitted that there is a delay of approximately five years in filing the appeals before the first appellate authority. The reasons stated for the delay is that – (a) The assessee was advised that there was no appeal remedy

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, it is admitted that there is a delay of approximately five years in filing the appeals before the first appellate authority. The reasons stated for the delay is that – (a) The assessee was advised that there was no appeal remedy

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, it is admitted that there is a delay of approximately five years in filing the appeals before the first appellate authority. The reasons stated for the delay is that – (a) The assessee was advised that there was no appeal remedy

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

section 234E of the Act. Prior to 1st June, 2015, there was no enabling provision therein for raising a demand in respect of levy of fees u/s 234E of the Act. Therefore, no such levy could have been effected, [ Refer the decisions of the Hon’ble High Court in the case of (i) M/s. Olari Little Flower Kuries

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

section 234E of the Act. Prior to 1st June, 2015, there was no enabling provision therein for raising a demand in respect of levy of fees u/s 234E of the Act. Therefore, no such levy could have been effected, [ Refer the decisions of the Hon’ble High Court in the case of (i) M/s. Olari Little Flower Kuries

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.

Section 234E of the Act. The assessee has also filed stay petitions seeking stay of recovery of outstanding tax arrears. The relevant assessment years are 2013- 14, 2014-15 & 2016-17. 2. There is a delay of 109 days in filing these appeals (thought the Registry has noted 178 days). The assessee has filed condonation

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.

Section 234E of the Act. The assessee has also filed stay petitions seeking stay of recovery of outstanding tax arrears. The relevant assessment years are 2013- 14, 2014-15 & 2016-17. 2. There is a delay of 109 days in filing these appeals (thought the Registry has noted 178 days). The assessee has filed condonation

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.

Section 234E of the Act. The assessee has also filed stay petitions seeking stay of recovery of outstanding tax arrears. The relevant assessment years are 2013- 14, 2014-15 & 2016-17. 2. There is a delay of 109 days in filing these appeals (thought the Registry has noted 178 days). The assessee has filed 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 234E. It is only on account of delay in appeal filing not being condoned that the assessee is losing

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 234E. It is only on account of delay in appeal filing not being condoned that the assessee is losing

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 234E. It is only on account of delay in appeal filing not being condoned that the assessee is losing

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 234E. It is only on account of delay in appeal filing not being condoned that the assessee is losing

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