INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

11. The issue before us is whether the disallowance under Section 40(a)(ia) can be made for the non- 3 | P a g e deduction of TDS

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

3 | P a g e ITA No.44 to 51/DDN/2023 to whether the late fee can be imposed under Section 234E of the Act, while processing the statement of TDS under Section 200A of the Act for the subject assessment years? 11

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

3 | P a g e ITA No.44 to 51/DDN/2023 to whether the late fee can be imposed under Section 234E of the Act, while processing the statement of TDS under Section 200A of the Act for the subject assessment years? 11

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (AI, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

3 | P a g e ITA No.44 to 51/DDN/2023 to whether the late fee can be imposed under Section 234E of the Act, while processing the statement of TDS under Section 200A of the Act for the subject assessment years? 11

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

3 | P a g e ITA No.44 to 51/DDN/2023 to whether the late fee can be imposed under Section 234E of the Act, while processing the statement of TDS under Section 200A of the Act for the subject assessment years? 11

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

3 | P a g e ITA No.44 to 51/DDN/2023 to whether the late fee can be imposed under Section 234E of the Act, while processing the statement of TDS under Section 200A of the Act for the subject assessment years? 11

CIT(A), DEHRADUN vs. CHIEF EDUCATION OFFICER, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

3 | P a g e ITA No.44 to 51/DDN/2023 to whether the late fee can be imposed under Section 234E of the Act, while processing the statement of TDS under Section 200A of the Act for the subject assessment years? 11

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

3 | P a g e ITA No.44 to 51/DDN/2023 to whether the late fee can be imposed under Section 234E of the Act, while processing the statement of TDS under Section 200A of the Act for the subject assessment years? 11

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

3 | P a g e ITA No.44 to 51/DDN/2023 to whether the late fee can be imposed under Section 234E of the Act, while processing the statement of TDS under Section 200A of the Act for the subject assessment years? 11

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

11 against the order of the learned CIT – A –II, Dehradun dated 31 July 2013 wherein the appeal filed by the assessee against the order of assessment passed by The Assistant Director Of Income Tax, International Taxation, Dehradun u/s 143 (3) read with Section 144C (3) of The Income Tax Act dated 14 May 2013 was partly allowed. Both

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

11 against the order of the learned CIT – A –II, Dehradun dated 31 July 2013 wherein the appeal filed by the assessee against the order of assessment passed by The Assistant Director Of Income Tax, International Taxation, Dehradun u/s 143 (3) read with Section 144C (3) of The Income Tax Act dated 14 May 2013 was partly allowed. Both

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

11 against the order of the learned CIT – A –II, Dehradun dated 31 July 2013 wherein the appeal filed by the assessee against the order of assessment passed by The Assistant Director Of Income Tax, International Taxation, Dehradun u/s 143 (3) read with Section 144C (3) of The Income Tax Act dated 14 May 2013 was partly allowed. Both

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

11 against the order of the learned CIT – A –II, Dehradun dated 31 July 2013 wherein the appeal filed by the assessee against the order of assessment passed by The Assistant Director Of Income Tax, International Taxation, Dehradun u/s 143 (3) read with Section 144C (3) of The Income Tax Act dated 14 May 2013 was partly allowed. Both

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

11 against the order of the learned CIT – A –II, Dehradun dated 31 July 2013 wherein the appeal filed by the assessee against the order of assessment passed by The Assistant Director Of Income Tax, International Taxation, Dehradun u/s 143 (3) read with Section 144C (3) of The Income Tax Act dated 14 May 2013 was partly allowed. Both

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

11 against the order of the learned CIT – A –II, Dehradun dated 31 July 2013 wherein the appeal filed by the assessee against the order of assessment passed by The Assistant Director Of Income Tax, International Taxation, Dehradun u/s 143 (3) read with Section 144C (3) of The Income Tax Act dated 14 May 2013 was partly allowed. Both

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

11 against the order of the learned CIT – A –II, Dehradun dated 31 July 2013 wherein the appeal filed by the assessee against the order of assessment passed by The Assistant Director Of Income Tax, International Taxation, Dehradun u/s 143 (3) read with Section 144C (3) of The Income Tax Act dated 14 May 2013 was partly allowed. Both

YES BANK LTD.,MUMBAI vs. ADDL. CIT (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 7498/Del/2017 : Asstt. Year : 2013-14 Ita No. 7499/Del/2017 : Asstt. Year : 2014-15

3)(iii)(i) read with of the Notification dated 22.10.1970. Therefore no interest under section 201(1A) of the Act ought to have been charged. 7) Attention is further invited to the provisions of section 196 of the Act, which inter alia Antes as under: Notwithstanding anything contained in the foregoing provisions of this Chapter, no deduction of tax shall

YES BANK LTD.,MUMBAI vs. ADDL. CIT (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 7498/Del/2017 : Asstt. Year : 2013-14 Ita No. 7499/Del/2017 : Asstt. Year : 2014-15

3)(iii)(i) read with of the Notification dated 22.10.1970. Therefore no interest under section 201(1A) of the Act ought to have been charged. 7) Attention is further invited to the provisions of section 196 of the Act, which inter alia Antes as under: Notwithstanding anything contained in the foregoing provisions of this Chapter, no deduction of tax shall

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H

3) of section 143 and determine the sum payable by, or refundable to, the assessee.” 22. In view of non obstante clause of section 44BB(1) of the Act, all other disallowances made by the ld AO either u/s 37(1) of the Act MB Petroleum Services LLC or section 40(a)(i) of the Act would not survive. Similarly