RAJIV KUMAR TIWARI,SAHARANPUR vs. DCIT-ACIT- CEN CIR DDN, DEHRADUN

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2018-19 Rajiv Kumar Tiwari, Acit, Central Circle, A-7, Awas Vikas, Dehradun, Income Tax Office, 52/1, Delhi Road, Vs Rajpur Road, Dehradun Saharanpur, Uttarakhand-248001 Uttar Pradesh-247001 Pan-Adfpt9463L Appellant Respondent

201(1) of the Act in the case of the assessee was passed in respect of above default on account of non-deduction of TDS on the interest paid to the said four NBFCs. According to the ld. CIT(A), as per second proviso to section

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

TDS officer passed the order under section 201(1)/ 201(1A) dated 23 January 2015 thereby raising a demand of Rs.1

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

TDS officer passed the order under section 201(1)/ 201(1A) dated 23 January 2015 thereby raising a demand of Rs.1

FAMILY WELFARE CENTRE,DEHRADUN vs. ACIT, CPC(TDS), GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

TDS to the tune of Rs. 2,93,815/ under section 201 of the Act. 2 Family Welfare Centre 4. That

ACIT, CIRCLE- 2, DEHRADUN vs. RAJESH BALLABH, DEHRADUN

In the result appeal of the Revenue is dismissed

Bench: Shri R.K.Panda & Shri K.Narasimha Chary

TDS when once the recipient furnishes the requisite details. Second limb of argument of the assessee was that inasmuch as the recipients declared the income in their return of income and paid taxes thereon and the assessee produced the certificate from the Chartered Accountant under the 1st proviso to subsection (1) of section 201

CLASSIC MOTELS,DEHRADUN vs. ITO, WARD-1(1)(2), DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh[Assessment Year: 2014-15]

TDS late fees u/s 234E upto 31.05.2015. The amendment in section 201(1A) came w.e.f. 1.6.2015 and the returns submitted/processed

THE JOINT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN vs. THE DIRECTOR, HIGHER EDUCATION, NANITAL

In the result, all the Revenue’s appeals are dismissed

Bench: The Hon'Ble Itat. 3. That The Ld. Cit(Appeals), Haldwani Be Set Aside That Of The Ao Be Restored.”

section 201(1A) of the Income Tax Act. Penalty proceedings u/s 271C of the Act were also initiated against the assessee for above defaults. During the course of penalty proceeding u/s 271C, in response to the show cause notice issued by the A.O., the assessee submitted that due to ignorance of the provisions of the Income 3 ITA Nos.18

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN

In the result, appeal of the Revenue is partly allowed

TDS is required to be made on the net amount of purchases i.e. net of GST and if the amount of GST is reduced from gross value of purchases, the net amount of purchases made from M/s Tripura Enterprises reduced to INR 45,72,020/- which is less than the threshold limit of INR 50.00 as provided in section 194Q