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KSHIPRA DHAWAN,SAHARANPUR vs. DCIT CEN CIR DDN, DEHRADUN

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

ITA 170/DDN/2024[2019-20]Status: DisposedITAT Dehradun09 Jul 2025AY 2019-20

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

Section 143(1)Section 201Section 201(1)Section 40

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 o the interest amount of Rs.58,39,706/- paid to the said two NBFCs. According to the ld. CIT(A), as per second proviso to section

KSHIPRA DHAWAN,SAHARANPUR vs. DCIT CEN CIR DDN, DEHRADUN

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

ITA 171/DDN/2024[2018-19]Status: DisposedITAT Dehradun09 Jul 2025AY 2018-19

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

Section 143(1)Section 201Section 201(1)Section 40

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 o the interest amount of Rs.58,39,706/- paid to the said two NBFCs. According to the ld. CIT(A), as per second proviso to section

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

ITA 157/DDN/2024[2018-19]Status: DisposedITAT Dehradun09 Jul 2025AY 2018-19

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

Section 143(1)Section 201Section 201(1)Section 40Section 44A

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

ITA 7498/DEL/2017[2013-14]Status: DisposedITAT Dehradun15 Dec 2022AY 2013-14

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

For Appellant: NoneFor Respondent: Smt. Mayank Prabha Tomar, Addl. CIT

Section 194ASection 194A(3)(iii)Section 201Section 201(1)Section 271Section 271CSection 274Section 4

1)/ 201(1A) dated 23 January 2015 thereby raising a demand of Rs.1,86,539 (including interest of Rs.36,863 levied under section 201(1A)) on the grounds that the Bank has not deducted tax at source under section 194A of the Act, on payment of interest on fixed deposits, to UEPPCB for TDS

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

In the result, the appeals of the assessee are allowed

ITA 7499/DEL/2017[2014-15]Status: DisposedITAT Dehradun15 Dec 2022AY 2014-15

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

For Appellant: NoneFor Respondent: Smt. Mayank Prabha Tomar, Addl. CIT

Section 194ASection 194A(3)(iii)Section 201Section 201(1)Section 271Section 271CSection 274Section 4

1)/ 201(1A) dated 23 January 2015 thereby raising a demand of Rs.1,86,539 (including interest of Rs.36,863 levied under section 201(1A)) on the grounds that the Bank has not deducted tax at source under section 194A of the Act, on payment of interest on fixed deposits, to UEPPCB for TDS

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

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

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR

Section 263Section 44BSection 9

201(1A). It was further pointed out that the law provides for direct payment at the stage of self-assessment tax, where the tax paid falls short of the tax payable. Interest under section 220(2) would also arise on the same amount for the same period so as to require levy of interest under section 234B. In coming

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

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

ITA 3072/DEL/2012[2009-10]Status: DisposedITAT Dehradun08 Jun 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR

Section 263Section 44BSection 9

201(1A). It was further pointed out that the law provides for direct payment at the stage of self-assessment tax, where the tax paid falls short of the tax payable. Interest under section 220(2) would also arise on the same amount for the same period so as to require levy of interest under section 234B. In coming

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

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR

Section 263Section 44BSection 9

201(1A). It was further pointed out that the law provides for direct payment at the stage of self-assessment tax, where the tax paid falls short of the tax payable. Interest under section 220(2) would also arise on the same amount for the same period so as to require levy of interest under section 234B. In coming

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

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

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR

Section 263Section 44BSection 9

201(1A). It was further pointed out that the law provides for direct payment at the stage of self-assessment tax, where the tax paid falls short of the tax payable. Interest under section 220(2) would also arise on the same amount for the same period so as to require levy of interest under section 234B. In coming

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

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

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR

Section 263Section 44BSection 9

201(1A). It was further pointed out that the law provides for direct payment at the stage of self-assessment tax, where the tax paid falls short of the tax payable. Interest under section 220(2) would also arise on the same amount for the same period so as to require levy of interest under section 234B. In coming

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

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR

Section 263Section 44BSection 9

201(1A). It was further pointed out that the law provides for direct payment at the stage of self-assessment tax, where the tax paid falls short of the tax payable. Interest under section 220(2) would also arise on the same amount for the same period so as to require levy of interest under section 234B. In coming

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

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR

Section 263Section 44BSection 9

201(1A). It was further pointed out that the law provides for direct payment at the stage of self-assessment tax, where the tax paid falls short of the tax payable. Interest under section 220(2) would also arise on the same amount for the same period so as to require levy of interest under section 234B. In coming

PANJAB NATIONAL BANK,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 10/DDN/2020[2011-2012]Status: DisposedITAT Dehradun06 Aug 2021AY 2011-2012

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 10/Ddn/2020 : Asstt. Year: 2011-12 Ita No. 11/Ddn/2020 : Asstt. Year: 2012-13 Ita No. 12/Ddn/2020 : Asstt. Year: 2013-14 Ita No. 13/Ddn/2020 : Asstt. Year: 2014-15 Ita No. 14/Ddn/2020 : Asstt. Year: 2015-16 Punjab National Bank, Vs Acit(Tds), Subhash Road Branch, Dehradun Dehradun (Appellantt (Respondent) Pan No. Mrtp02168F Assessee By : Sh. Vimal Kishore, Ca Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.08.2021

For Appellant: Sh. Vimal Kishore, CAFor Respondent: Sh. N. C. Upadhyaya, Sr. DR

Section 10Section 10(25)Section 139Section 154Section 194Section 194ASection 194A(3)(f)Section 201(1)

section 201(1) only because the return of income was not filed by the Uttarakhand Co-operative Sugar Factories Federation Limited Employees Contributory Provident Fund Trust. 4. For that the learned CIT (Appeals) ignored the report submitted by the respondent, namely ACIT (TDS

PANJAB NATIONAL BANK,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 11/DDN/2020[2012-2013]Status: DisposedITAT Dehradun06 Aug 2021AY 2012-2013

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 10/Ddn/2020 : Asstt. Year: 2011-12 Ita No. 11/Ddn/2020 : Asstt. Year: 2012-13 Ita No. 12/Ddn/2020 : Asstt. Year: 2013-14 Ita No. 13/Ddn/2020 : Asstt. Year: 2014-15 Ita No. 14/Ddn/2020 : Asstt. Year: 2015-16 Punjab National Bank, Vs Acit(Tds), Subhash Road Branch, Dehradun Dehradun (Appellantt (Respondent) Pan No. Mrtp02168F Assessee By : Sh. Vimal Kishore, Ca Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.08.2021

For Appellant: Sh. Vimal Kishore, CAFor Respondent: Sh. N. C. Upadhyaya, Sr. DR

Section 10Section 10(25)Section 139Section 154Section 194Section 194ASection 194A(3)(f)Section 201(1)

section 201(1) only because the return of income was not filed by the Uttarakhand Co-operative Sugar Factories Federation Limited Employees Contributory Provident Fund Trust. 4. For that the learned CIT (Appeals) ignored the report submitted by the respondent, namely ACIT (TDS

PANJAB NATIONAL BANK,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 12/DDN/2020[2013-14]Status: DisposedITAT Dehradun06 Aug 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 10/Ddn/2020 : Asstt. Year: 2011-12 Ita No. 11/Ddn/2020 : Asstt. Year: 2012-13 Ita No. 12/Ddn/2020 : Asstt. Year: 2013-14 Ita No. 13/Ddn/2020 : Asstt. Year: 2014-15 Ita No. 14/Ddn/2020 : Asstt. Year: 2015-16 Punjab National Bank, Vs Acit(Tds), Subhash Road Branch, Dehradun Dehradun (Appellantt (Respondent) Pan No. Mrtp02168F Assessee By : Sh. Vimal Kishore, Ca Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.08.2021

For Appellant: Sh. Vimal Kishore, CAFor Respondent: Sh. N. C. Upadhyaya, Sr. DR

Section 10Section 10(25)Section 139Section 154Section 194Section 194ASection 194A(3)(f)Section 201(1)

section 201(1) only because the return of income was not filed by the Uttarakhand Co-operative Sugar Factories Federation Limited Employees Contributory Provident Fund Trust. 4. For that the learned CIT (Appeals) ignored the report submitted by the respondent, namely ACIT (TDS

PANJAB NATIONAL BANK,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 14/DDN/2020[2015-2016]Status: DisposedITAT Dehradun06 Aug 2021AY 2015-2016

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 10/Ddn/2020 : Asstt. Year: 2011-12 Ita No. 11/Ddn/2020 : Asstt. Year: 2012-13 Ita No. 12/Ddn/2020 : Asstt. Year: 2013-14 Ita No. 13/Ddn/2020 : Asstt. Year: 2014-15 Ita No. 14/Ddn/2020 : Asstt. Year: 2015-16 Punjab National Bank, Vs Acit(Tds), Subhash Road Branch, Dehradun Dehradun (Appellantt (Respondent) Pan No. Mrtp02168F Assessee By : Sh. Vimal Kishore, Ca Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.08.2021

For Appellant: Sh. Vimal Kishore, CAFor Respondent: Sh. N. C. Upadhyaya, Sr. DR

Section 10Section 10(25)Section 139Section 154Section 194Section 194ASection 194A(3)(f)Section 201(1)

section 201(1) only because the return of income was not filed by the Uttarakhand Co-operative Sugar Factories Federation Limited Employees Contributory Provident Fund Trust. 4. For that the learned CIT (Appeals) ignored the report submitted by the respondent, namely ACIT (TDS

PANJAB NATIONAL BANK,DEHRADUN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX (TDS) , DEHRADUN

In the result, all the appeals of the assessee are allowed

ITA 13/DDN/2020[2014-2015]Status: DisposedITAT Dehradun06 Aug 2021AY 2014-2015

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 10/Ddn/2020 : Asstt. Year: 2011-12 Ita No. 11/Ddn/2020 : Asstt. Year: 2012-13 Ita No. 12/Ddn/2020 : Asstt. Year: 2013-14 Ita No. 13/Ddn/2020 : Asstt. Year: 2014-15 Ita No. 14/Ddn/2020 : Asstt. Year: 2015-16 Punjab National Bank, Vs Acit(Tds), Subhash Road Branch, Dehradun Dehradun (Appellantt (Respondent) Pan No. Mrtp02168F Assessee By : Sh. Vimal Kishore, Ca Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.08.2021

For Appellant: Sh. Vimal Kishore, CAFor Respondent: Sh. N. C. Upadhyaya, Sr. DR

Section 10Section 10(25)Section 139Section 154Section 194Section 194ASection 194A(3)(f)Section 201(1)

section 201(1) only because the return of income was not filed by the Uttarakhand Co-operative Sugar Factories Federation Limited Employees Contributory Provident Fund Trust. 4. For that the learned CIT (Appeals) ignored the report submitted by the respondent, namely ACIT (TDS

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

In the result appeal of the Revenue is dismissed

ITA 44/DEL/2018[2014-15]Status: DisposedITAT Dehradun19 Jan 2022AY 2014-15

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

Section 194CSection 201Section 40Section 44A

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

ASTLEY CONSTRUCTION,DEHRADUN vs. ITO (TDS), DEHRADUN

The appeals of the assessee are partly allowed for statistical purpose

ITA 46/DDN/2019[2013-14]Status: DisposedITAT Dehradun15 Mar 2021AY 2013-14

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar & (Through Video Conferencing)

Section 200ASection 201Section 201(1)Section 234E

section 201(1A) came w.e.f. 1.6.2015 giving powers to levy the fees for late filing of TDS returns while doing processing u/s 201(1A) and the returns submitted/processed prior to this date were not subject to imposition of late filing fees. Such powers were not vested till the amendment made on 1.6.2015. Reliance is placed on following cases wherein

ASTLEY CONSTRUCTION,DEHRADUN vs. ITO (TDS), DEHRADUN

The appeals of the assessee are partly allowed for statistical purpose

ITA 47/DDN/2019[2014-15]Status: DisposedITAT Dehradun15 Mar 2021AY 2014-15

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar & (Through Video Conferencing)

Section 200ASection 201Section 201(1)Section 234E

section 201(1A) came w.e.f. 1.6.2015 giving powers to levy the fees for late filing of TDS returns while doing processing u/s 201(1A) and the returns submitted/processed prior to this date were not subject to imposition of late filing fees. Such powers were not vested till the amendment made on 1.6.2015. Reliance is placed on following cases wherein