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 AO passed an order dated 29 August 2016 under section 271C levying penalty of Rs.1,86,539 being 100% of the alleged non-deduction of tax at source including interest under section 201(1 A) of the Act. It was submitted by the assessee that, 1) UEPPCB is a statutory organisation constituted under the section 4 of Water (Prevention

M.B. PETROLEUM SERVICES LLC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee is allowed

1) of the Act. 4. In facts and circumstances of the case, the Ld. AO erred in computing the Income of the Assessee as per Section 44DA of the Act. 5. Without prejudice to above and in law and circumstances of the case, the Ld. AO erred in disallowing the cost of materials of Rs. 493,200/- on the ground

DISTRICT PROGRAMME OFFICE,ALMORA vs. ITO - TDS, HALDWANI

In the result, appeal is allowed for statistical purposes

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2017-18 District Programme Office, Versus Income-Tax Officer(Tds), Vikas Bhawan, Almora. Haldwani. Pan:Mrtdq1538F (Appellant) (Respondent) Assessee By : None Revenue By : Smt. Poonam Sharma, Date Of Hearing : 22.06.2023 Date Of Pronouncement: 22.06.2023 Order This Is An Appeal By The Assessee Against Order Dated 05.08.2019 Of Learned Commissioner Of Income-Tax (Appeals), Haldwani For The Assessment Year 2017-18. 2. When The Matter Was Called Out, None Appeared On Behalf Of The Assessee Despite Notice Of Hearing Being Issued Through Registered Post. Therefore, We Proceed To Dispose Of The Appeal Ex Parte Qua Assessee After Hearing Learned Departmental

1. Due to incompetency of the staff, the TDS returns has not been filed on prescribed time that leads to the late fee and interest penalty. 2. The staff does not have any special knowledge regarding the income tax filing and other procedure, so due to this most of the time the return filed were not proper and leads

VETERINARY HOSPITAL, DHAULADEVI,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

1. Due to incompetency of the staff the TDS returns have not been filed on prescribed time that leads to the late fee and interest penalty. 3 and 21 ors. 2. due to non-availability of order u/s 200A of I.T. Act, 1961 at the time of CIT Appeal, the appeal has been rejected.” 4. In this case

VETERINARY HOSPITAL, DHAULADEVI,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

1. Due to incompetency of the staff the TDS returns have not been filed on prescribed time that leads to the late fee and interest penalty. 3 and 21 ors. 2. due to non-availability of order u/s 200A of I.T. Act, 1961 at the time of CIT Appeal, the appeal has been rejected.” 4. In this case

VETERINARY HOSPITAL, HAWALBAGH,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

1. Due to incompetency of the staff the TDS returns have not been filed on prescribed time that leads to the late fee and interest penalty. 3 and 21 ors. 2. due to non-availability of order u/s 200A of I.T. Act, 1961 at the time of CIT Appeal, the appeal has been rejected.” 4. In this case

VETERINARY HOSPITAL, HAWALBAGH,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

1. Due to incompetency of the staff the TDS returns have not been filed on prescribed time that leads to the late fee and interest penalty. 3 and 21 ors. 2. due to non-availability of order u/s 200A of I.T. Act, 1961 at the time of CIT Appeal, the appeal has been rejected.” 4. In this case

VETERINARY HOSPITAL, HAWALBAGH,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

1. Due to incompetency of the staff the TDS returns have not been filed on prescribed time that leads to the late fee and interest penalty. 3 and 21 ors. 2. due to non-availability of order u/s 200A of I.T. Act, 1961 at the time of CIT Appeal, the appeal has been rejected.” 4. In this case

CHIEF VERERINARY HOSPITAL, ALMORA,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

1. Due to incompetency of the staff the TDS returns have not been filed on prescribed time that leads to the late fee and interest penalty. 3 and 21 ors. 2. due to non-availability of order u/s 200A of I.T. Act, 1961 at the time of CIT Appeal, the appeal has been rejected.” 4. In this case

CHIEF VERERINARY HOSPITAL, ALMORA,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

1. Due to incompetency of the staff the TDS returns have not been filed on prescribed time that leads to the late fee and interest penalty. 3 and 21 ors. 2. due to non-availability of order u/s 200A of I.T. Act, 1961 at the time of CIT Appeal, the appeal has been rejected.” 4. In this case

COMMUNITY HEALTH CENTRE, JAINTY,ALMORA vs. ITO (TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

1. Due to incompetency of the staff the TDS returns have not been filed on prescribed time that leads to the late fee and interest penalty. 3 and 21 ors. 2. due to non-availability of order u/s 200A of I.T. Act, 1961 at the time of CIT Appeal, the appeal has been rejected.” 4. In this case

COMMUNITY HEALTH CENTRE, JAINTY,ALMORA vs. ITO (TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

1. Due to incompetency of the staff the TDS returns have not been filed on prescribed time that leads to the late fee and interest penalty. 3 and 21 ors. 2. due to non-availability of order u/s 200A of I.T. Act, 1961 at the time of CIT Appeal, the appeal has been rejected.” 4. In this case

COMMUNITY HEALTH CENTRE, JAINTY,ALMORA vs. ITO (TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

1. Due to incompetency of the staff the TDS returns have not been filed on prescribed time that leads to the late fee and interest penalty. 3 and 21 ors. 2. due to non-availability of order u/s 200A of I.T. Act, 1961 at the time of CIT Appeal, the appeal has been rejected.” 4. In this case

COMMUNITY HEALTH CENTRE, JAINTY,ALMORA vs. ITO (TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

1. Due to incompetency of the staff the TDS returns have not been filed on prescribed time that leads to the late fee and interest penalty. 3 and 21 ors. 2. due to non-availability of order u/s 200A of I.T. Act, 1961 at the time of CIT Appeal, the appeal has been rejected.” 4. In this case

COMMUNITY HEALTH CENTRE, JAINTY,ALMORA vs. ITO (TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

1. Due to incompetency of the staff the TDS returns have not been filed on prescribed time that leads to the late fee and interest penalty. 3 and 21 ors. 2. due to non-availability of order u/s 200A of I.T. Act, 1961 at the time of CIT Appeal, the appeal has been rejected.” 4. In this case

VETERINARY HOSPITAL, LAMGARA,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

1. Due to incompetency of the staff the TDS returns have not been filed on prescribed time that leads to the late fee and interest penalty. 3 and 21 ors. 2. due to non-availability of order u/s 200A of I.T. Act, 1961 at the time of CIT Appeal, the appeal has been rejected.” 4. In this case

VETERINARY HOSPITAL, LAMGARA,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

1. Due to incompetency of the staff the TDS returns have not been filed on prescribed time that leads to the late fee and interest penalty. 3 and 21 ors. 2. due to non-availability of order u/s 200A of I.T. Act, 1961 at the time of CIT Appeal, the appeal has been rejected.” 4. In this case

VETERINARY HOSPITAL, LAMGARA,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

1. Due to incompetency of the staff the TDS returns have not been filed on prescribed time that leads to the late fee and interest penalty. 3 and 21 ors. 2. due to non-availability of order u/s 200A of I.T. Act, 1961 at the time of CIT Appeal, the appeal has been rejected.” 4. In this case

VETERINARY HOSPITAL, LAMGARA,ALMORA vs. ITO(TDS), HALDWANI

In the result, all these appeals filed by the assessees are allowed for

1. Due to incompetency of the staff the TDS returns have not been filed on prescribed time that leads to the late fee and interest penalty. 3 and 21 ors. 2. due to non-availability of order u/s 200A of I.T. Act, 1961 at the time of CIT Appeal, the appeal has been rejected.” 4. In this case