PT. HARGOVIND PANT DIST. HOSPITALS,ALMORA UK vs. ITO TDS- HALDWANI, UTTARAKHAND
In the result, all these appeals filed by the assessees are allowed for
ITA 138/DDN/2019[2014-15]Status: DisposedITAT Dehradun22 Sept 2023AY 2014-15
For Appellant: NoneFor Respondent: Smt. Poonam Sharma, Addl. CIT DR
Section 200ASection 226(3)Section 246A
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