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

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

7. 50/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019059(1) involving proceedings under Section 200A of the Act. 8. 51/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case

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

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

7. 50/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019059(1) involving proceedings under Section 200A of the Act. 8. 51/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case

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

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

7. 50/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019059(1) involving proceedings under Section 200A of the Act. 8. 51/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case

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

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

7. 50/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019059(1) involving proceedings under Section 200A of the Act. 8. 51/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case

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

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

7. 50/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019059(1) involving proceedings under Section 200A of the Act. 8. 51/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case

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

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

7. 50/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case no. ITBA/NFAC/S/250/2022- 23/1049019059(1) involving proceedings under Section 200A of the Act. 8. 51/DDN/2023 for Chief Education CIT(A), CIT(A)/NFAC, Delhi’s order AY 2016-17 Officer, Dehradun dated 23.01.2023 passed in Dehradun case

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

7. As discussed earlier, learned Commissioner (Appeals) has dismissed the appeals in limine without deciding the issue on merits. Keeping in view the legal position that late filing fee under section 234E of the Act cannot be levied for any period prior to 01.06.2015. Whereas, in the facts of the present appeals, late filing fee under section 234E

BLOCK DEVELOPMENT OFFICER, BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A),, HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

7. As discussed earlier, learned Commissioner (Appeals) has dismissed the appeals in limine without deciding the issue on merits. Keeping in view the legal position that late filing fee under section 234E of the Act cannot be levied for any period prior to 01.06.2015. Whereas, in the facts of the present appeals, late filing fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX(A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

7. As discussed earlier, learned Commissioner (Appeals) has dismissed the appeals in limine without deciding the issue on merits. Keeping in view the legal position that late filing fee under section 234E of the Act cannot be levied for any period prior to 01.06.2015. Whereas, in the facts of the present appeals, late filing fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HLDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

7. As discussed earlier, learned Commissioner (Appeals) has dismissed the appeals in limine without deciding the issue on merits. Keeping in view the legal position that late filing fee under section 234E of the Act cannot be levied for any period prior to 01.06.2015. Whereas, in the facts of the present appeals, late filing fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), , HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

7. As discussed earlier, learned Commissioner (Appeals) has dismissed the appeals in limine without deciding the issue on merits. Keeping in view the legal position that late filing fee under section 234E of the Act cannot be levied for any period prior to 01.06.2015. Whereas, in the facts of the present appeals, late filing fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

7. As discussed earlier, learned Commissioner (Appeals) has dismissed the appeals in limine without deciding the issue on merits. Keeping in view the legal position that late filing fee under section 234E of the Act cannot be levied for any period prior to 01.06.2015. Whereas, in the facts of the present appeals, late filing fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HLDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

7. As discussed earlier, learned Commissioner (Appeals) has dismissed the appeals in limine without deciding the issue on merits. Keeping in view the legal position that late filing fee under section 234E of the Act cannot be levied for any period prior to 01.06.2015. Whereas, in the facts of the present appeals, late filing fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HALDEANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

7. As discussed earlier, learned Commissioner (Appeals) has dismissed the appeals in limine without deciding the issue on merits. Keeping in view the legal position that late filing fee under section 234E of the Act cannot be levied for any period prior to 01.06.2015. Whereas, in the facts of the present appeals, late filing fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

7. As discussed earlier, learned Commissioner (Appeals) has dismissed the appeals in limine without deciding the issue on merits. Keeping in view the legal position that late filing fee under section 234E of the Act cannot be levied for any period prior to 01.06.2015. Whereas, in the facts of the present appeals, late filing fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

7. As discussed earlier, learned Commissioner (Appeals) has dismissed the appeals in limine without deciding the issue on merits. Keeping in view the legal position that late filing fee under section 234E of the Act cannot be levied for any period prior to 01.06.2015. Whereas, in the facts of the present appeals, late filing fee under section 234E

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

7. As discussed earlier, learned Commissioner (Appeals) has dismissed the appeals in limine without deciding the issue on merits. Keeping in view the legal position that late filing fee under section 234E of the Act cannot be levied for any period prior to 01.06.2015. Whereas, in the facts of the present appeals, late filing fee under section 234E

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