IYCWORLD SOFTINFRASTRUCTURE PVT LTD,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRALIZED PROCESSING CELL - TDS

In the result, in ITA No. 906, 907 & 908/Del/2024 are allowed and ITA No

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

c) to (f) of sub-section (1) of Section 200A can be read IYCWorld Softinfrastructure Pvt. Ltd. as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A

IYCWORLD SOFTINFRASTRUCTURE PVT LTD,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRALIZED PROCESSING CELL - TDS

In the result, in ITA No. 906, 907 & 908/Del/2024 are allowed and ITA No

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

c) to (f) of sub-section (1) of Section 200A can be read IYCWorld Softinfrastructure Pvt. Ltd. as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A

IYCWORLD SOFTINFRASTRUCTURE PVT LTD,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRALIZED PROCESSING CELL - TDS

In the result, in ITA No. 906, 907 & 908/Del/2024 are allowed and ITA No

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

c) to (f) of sub-section (1) of Section 200A can be read IYCWorld Softinfrastructure Pvt. Ltd. as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A

IYCWORLD SOFTINFRASTRUCTURE PVT LTD,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRALIZED PROCESSING CELL - TDS

In the result, in ITA No. 906, 907 & 908/Del/2024 are allowed and ITA No

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

c) to (f) of sub-section (1) of Section 200A can be read IYCWorld Softinfrastructure Pvt. Ltd. as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A

ABHISHEK MALHOTRA ,DELHI vs. ITO WARD-73(1), DELHI

Appeal of the Assessee are disposed off and the Appeal filed by the assessee

200A(1)(c) enabling the Assessing Officer to determine the fee under section 234E was brought into effect from 01-06-2015 and was held to be prospective. Hence, no computation of fee for demand or intimation for fee under section 234E could be made for TDS deducted for respective years / periods prior to 01/06/2015. Accordingly, the assessee

MEDSAVE HEALTH INSURANCE TPA LIMITED ,DELHI vs. ACIT,CPC TDS, GHAZIABAD

In the result, all the appeals filed by the Assessee stands dismissed

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments namely

ATN INFRATECH PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE-1(1), DELHI

In the result, these other

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

condoning the genuine circumstances and reasons behind the delay in filing of appeal by the applicant, if any ATN Infratech Private Limited 8 4. That on facts and in law, the AO has erred in levying late fee under section 234E of the Act. 5. That the impugned appellate order is arbitrary, illegal, bad in law and in violation

ATN INFRATECH PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE 1(1), NEW DELHI

In the result, these other

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

condoning the genuine circumstances and reasons behind the delay in filing of appeal by the applicant, if any ATN Infratech Private Limited 8 4. That on facts and in law, the AO has erred in levying late fee under section 234E of the Act. 5. That the impugned appellate order is arbitrary, illegal, bad in law and in violation

ATN INFRATECH PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE 1 (1), NEW DELHI

In the result, these other

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

condoning the genuine circumstances and reasons behind the delay in filing of appeal by the applicant, if any ATN Infratech Private Limited 8 4. That on facts and in law, the AO has erred in levying late fee under section 234E of the Act. 5. That the impugned appellate order is arbitrary, illegal, bad in law and in violation

ATN INFRATECH PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE-1(1), DELHI

In the result, these other

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

condoning the genuine circumstances and reasons behind the delay in filing of appeal by the applicant, if any ATN Infratech Private Limited 8 4. That on facts and in law, the AO has erred in levying late fee under section 234E of the Act. 5. That the impugned appellate order is arbitrary, illegal, bad in law and in violation

ATN INFRATECH PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE-1(1), DELHI

In the result, these other

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

condoning the genuine circumstances and reasons behind the delay in filing of appeal by the applicant, if any ATN Infratech Private Limited 8 4. That on facts and in law, the AO has erred in levying late fee under section 234E of the Act. 5. That the impugned appellate order is arbitrary, illegal, bad in law and in violation

ATN INFRATECH PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE 1(1), NEW DELHI

In the result, these other

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

condoning the genuine circumstances and reasons behind the delay in filing of appeal by the applicant, if any ATN Infratech Private Limited 8 4. That on facts and in law, the AO has erred in levying late fee under section 234E of the Act. 5. That the impugned appellate order is arbitrary, illegal, bad in law and in violation

ATN INFRATECH PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-1(1), DELHI

In the result, these other

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

condoning the genuine circumstances and reasons behind the delay in filing of appeal by the applicant, if any ATN Infratech Private Limited 8 4. That on facts and in law, the AO has erred in levying late fee under section 234E of the Act. 5. That the impugned appellate order is arbitrary, illegal, bad in law and in violation

ATN INFRATECH PRIVATE LIMTED,DELHI vs. ACIT, CIRCLE-1(1), DELHI

In the result, these other

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

condoning the genuine circumstances and reasons behind the delay in filing of appeal by the applicant, if any ATN Infratech Private Limited 8 4. That on facts and in law, the AO has erred in levying late fee under section 234E of the Act. 5. That the impugned appellate order is arbitrary, illegal, bad in law and in violation

ATN INFRATECH PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE 1 (1), NEW DELHI

In the result, these other

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

condoning the genuine circumstances and reasons behind the delay in filing of appeal by the applicant, if any ATN Infratech Private Limited 8 4. That on facts and in law, the AO has erred in levying late fee under section 234E of the Act. 5. That the impugned appellate order is arbitrary, illegal, bad in law and in violation

ATN INFRATECH PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE 1(1), NEW DELHI

In the result, these other

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

condoning the genuine circumstances and reasons behind the delay in filing of appeal by the applicant, if any ATN Infratech Private Limited 8 4. That on facts and in law, the AO has erred in levying late fee under section 234E of the Act. 5. That the impugned appellate order is arbitrary, illegal, bad in law and in violation

ATN INFRATECH PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE 1(1), NEW DELHI

In the result, these other

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

condoning the genuine circumstances and reasons behind the delay in filing of appeal by the applicant, if any ATN Infratech Private Limited 8 4. That on facts and in law, the AO has erred in levying late fee under section 234E of the Act. 5. That the impugned appellate order is arbitrary, illegal, bad in law and in violation

ATN INFRATECH PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE 1(1), NEW DELHI

In the result, these other

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

condoning the genuine circumstances and reasons behind the delay in filing of appeal by the applicant, if any ATN Infratech Private Limited 8 4. That on facts and in law, the AO has erred in levying late fee under section 234E of the Act. 5. That the impugned appellate order is arbitrary, illegal, bad in law and in violation