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

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said 9 ITA No.3681/Del./2017 that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee 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

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said 9 ITA No.3681/Del./2017 that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee 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

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said 9 ITA No.3681/Del./2017 that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee 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

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said 9 ITA No.3681/Del./2017 that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A

A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

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

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

3. The delay in filing the appeal is purely unintentional and occurred due to a bona fide mistake. There was neither any willful negligence nor any deliberate attempt to delay the proceedings. 4. The Appellant humbly prays that the Hon’ble Tribunal may kindly take a sympathetic and humanitarian view of the situation and condone the delay in the interest

A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

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

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

3. The delay in filing the appeal is purely unintentional and occurred due to a bona fide mistake. There was neither any willful negligence nor any deliberate attempt to delay the proceedings. 4. The Appellant humbly prays that the Hon’ble Tribunal may kindly take a sympathetic and humanitarian view of the situation and condone the delay in the interest

A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

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

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

3. The delay in filing the appeal is purely unintentional and occurred due to a bona fide mistake. There was neither any willful negligence nor any deliberate attempt to delay the proceedings. 4. The Appellant humbly prays that the Hon’ble Tribunal may kindly take a sympathetic and humanitarian view of the situation and condone the delay in the interest

A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

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

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

3. The delay in filing the appeal is purely unintentional and occurred due to a bona fide mistake. There was neither any willful negligence nor any deliberate attempt to delay the proceedings. 4. The Appellant humbly prays that the Hon’ble Tribunal may kindly take a sympathetic and humanitarian view of the situation and condone the delay in the interest

A2Z WASTE MANAGEMENT (BADAUN) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

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

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4441 To 4445/Del/2025 िनधा"रणवष"/Assessment Years: 2013-14, 2014-15 & 2015-16 बनाम A2Z Waste Management (Badaun) Ltd. Deputy/Assistant O-116, 1St Floor, Dlf Shopping Mall, Vs. Commisioner Of Income Tax Arjun Marg, Dlf City Phase-1, (Tds), Dlf Qe S.O. Gurgaon, Haryana, India. Cpc, Aayakar Bhawan, Pan No.Rtka06546B Sector-3, Vaishali, Ghaziabad, U.P. अपीलाथ" Appellant ""यथ"/Respondent

3. The delay in filing the appeal is purely unintentional and occurred due to a bona fide mistake. There was neither any willful negligence nor any deliberate attempt to delay the proceedings. 4. The Appellant humbly prays that the Hon’ble Tribunal may kindly take a sympathetic and humanitarian view of the situation and condone the delay in the interest

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT - CPC - TDS, GHAIABAD

The appeal of the assessee is allowed

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

3. Further, having taking into consideration the effective date of order after rectification Ld. CIT(A) observed that amended provision of section 200A were applicable w.e.f 01.06.2015, and the ld AO has rightly levied late filing fees. 4. The assessee has come in appeal raising following ground of appeal and those in ITA No. 1033/Del/2020 are reproduces

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

The appeal of the assessee is allowed

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

3. Further, having taking into consideration the effective date of order after rectification Ld. CIT(A) observed that amended provision of section 200A were applicable w.e.f 01.06.2015, and the ld AO has rightly levied late filing fees. 4. The assessee has come in appeal raising following ground of appeal and those in ITA No. 1033/Del/2020 are reproduces

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

The appeal of the assessee is allowed

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

3. Further, having taking into consideration the effective date of order after rectification Ld. CIT(A) observed that amended provision of section 200A were applicable w.e.f 01.06.2015, and the ld AO has rightly levied late filing fees. 4. The assessee has come in appeal raising following ground of appeal and those in ITA No. 1033/Del/2020 are reproduces

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT - CPC - TDS, GHAIABAD

The appeal of the assessee is allowed

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

3. Further, having taking into consideration the effective date of order after rectification Ld. CIT(A) observed that amended provision of section 200A were applicable w.e.f 01.06.2015, and the ld AO has rightly levied late filing fees. 4. The assessee has come in appeal raising following ground of appeal and those in ITA No. 1033/Del/2020 are reproduces

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

In the result, all the four appeals of the assessee are allowed\nfor statistical purposes

condoning the delay.", "result": "Allowed", "sections": [ "154", "200A", "3" ], "issues": "Whether the Ld. CIT(A) erred in dismissing appeals on merit

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

DREAN DESIGN AND DISPLAY INDIA PVT. LTD.,GREATER NOIDA vs. DCIT/TDS/CPC, GHAZIABAD

In the result, all the captioned appeals are allowed

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

3) as the case may be. The CPC while processing the TDS statement issued intimation / order to the assessee under Section 200A of the Act and levied late fees of different amounts computed with reference to section 234E of the Act. 5.3 The assessee challenged the action of the Assessing Officer before the CIT(A) and contended that the demand

DREAM DESIGN AND DISPLAY INDIA PRIVATE LIMITED,UTTAR PRADESH vs. DCIT CIRCLE 7(1), NEW DELHI

In the result, all the captioned appeals are allowed

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

3) as the case may be. The CPC while processing the TDS statement issued intimation / order to the assessee under Section 200A of the Act and levied late fees of different amounts computed with reference to section 234E of the Act. 5.3 The assessee challenged the action of the Assessing Officer before the CIT(A) and contended that the demand

DREAM DESIGH AND DISPLAY INDIA PVT. LTD.,,GREATER NOIDA vs. DCIT/TDS/CPC, NEW DELHI

In the result, all the captioned appeals are allowed

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

3) as the case may be. The CPC while processing the TDS statement issued intimation / order to the assessee under Section 200A of the Act and levied late fees of different amounts computed with reference to section 234E of the Act. 5.3 The assessee challenged the action of the Assessing Officer before the CIT(A) and contended that the demand