THE ACIT CENTRAL-3, INDORE vs. JARNALBEER SINGH BHATIA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

TDS on such expenses and has failed to do so ? b) Without prejudice to the above, additional evidence was admitted without giving adequate opportunity to the AO ? c) Without prejudice to the above, there is non-compliance of section 194C(7) of the Income-tax Act by the assessee since the assessee failed to furnish, to the prescribed income

JARNALBEER SINGH BHATIA,KHANDWA vs. THE ACIT CENTRAL-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

TDS on such expenses and has failed to do so ? b) Without prejudice to the above, additional evidence was admitted without giving adequate opportunity to the AO ? c) Without prejudice to the above, there is non-compliance of section 194C(7) of the Income-tax Act by the assessee since the assessee failed to furnish, to the prescribed income

BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

7-08-2014 and computed the delay in\nfiling the appeal late before him. However, the assessee had\nfiled the appeal before the CIT(A) against the order passed under\nsection 154 of the Act. The said application for rectification\nunder section 154 was filed on 8-06-2017/09-3-2017 in the\nrespective years. The said application was decided

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

154 of the Act ought to have been entertained by the Revenue. 10. In this regard, learned DR also made submission that the decision of the ITAT, Jaipur Bench, was in relation to provisions of Rule 37BA of the Rules which is applicable to TDS and not to TCS and it is only Rule 37-I of the Rules which

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

154 of the Act ought to have been entertained by the Revenue. 10. In this regard, learned DR also made submission that the decision of the ITAT, Jaipur Bench, was in relation to provisions of Rule 37BA of the Rules which is applicable to TDS and not to TCS and it is only Rule 37-I of the Rules which

RNG CONSTRUCTION CO,INDRA NAGAR vs. DCIT-CPC, CPC-BENGALURU

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshirng Construction Co. Dcit-Cpc बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqfr9084B Assessee By Shri Yashwant Sharma, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025

154. Apart therefrom, the provisions of Section 143(1)(a)(i) indicate that the intimation sent under Section 143(1)(a) shall be without prejudice to the provisions of Sub-section (2). The Legislature, therefore, intended that, where the summary procedure under Sub-section (1) has been adopted, there should be scope available for the Revenue, either suo motu

M.P.GRAMIN BANK ,TIRGAON vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

7. Before us, the Ld. AR appearing on behalf of assessees submitted that the delays in filing quarterly-returns of TDS in Form No. 26Q was for the period prior to 01.06.2015 for which there was no provision in section 200A for levy of late-fee thereby rendering the late-fee charged in intimations issued u/s 200A as illegal

M.P.GRAMIN BANK ,BHESOLA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

7. Before us, the Ld. AR appearing on behalf of assessees submitted that the delays in filing quarterly-returns of TDS in Form No. 26Q was for the period prior to 01.06.2015 for which there was no provision in section 200A for levy of late-fee thereby rendering the late-fee charged in intimations issued u/s 200A as illegal

M.P.GRAMIN BANK ,SUSARI vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

7. Before us, the Ld. AR appearing on behalf of assessees submitted that the delays in filing quarterly-returns of TDS in Form No. 26Q was for the period prior to 01.06.2015 for which there was no provision in section 200A for levy of late-fee thereby rendering the late-fee charged in intimations issued u/s 200A as illegal

M.P.GRAMIN BANK ,PADIYAL vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

7. Before us, the Ld. AR appearing on behalf of assessees submitted that the delays in filing quarterly-returns of TDS in Form No. 26Q was for the period prior to 01.06.2015 for which there was no provision in section 200A for levy of late-fee thereby rendering the late-fee charged in intimations issued u/s 200A as illegal

M.P.GRAMIN BANK ,LABRIYA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

7. Before us, the Ld. AR appearing on behalf of assessees submitted that the delays in filing quarterly-returns of TDS in Form No. 26Q was for the period prior to 01.06.2015 for which there was no provision in section 200A for levy of late-fee thereby rendering the late-fee charged in intimations issued u/s 200A as illegal

M.P.GRAMIN BANK ,AJANDA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

7. Before us, the Ld. AR appearing on behalf of assessees submitted that the delays in filing quarterly-returns of TDS in Form No. 26Q was for the period prior to 01.06.2015 for which there was no provision in section 200A for levy of late-fee thereby rendering the late-fee charged in intimations issued u/s 200A as illegal

M.P.GRAMIN BANK ,AMZERA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

7. Before us, the Ld. AR appearing on behalf of assessees submitted that the delays in filing quarterly-returns of TDS in Form No. 26Q was for the period prior to 01.06.2015 for which there was no provision in section 200A for levy of late-fee thereby rendering the late-fee charged in intimations issued u/s 200A as illegal

M.P.GRAMIN BANK ,BHESOLA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

7. Before us, the Ld. AR appearing on behalf of assessees submitted that the delays in filing quarterly-returns of TDS in Form No. 26Q was for the period prior to 01.06.2015 for which there was no provision in section 200A for levy of late-fee thereby rendering the late-fee charged in intimations issued u/s 200A as illegal

M.P.GRAMIN BANK ,SINGHANA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

7. Before us, the Ld. AR appearing on behalf of assessees submitted that the delays in filing quarterly-returns of TDS in Form No. 26Q was for the period prior to 01.06.2015 for which there was no provision in section 200A for levy of late-fee thereby rendering the late-fee charged in intimations issued u/s 200A as illegal

M.P.GRAMIN BANK ,PIPLIYA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

7. Before us, the Ld. AR appearing on behalf of assessees submitted that the delays in filing quarterly-returns of TDS in Form No. 26Q was for the period prior to 01.06.2015 for which there was no provision in section 200A for levy of late-fee thereby rendering the late-fee charged in intimations issued u/s 200A as illegal

M.P.GRAMIN BANK ,TRIMURTI NAGAR vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

7. Before us, the Ld. AR appearing on behalf of assessees submitted that the delays in filing quarterly-returns of TDS in Form No. 26Q was for the period prior to 01.06.2015 for which there was no provision in section 200A for levy of late-fee thereby rendering the late-fee charged in intimations issued u/s 200A as illegal

M.P.GRAMIN BANK ,BAKANER vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Garg

7. Before us, the Ld. AR appearing on behalf of assessees submitted that the delays in filing quarterly-returns of TDS in Form No. 26Q was for the period prior to 01.06.2015 for which there was no provision in section 200A for levy of late-fee thereby rendering the late-fee charged in intimations issued u/s 200A as illegal