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

Appeals are allowed\"

TDS Statement.\nSection 234 E is the charging section imposing\nliability of payment of fee by the defaulting\ndeductors as per its sub-section (3) as even in the\nabsence of section 200A

JEEVANDHARA HOSPITAL (P) LTD.,INDORE vs. ACIT-CPC-TDS, GHAZIABAD , INDORE

In the result, these three appeals

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing

TDS are not delivered within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. 4. The revenue authorities have levied the late fees for default in furnishing the statement in the processing of statement of tax deducted at source prepared u/s 200A

JEEVANDHARA HOSPITAL (P) LTD.,INDORE vs. ACIT-CPC-TDS, GHAZIABAD , INDORE

In the result, these three appeals

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing

TDS are not delivered within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. 4. The revenue authorities have levied the late fees for default in furnishing the statement in the processing of statement of tax deducted at source prepared u/s 200A

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

TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section 200a(1) of the it act. Specifically

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

TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section 200a(1) of the it act. Specifically

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

TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section 200a(1) of the it act. Specifically

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

TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section 200a(1) of the it act. Specifically

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

TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section 200a(1) of the it act. Specifically

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

TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section 200a(1) of the it act. Specifically

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

TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section 200a(1) of the it act. Specifically

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

TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section 200a(1) of the it act. Specifically

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

TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section 200a(1) of the it act. Specifically

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

TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section 200a(1) of the it act. Specifically

M.P.GRAMIN BANK ,TIRLA 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

TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section 200a(1) of the it act. Specifically

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

TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section 200a(1) of the it act. Specifically

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

TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section 200a(1) of the it act. Specifically

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

TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section 200a(1) of the it act. Specifically

M.P.GRAMIN BANK ,JHABUA 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

TDS statement filed before 01.06.2015. GROUND NO 2: Insertion of clause (c) to section 200a(1) of the it act. Specifically