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

Appeals are allowed\"

1) in the statute it is\nabsolutely clear that this is merely an enabling\nsection to compute/process the 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 return/statement because enabling clause (c) of sub-section (1) of section 200A have been inserted w.e.f. 01.06.2015 and before

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 return/statement because enabling clause (c) of sub-section (1) of section 200A have been inserted w.e.f. 01.06.2015 and before

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

1 Hc) read with Section 234E The Id. CIT (A) has erred and not considered that since the appeal under consideration is in respect to Demand under Section 200A for computation and intimation for the payment of fee under Section 234E for TDS

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

1 Hc) read with Section 234E The Id. CIT (A) has erred and not considered that since the appeal under consideration is in respect to Demand under Section 200A for computation and intimation for the payment of fee under Section 234E for TDS

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

1 Hc) read with Section 234E The Id. CIT (A) has erred and not considered that since the appeal under consideration is in respect to Demand under Section 200A for computation and intimation for the payment of fee under Section 234E for TDS

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

1 Hc) read with Section 234E The Id. CIT (A) has erred and not considered that since the appeal under consideration is in respect to Demand under Section 200A for computation and intimation for the payment of fee under Section 234E for TDS

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

1 Hc) read with Section 234E The Id. CIT (A) has erred and not considered that since the appeal under consideration is in respect to Demand under Section 200A for computation and intimation for the payment of fee under Section 234E for TDS

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

1 Hc) read with Section 234E The Id. CIT (A) has erred and not considered that since the appeal under consideration is in respect to Demand under Section 200A for computation and intimation for the payment of fee under Section 234E for TDS

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

1 Hc) read with Section 234E The Id. CIT (A) has erred and not considered that since the appeal under consideration is in respect to Demand under Section 200A for computation and intimation for the payment of fee under Section 234E for TDS

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

1 Hc) read with Section 234E The Id. CIT (A) has erred and not considered that since the appeal under consideration is in respect to Demand under Section 200A for computation and intimation for the payment of fee under Section 234E for TDS

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

1 Hc) read with Section 234E The Id. CIT (A) has erred and not considered that since the appeal under consideration is in respect to Demand under Section 200A for computation and intimation for the payment of fee under Section 234E for TDS

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

1 Hc) read with Section 234E The Id. CIT (A) has erred and not considered that since the appeal under consideration is in respect to Demand under Section 200A for computation and intimation for the payment of fee under Section 234E for TDS

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

1 Hc) read with Section 234E The Id. CIT (A) has erred and not considered that since the appeal under consideration is in respect to Demand under Section 200A for computation and intimation for the payment of fee under Section 234E for TDS

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

1 Hc) read with Section 234E The Id. CIT (A) has erred and not considered that since the appeal under consideration is in respect to Demand under Section 200A for computation and intimation for the payment of fee under Section 234E for TDS

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

1 Hc) read with Section 234E The Id. CIT (A) has erred and not considered that since the appeal under consideration is in respect to Demand under Section 200A for computation and intimation for the payment of fee under Section 234E for TDS

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

1 Hc) read with Section 234E The Id. CIT (A) has erred and not considered that since the appeal under consideration is in respect to Demand under Section 200A for computation and intimation for the payment of fee under Section 234E for TDS

M.P.GRAMIN BANK ,JIBAT 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

1 Hc) read with Section 234E The Id. CIT (A) has erred and not considered that since the appeal under consideration is in respect to Demand under Section 200A for computation and intimation for the payment of fee under Section 234E for TDS