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

Appeals are allowed\"

2) of the Act also do not\nsurvive.'\n21. We find, the Delhi Bench of the Tribunal in the following\ndecisions also have held that no fee can be levied u/s 234E in\nterms of section 200A where the date of filing of TDS

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

200A, where the assessee or the deductor objects] to the making of adjustments, or any order of assessment under sub-section (3) of section 143 79[[except an order passed in pursuance of directions of the Dispute Resolution Panel 80[***] 81[or an order referred to in sub-section (12) of section 144BA]]] or section 144, to the income assessed

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

200A, where the assessee or the deductor objects] to the making of adjustments, or any order of assessment under sub-section (3) of section 143 79[[except an order passed in pursuance of directions of the Dispute Resolution Panel 80[***] 81[or an order referred to in sub-section (12) of section 144BA]]] or section 144, to the income assessed

SUKHMANI AUTOMOBILES,INDORE vs. ITO-TDS-I, INDORE

In the result, all these appealsat the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

200A of the Act. 3. Brief facts common in all these appeals are that the appellant was required to file the statement of tax deducted at source for the respective quarter but failed to do so within the due date prescribed in the law for filing such quarterly TDS returns. As per the provisions of section 2

SUKHMANI AUTOMOBILES,INDORE vs. ITO-TDS-I, INDORE

In the result, all these appealsat the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

200A of the Act. 3. Brief facts common in all these appeals are that the appellant was required to file the statement of tax deducted at source for the respective quarter but failed to do so within the due date prescribed in the law for filing such quarterly TDS returns. As per the provisions of section 2

DR. ARUNESH KUMAR MISHRA MEMORIAL EDUCATION SOCIETY,INDORE vs. ACIT- CPC-TDS-GHAZIABAD, GHAZIABAD

In the result, all these appealsat the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

200A of the Act. 3. Brief facts common in all these appeals are that the appellant was required to file the statement of tax deducted at source for the respective quarter but failed to do so within the due date prescribed in the law for filing such quarterly TDS returns. As per the provisions of section 2

DR. ARUNESH KUMAR MISHRA MEMORIAL EDUCATION SOCIETY,INDORE vs. ACIT- CPC-TDS-GHAZIABAD, GHAZIABAD

In the result, all these appealsat the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

200A of the Act. 3. Brief facts common in all these appeals are that the appellant was required to file the statement of tax deducted at source for the respective quarter but failed to do so within the due date prescribed in the law for filing such quarterly TDS returns. As per the provisions of section 2

THE CENTRAL BANK OF INDIA SHOBHAPUR BR. ,HOSHANGABAD vs. DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 of the Act. Against

THE CENTRAL BANK OF INDIA SOHAGPUR BR. ,HOSHANGABAD vs. DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 of the Act. Against

THE CENTRAL BANK OF INDIA SOHAGPUR BR. ,HOSHANGABAD vs. DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 of the Act. Against

THE CENTRAL BANK OF INDIA SOHAGPUR BR. ,HOSHANGABAD vs. DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 of the Act. Against

THE CENTRAL BANK OF INDIA SHOBHAPUR BR. ,HOSHANGABAD vs. DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 of the Act. Against

THE CENTRAL BANK OF INDIA SOHAGPUR BR. ,HOSHANGABAD vs. DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 of the Act. Against

THE CENTRAL BANK OF INDIA SOHAGPUR BR. ,HOSHANGABAD vs. DCIT (CPC)-TDS GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 of the Act. Against

CENTRAL BANK OF INDIA GULMOHAR BR. ,BHOPAL vs. DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 of the Act. Against

CENTRAL BANK OF INDIA PANJARKALAN BR. ,HOSHANGABAD vs. DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 of the Act. Against

CENTRAL BANK OF INDIA PANJARKALAN BR. ,HOSHANGABAD vs. DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 of the Act. Against

CENTRAL BANK OF INDIA GULMOHAR BR. ,BHOPAL vs. DCIT (CPC)-TDS, GHAZIABAD, GHAZIABAD

In the result, all 165 appeals at the instance of assessee(s) are allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

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 of the Act. Against