SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

TDS. During assessment- proceeding, the assessee filed a declaration/certificate in Form No. 26A dated 26.03.2016 to claim the benefit of first proviso to section

ACIT (CENTRAL)-1, BHOPAL, BHOPAL vs. SOM DISTILLERIES AND BREWERIES LTD., BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

TDS. During assessment- proceeding, the assessee filed a declaration/certificate in Form No. 26A dated 26.03.2016 to claim the benefit of first proviso to section

UNION BANK OF INDIA RGPV - BHOPAL,BHOPAL vs. ACIT(TDS), BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

TDS survey found that the assessee paid interest without deducting tax at source. The Assessing Officer passed orders demanding tax and interest.", "held": "The Tribunal, considering the assessee's willingness to file Form No. 26A and avail benefits under the proviso to Sections

UNION BANK OF INDIA RGPV - BHOPAL,BHOPAL vs. ACIT(TDS), BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

TDS deductible, the period of delay, interest leviable u/s 201(1A) in his orders. Ultimately, the AO passed three separate orders for respective years demanding tax and interest payable by assessee. Aggrieved, the assessee carried matters in first-appeals before CIT(A) but could not represent cases and the CIT(A) passed ex-parte orders dismissing assessee’s appeals. Still

UNION BANK OF INDIA RGPV - BHOPAL,BHOPAL vs. ACIT(TDS), BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

TDS on interest payments made to RGPV, Bhopal for financial years 2011-12, 2012-13, and 2017-18. The Assessing Officer passed orders under sections 201(1) and 201(1A) demanding tax and interest. The assessee's appeals before the CIT(A) were dismissed ex-parte.", "held": "The Tribunal found that the assessee was willing to file Form No. 26A

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

section 194C of the Act. The BDA has also deducted TDS from payment made to sub-contractor as per the reply furnished. Thus, there exist contract between BDA and assessee tax deductor in furtherance which he has made the payments and the provisions of TDS u/s.194C are clearly attracted in respect of payment to BDA. (b). Though, it has been

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

section 194C of the Act. The BDA has also deducted TDS from payment made to sub-contractor as per the reply furnished. Thus, there exist contract between BDA and assessee tax deductor in furtherance which he has made the payments and the provisions of TDS u/s.194C are clearly attracted in respect of payment to BDA. (b). Though, it has been

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

section 194C of the Act. The BDA has also deducted TDS from payment made to sub-contractor as per the reply furnished. Thus, there exist contract between BDA and assessee tax deductor in furtherance which he has made the payments and the provisions of TDS u/s.194C are clearly attracted in respect of payment to BDA. (b). Though, it has been

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

section 194C of the Act. The BDA has also deducted TDS from payment made to sub-contractor as per the reply furnished. Thus, there exist contract between BDA and assessee tax deductor in furtherance which he has made the payments and the provisions of TDS u/s.194C are clearly attracted in respect of payment to BDA. (b). Though, it has been

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)-1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

section 194C of the Act. The BDA has also deducted TDS from payment made to sub-contractor as per the reply furnished. Thus, there exist contract between BDA and assessee tax deductor in furtherance which he has made the payments and the provisions of TDS u/s.194C are clearly attracted in respect of payment to BDA. (b). Though, it has been

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

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

section 194C of the Act. The BDA has also deducted TDS from payment made to sub-contractor as per the reply furnished. Thus, there exist contract between BDA and assessee tax deductor in furtherance which he has made the payments and the provisions of TDS u/s.194C are clearly attracted in respect of payment to BDA. (b). Though, it has been

JAGDISH KUMAR BASANTANI,BHOPAL vs. ITO 4(2), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year:2015-16 Jagdish Kumar Basantani Ito 4(2) F-143 First Floor, Bhopal बनाम/ Bhopal Plaza,Hamidia Road Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Adspb6993N Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.01.2025 Date Of Pronouncement 30.01.2025

TDS) out of payment of interest of Rs. 33,93,359/- to certain Non-Banking Finance Companies as detailed in Para 5.2 to 5.4 of assessment-order. During hearing before us, Ld. AR’s limited prayer is such that the assessee wants to claim the benefit of 2nd Proviso to section 40(a)(ia) read with 1st Proviso to section

SHAHANSHAH DAL MILL,BHOPAL vs. ITO-5(3), BHOPAL, BHOPAL

Appeal is dismissed

26A before your honour and have\npaid interest from the day on which interest was credited in its book and\nactual filing of return by the recipient. Offering income by the recipients has\nno connection with this default of the assessee. The ground taken by the\nassessee is related with TDS default and the point has already been\nconsidered