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

Appeals are allowed\"

88 ITR 192(SC). The relevant findings of the\nTribunal are as under:-\n11. \"We have heard the rival contentions and perused the\nrecord. The issue arising in the present bunch of appeals is\nagainst levy of late filing fees under section 234E of the Act\nwhile issuing intimation under section 200A of the Act, in the\nfirst bunch

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

88,390/- respectively. Therefore, according to assessee, the TDS actually deducted was in fact more than the TDS deductible and hence there was no short-deduction. It is also observed that the controversy of short- deduction between the revenue and assessee is for the reason that the revenue has computed deductible amount of TDS on “gross salary”, whereas the assessee

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

88,390/- respectively. Therefore, according to assessee, the TDS actually deducted was in fact more than the TDS deductible and hence there was no short-deduction. It is also observed that the controversy of short- deduction between the revenue and assessee is for the reason that the revenue has computed deductible amount of TDS on “gross salary”, whereas the assessee

PATWA ABHIKARAN P LTD,INDORE vs. ACIT- TDS-CPC , GHAZIABAD

In the result, this appeal is party allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

88,390/- respectively. Therefore, according to assessee, the TDS actually deducted was in fact more than the TDS deductible and hence there was no short-deduction. It is also observed that the controversy of short- deduction between the revenue and assessee is for the reason that the revenue has computed deductible amount of TDS on “gross salary”, whereas the assessee

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)', in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that 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)', in ITA No. 442/Agra/2017 dtd. 09.04.2018 authored by one of us (the Ld. J.M.). The relevant part of the order is reproduced as follows: "3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A

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 returns filed pertaining to period prior to 01.06.2015, the impunged notices for late filing levy shall be quashed considering the amendment in section 200A is effective only from 01-06-2015. GROUND NO 4: Hon'ble High Court Case Law pronouncing Judgement in Assessee's favour in similar cases (along with Hon'ble Supreme Court Judgement in case

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 returns filed pertaining to period prior to 01.06.2015, the impunged notices for late filing levy shall be quashed considering the amendment in section 200A is effective only from 01-06-2015. GROUND NO 4: Hon'ble High Court Case Law pronouncing Judgement in Assessee's favour in similar cases (along with Hon'ble Supreme Court Judgement in case

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 returns filed pertaining to period prior to 01.06.2015, the impunged notices for late filing levy shall be quashed considering the amendment in section 200A is effective only from 01-06-2015. GROUND NO 4: Hon'ble High Court Case Law pronouncing Judgement in Assessee's favour in similar cases (along with Hon'ble Supreme Court Judgement in case

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 returns filed pertaining to period prior to 01.06.2015, the impunged notices for late filing levy shall be quashed considering the amendment in section 200A is effective only from 01-06-2015. GROUND NO 4: Hon'ble High Court Case Law pronouncing Judgement in Assessee's favour in similar cases (along with Hon'ble Supreme Court Judgement in case

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 returns filed pertaining to period prior to 01.06.2015, the impunged notices for late filing levy shall be quashed considering the amendment in section 200A is effective only from 01-06-2015. GROUND NO 4: Hon'ble High Court Case Law pronouncing Judgement in Assessee's favour in similar cases (along with Hon'ble Supreme Court Judgement in case

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 returns filed pertaining to period prior to 01.06.2015, the impunged notices for late filing levy shall be quashed considering the amendment in section 200A is effective only from 01-06-2015. GROUND NO 4: Hon'ble High Court Case Law pronouncing Judgement in Assessee's favour in similar cases (along with Hon'ble Supreme Court Judgement in case

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 returns filed pertaining to period prior to 01.06.2015, the impunged notices for late filing levy shall be quashed considering the amendment in section 200A is effective only from 01-06-2015. GROUND NO 4: Hon'ble High Court Case Law pronouncing Judgement in Assessee's favour in similar cases (along with Hon'ble Supreme Court Judgement in case

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 returns filed pertaining to period prior to 01.06.2015, the impunged notices for late filing levy shall be quashed considering the amendment in section 200A is effective only from 01-06-2015. GROUND NO 4: Hon'ble High Court Case Law pronouncing Judgement in Assessee's favour in similar cases (along with Hon'ble Supreme Court Judgement in case

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 returns filed pertaining to period prior to 01.06.2015, the impunged notices for late filing levy shall be quashed considering the amendment in section 200A is effective only from 01-06-2015. GROUND NO 4: Hon'ble High Court Case Law pronouncing Judgement in Assessee's favour in similar cases (along with Hon'ble Supreme Court Judgement in case

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 returns filed pertaining to period prior to 01.06.2015, the impunged notices for late filing levy shall be quashed considering the amendment in section 200A is effective only from 01-06-2015. GROUND NO 4: Hon'ble High Court Case Law pronouncing Judgement in Assessee's favour in similar cases (along with Hon'ble Supreme Court Judgement in case

M.P.GRAMIN BANK ,GHATABILLOD 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 returns filed pertaining to period prior to 01.06.2015, the impunged notices for late filing levy shall be quashed considering the amendment in section 200A is effective only from 01-06-2015. GROUND NO 4: Hon'ble High Court Case Law pronouncing Judgement in Assessee's favour in similar cases (along with Hon'ble Supreme Court Judgement in case

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 returns filed pertaining to period prior to 01.06.2015, the impunged notices for late filing levy shall be quashed considering the amendment in section 200A is effective only from 01-06-2015. GROUND NO 4: Hon'ble High Court Case Law pronouncing Judgement in Assessee's favour in similar cases (along with Hon'ble Supreme Court Judgement in case