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

Appeals are allowed\"

delay in filing of\nTDS statements. In this sense, insertion of clause\n(c) to section 200A(1), is only an addendum to the\nsection to provide for the machinery provision to\ncompute the fee payable u/s 234E at the time of\nprocessing of TDS statement and the same is\nenabling for processes in nature. This is very much\nevident

KENDRIYA VIDYALAYA BARWANI M P,BARWANI vs. DCIT CPC-TDS, GHAZIABAD

Appeal is allowed for statistical purpose

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2014-15

200A of the Income Tax, 1961 dated on 09.02.2024 and determined on account of interest under section 220(2) of the Income Tax Act, 1961 the amount of Rs.12,190/- for quarter 24Q-4 for the Financial year 2013-14 relevant to Assessment year 2014-15 which according to assessee in any case is neither legal nor proper. 2.6 That

AMEY JAIN,INDORE vs. OFFICER, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2019-20 Amey Jain, Ito 1(1), 127, Anurag Nagar Bh Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aqbpj1217D Assessee By Shri Harsh Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

3. The averments made by assessee in above application, which are self- explanatory and which do not require repetition, were discussed and the Ld. DR for revenue does not have any objection if the bench condones delay and accordingly left it to the wisdom of bench. We have considered the explanation advanced by assessee and in absence of any contrary