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

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

delay is condoned. ITA Nos .59/Ind/2021 & 60/Ind/2021 for A.Ys. 2013-14 2014-15 3. We have heard both the parties and perused the materials available on record. 4. The issue relates to addition under Section 234E

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

delay is condoned. ITA Nos .59/Ind/2021 & 60/Ind/2021 for A.Ys. 2013-14 2014-15 3. We have heard both the parties and perused the materials available on record. 4. The issue relates to addition under Section 234E

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

delay is condoned. ITA Nos .59/Ind/2021 & 60/Ind/2021 for A.Ys. 2013-14 2014-15 3. We have heard both the parties and perused the materials available on record. 4. The issue relates to addition under Section 234E

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

section 253(5) and the decision of Hon’ble Supreme Court, we take a judicious view, condone delay, admit appeal and proceed with hearing. 4. Ld. AR for assessee explained following facts of case: (i) The assessee-individual is an NRI. (ii) On 09.05.2018, the assessee purchased a property for Rs. 53,43,000/- from R.R. Jain Infra (PAN: AAQFR9972C

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

234E of the Income Tax, 1961 of Rs. 10,600/- for Quarter -4 of financial Year 2013-14 respectively without proper appreciating the facts of the case. 4. That on the facts and in the circumstances of the case and in law, the Ld DCIT(CPC)-TDS erred in charging interest under section 220(2) of the Income