SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

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

condoned and these appeals are admitted and heard. 6. The assessee is aggrieved by the late fee imposed by AO u/s 234E for delay filing of Statements of TDS in Form No. 24Q. Admittedly, the Statements relate to Quarter-2 and Quarter-3 of Financial Year 2012-13 and the assessee is claiming that prior to 01.06.2015, there

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

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

condoned and these appeals are admitted and heard. 6. The assessee is aggrieved by the late fee imposed by AO u/s 234E for delay filing of Statements of TDS in Form No. 24Q. Admittedly, the Statements relate to Quarter-2 and Quarter-3 of Financial Year 2012-13 and the assessee is claiming that prior to 01.06.2015, there

NATIONAL LAW INSTITUTE UNIVERSITY ,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed in terms mentioned above

delay of\n78/74 days is condoned taking into account the explanation given by\nassessee in above application in the light of Collector, Land Acquisition Vs\nMst. Katiji and others 1987 AIR 1353, 1987 2 SCC 387 having settled\nthe law long back that all such technical aspects must make a way for the\ncause of substantial justice.\n4. Brief facts

PEOPLES UNIVERSITY,BHOPAL vs. ADDL./ JOINT COMMISSIONER OF INCOME-TAX (APPEALS)-2, MUMBAI, MUMBAI

The appeal of the assessee is allowed for statistical purpose

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M. Joshi

section 12A/12AB of the Income-Tax Act, 1961, the income of the appellant society should be computed in accordance with the provisions of ss. 11 & 12 of the Income-Tax Act, 1961. 4. That, without prejudice to the above, the learned CIT(A) grossly erred, both on facts and in law, in confirming the action of the AO for determining

PEOPLES UNIVERSITY,BHOPAL vs. ADDL./JOINT COMMISSIONER OF INCOME TAX (APPEALS)-2, MUMBAI, MUMBAI

The appeal of the assessee is allowed for statistical purpose

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M. Joshi

section 12A/12AB of the Income-Tax Act, 1961, the income of the appellant society should be computed in accordance with the provisions of ss. 11 & 12 of the Income-Tax Act, 1961. 4. That, without prejudice to the above, the learned CIT(A) grossly erred, both on facts and in law, in confirming the action of the AO for determining