GOVERNEMNT SECONDARY SCHOOL PRINCIPAL OFFICER TOOMLIKABAS, CHAKSU,CHAKSU vs. ACIT CPC TDS GHAZIABAD, GHAZIABAD

In the result, this appeal of the assessee is dismissed

TDS statements as required U/s 200(3) of the Act, which reads as under: “Section 200- Duty of person deducting

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, the penalty levied in 3 cases is hereby directed to be deleted subject to verification of payment of taxes along with fee and interest

TDS, Jaipur Central Government, he had delivered or cause to be delivered the statement referred to in sub-section (3) of section 200

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

200 for every day during which the failure continues. The amount of late fees shall not exceed the amount of TDS. 2. Penalty for late filing or Non filing of TDS statement U/s 271H: As per section

M/S GOLD CREATIONS,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CELL-TDS, GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

TDS statement in Form 26Q as per provisions of section 200(3) of the IT Act for the assessment year

SPECIAL JUDGE COURT SC/ST,AJMER vs. INCOME TAX OFFICER (TDS), AJMER

In the result, the ground of appeal is partly allowed

200 TTJ (Jd) 1 (2019). ITA 1086/JP/2019 5 Special Judge Court SC/ST Vs ITO(TDS) 7. The ld. DR is heard who has submitted that the assessee has filed the quarterly TDS return sometime in year 2017 which is well after amendment to the provisions in section

SOCIAL WORK & RESEARCH CENTRE,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Or At The Time Of Hearing.”

TDS statement in Form No. 27Q within the time prescribed on or before 15.07.2014 but the same were filed belatedly on 29th January, 2017. The AO while processing the statement in Form No. 27Q has levied the fee of Rs. 1,85,500/- under section 234E @ Rs. 200

RASHTRIYA MILITARY SCHOOL,JAIPUR vs. INCOME TAX OFFICER (TDS), AJMER

In the result, the ground of appeal is partly allowed

TDS return of the appellant has been processed on 04.12.2017, therefore I am of the considered view that adjustment made under section 200

INCOME TAX OFFICER, TDS-3, JAIPUR vs. AJMER VIDHYUT VITRAN NIGAM LTD., ASSISTANT ENGINEER (O&M), SIKAR

In the result, the appeal of the Revenue is dismissed on account of low tax

200 for F.Y 2016-17 (Quarter-3) in contrary to Clause (c) to Section 200A(1) inserted by the Finance Act 2015 w.e.f 01.06.2015? 2. Whether under the facts and circumstances of the case and the law, the application of provisions of Section 234E by the Assessing Officer (TDS

INCOME TAX OFFICER, TDS-3, JAIPUR vs. AJMER VIDHYUT VITRAN NIGAM LTD., ASSISTANT ENGINEER (O &M) PUSHKAR, AJMER

In the result, the appeal of the Revenue is dismissed on account of low tax

200 for F.Y 2016-17 (Quarter-3) in contrary to Clause (c) to Section 200A(1) inserted by the Finance Act 2015 w.e.f 01.06.2015? 2. Whether under the facts and circumstances of the case and the law, the application of provisions of Section 234E by the Assessing Officer (TDS

GIRNAR SOFTWARE PVT. LTD.,DELHI vs. ASSISTNAT COMMISSIONER OF INCOME TAX-TDS, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

section 192 of the Act as under :- S. FY Expense Amount of TDS to be Actually Short Interest No. provision deducted deducted deduction u/s made u/s 192 @ by the u/s 201(1) 201(1A) 30% deductor Rs. 1) 2014- ESOP Rs.1,09,84,200

GEETA STAR HOTELS & RESORTS P LTD.,JAIPUR vs. DCIT, CPC-TDS, GHAZIABAD

In the result, the appeal of the assessee is allowed

200, such statement shall be processed in the following manner, namely:— (c) the fee, if any, shall be computed in accordance with the provisions of section 234E;” 7.3 Hence, for the above it is clear that although prior to 1.6.2015, fees u/s 234E can be levied, yet the same cannot be levied while processing TDS

MANISH GOVIND DANGI,UDIAPUR vs. ACIT, CIRCLE (INTL.TAX), JAIPUR

The appeal of the assessee is allowed for statistical purpose

200/- by alleging that TDS has not been deducted by the assessee u/s. 194IA of the Act at the time of purchase of immovable property, alleging that property was purchased during the year under consideration and has not considered the submissions made by the assessee. Aggrieved from the said order of the AO, assessee preferred an appeal before

JAIPUR METRO RAIL CORPORATION LIMITED,JAIPUR vs. DCIT, JAIPUR

In the result, the appeal filed by the assessee is dismissed

Bench: Passing The Order.’’

section 200. The TDS amount is to be deducted and remitted belongs to the Revenue/ Govt., hence interest u/s 201 (1A) is charged

THE RAILWAY EMPLOYEE'S CO-OPERATIVE BANK LTD.,AJMER vs. INCOME TAX OFFICER, TDS, AJMER

In the result, appeal of the assessee is allowed

TDS u/s 194A was issued on 16.03.2016 and Order u/s 201/201A of the I.T. Act was passed on 29.03.2016. Therefore, the initiation of proceedings as well as order passed u/s 201/201A was time barred as the same was passed after a period of six years and 10 months after ending of financial year 2008-09 in which interest was paid

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, appeals of the assessee are allowed for statistical purposes

TDS in the prescribed Form 24Q for the financial year 2012-13 as required under section 200(3) of the IT Act. Accordingly

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, appeals of the assessee are allowed for statistical purposes

TDS in the prescribed Form 24Q for the financial year 2012-13 as required under section 200(3) of the IT Act. Accordingly

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, appeals of the assessee are allowed for statistical purposes

TDS in the prescribed Form 24Q for the financial year 2012-13 as required under section 200(3) of the IT Act. Accordingly

M/S WORLD TRADE PARK LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, appeals of the assessee are allowed for statistical purposes

TDS in the prescribed Form 24Q for the financial year 2012-13 as required under section 200(3) of the IT Act. Accordingly