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

Section 200A and accordingly, intimation of processing with default and levy of fee of Rs.7,800/- u/s 200A(1)(c) of the Income Tax Act, 1961 was communicated to the assessee as per the law. 5. It was further submitted that being aggrieved by the levy of fee u/s 200A(1)(c), for the late filing of TDS

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 Return. Section 200A was amended by Finance Act 2015 and w.e.f 1st 7.2 June, 2015 clause (c) to subsection (1

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

In the result, the appeal of the assessee is allowed

1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. Hence, the intimation issued by the Assessing Officer under section 200A

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

The appeal of the assessee is allowed for statistical purpose

section Field 26A Paper Up to & 201(1A) Assessing including 2016- and/or Officer 17 40(a)(ia) (TDS)[1] CPC-TDS 26A Electronic 12[2] Up to & 200A

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

In the result, the ground of appeal is partly allowed

TDS statement for the 1st quarter of the F.Y. 2013-14 was processed on 14/10/2017. With effect from 01.06.2015, adjustments in respect of the fee paid u/s 234E can be made under clause (c) of Sub-section 1 of Section 200A

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.”

1,85,500/- under section 234E @ Rs. 200/- per day for the period from 16.07.2014 to 29.01.2017 total 929 days and issued intimation under section 200A of the Act. The assessee challenged the said order/intimation issued by the AO under section 200A before the ld. CIT (A) and submitted that the levy of fee under section 234E for the relevant

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

In the result, the ground of appeal is partly allowed

200A that the TDS statement for the 2nd quarter of the F.Y. 2012-13 was processed on 04.12.2017. With effect from 01.06.2015, adjustments in 2 ITA No. 988-995/JP/2019 Rashtriya Military School, Ajmer vs. ITO (TDS), Ajmer respect of the fee paid u/s 234E can be made under clause (c) of Sub-section 1

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

In the result, this appeal of the assessee is dismissed

section in such form and verified in such manner as may be specified by the authority.]” The quarterly TDS statement as well as annual TDS returns are required to be processed U/s 200A of the Act which reads as under: “Processing of statements of tax deducted at source. 200A. (1

SHRI ANIL KUMAR MAHESHWARI,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

In the result, the ground of appeal is partly allowed

TDS statement for the 4th quarter of the F.Y 2014-15 was processed on 18.09.2015. With effect from 01.06.2015, adjustments in respect of the fee paid u/s 234E can be made under clause (c) of Sub-section 1 of section 200A

M/S AJMER THERMOTECH PVT. LTD.,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

In the result, the ground of appeal is partly allowed

TDS statement for the 4th quarter of the F.Y 2014-15 was processed on 18.09.2015. With effect from 01.06.2015, adjustments in respect of the fee paid u/s 234E can be made under clause (c) of Sub-section 1 of section 200A

SHRI UTTAM CHAND GANGWAL,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

In the result, the ground of appeal is partly allowed

TDS statement for the 4th quarter of the F.Y 2014-15 was processed on 30.07.2015. With effect from 01.06.2015, adjustments in respect of the fee paid u/s 234E can be made under clause (c) of Sub-section 1 of section 200A

CANTT BOARD,AJMER vs. INCOME TAX OFFICER (TDS), AJMER, AJMER

In the result, all the appeals of the assessee are allowed

1) of Section 200A are appealable w.e.f. 01/6/2015 only. Prior to that the levy of fees U/s 234E was not an appealable order. Thus, the fees for failure to furnish the statement as per Section 200 of the Act is levied U/s 234E of the Act and the period from 01/7/2012 to 01/6/2015 is not appealable. Thus, the fees levied

AEN (O&M) AVVNL, DANTA RAMGARH,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

TDS deptt. It self accepted these without late fee. 6. The learned CIT APPEALS erred in not following the provision of Section 200A in sub section (1

AEN (O&M) AVVNL, NEEM KA THANA,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

TDS deptt. It self accepted these without late fee. 6. The learned CIT APPEALS erred in not following the provision of Section 200A in sub section (1

AEN (O&M) AVVNL, DANTA RAMGARH,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

TDS deptt. It self accepted these without late fee. 6. The learned CIT APPEALS erred in not following the provision of Section 200A in sub section (1

AEN (O&M) AVVNL, KANWAT ,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

TDS deptt. It self accepted these without late fee. 6. The learned CIT APPEALS erred in not following the provision of Section 200A in sub section (1

AEN (O&M) AVVNL, KANWAT ,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

TDS deptt. It self accepted these without late fee. 6. The learned CIT APPEALS erred in not following the provision of Section 200A in sub section (1

AEN (O&M) AVVNL, KHATUSHYAMJI,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

TDS deptt. It self accepted these without late fee. 6. The learned CIT APPEALS erred in not following the provision of Section 200A in sub section (1

AEN (O&M) AVVNL, KANWAT ,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

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

TDS deptt. It self accepted these without late fee. 6. The learned CIT APPEALS erred in not following the provision of Section 200A in sub section (1