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

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

TDS Return. 5 Geeta Star Hotels & Resorts P. Ltd., Jaipur vs. DCIT-CPC, Ghaziabad Section 200A was amended by Finance Act 2015 and w.e.f 1st 7.2 June, 2015 clause (c) to subsection (1

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

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

c) of sub section (1) of Section 200A of the Act provides for adjustment on account of fee if any to be computed in accordance with the provisions of Section 234E of the Act. Therefore, in case, there is a default or delay in submitting the TDS

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

The appeal of the assessee is allowed for statistical purpose

C of written submission (refer page no. 12 of paper book). Therefore, order of Ld. CIT(A) deserves to be not accepted for wrong and incorrect findings of facts against the fact available on record. 5.3. In view of the above, it is summarily submitted that: 5.3.1. As the Appellant booked property in FY 2011-12 (which fact

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

c) to (f) of Section 200A by the Finance Act 2015 w.e.f. 01/6/2015. It was stated in the written submissions that the fee for late filing the statement U/s 234E can be levied only on the issue of intimation U/s 200A w.e.f. 01/6/2015 only. The Hon’ble Bombay High Court in the case of Rashmikant Kundalia Vs. Union of India

DCIT, CR-7, JAIPUR vs. SHRI ANIL GUPTA, JAIPUR

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

Bench: The Hearing” Dcit Vs. Shri Anil Gupta

TDS commission for (refer Cases). Pages 9 to 13 of paper book of AR. there is an Audit objection Thirdly, The Ld DR submitted that according to the CBDT Circular, No 05/2012 dated 01.08.2012,the assesee has to be disallowance u/s 37 and the AO accordingly made disallowance Rs.5,37,270/-. Further, the Ld DR submitted that

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) as clause `c

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) as clause `c

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) as clause `c

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) as clause `c

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) as clause `c

XEN (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) as clause `c

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) as clause `c