AO (SC), AVVNL, SIKAR,SIKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAJIABAD

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

section 200A OF IT ACT 1961 Levying late filing Fee of Rs 5600/- U/s 234 by ACIT, CPC(TDS) GHAJIYABAD

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

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

DEEPAK JAIN,C-SCHEME vs. ITO WARD 2(1), BHAGWAN DAS ROAD

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

234 UNDER SECTION 68 1. SUBMISSIONS 1.1. Assessee is engaged in the business of taking Job work of Road Marking and painting of pavements/roads/runways etc. on work contract basis under the name of style of M/s Rajshree Construction Co., since May 2009. 1.2. During the year under consideration, assessee received work of painting of runway at Airforce Station, Nal site

RAJESH KUMAR JAISWAL,SHRAWASTI vs. ITO, WD 6(4), JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

234 C) and notice under section 271 AAC(1) of the I.T.Act, 1961 has also been issued separately by the Id.A.O.. 9 Rajesh Kumar Jaiswal vs. ITO The appeal of the assessee has been arbitrarily dismissed by Id. CIT (A), NFAC, Delhi vide impugned order u/s 250 of the I.T. Act dated 03-06-2022. The aggrieved assessee

XEN (O&M=M) AJMER VIDHYUT VITRAN NIGAM LTD.,AJMER vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeal of the assesee is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

234 E has been made applicant with effect from 1 july 2012. It states that "Amount of late fee shall be paid before delivering a TDS statement". It means that any late fee should have fee deposited just at the time of delivering TDS statements & not later than this The authorized TIN-NSDL centre which accepted the TDS statements also

AVVNL AEN CSD-II,,SIKAR vs. DCIT, CPC(TDS), , GHAZIABAD

In the result, appeal of the assessee is allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

234 E has been made applicant with effect from 1 july 2012. It states that "Amount of late fee shall be paid before delivering a TDS statement". It means that any late fee should have fee deposited just at the time of delivering TDS statements & not later than this. The authorized TIN-NSDL centre which accepted the TDS statements also

AEN (VIG)-I AVVNL JHUNJHUNU, SIKAR,JHUNJHUNU vs. DCIT, CPC (TDS), GHAJIABAD

In the result, the appeal is dismissed

234 E has been made applicant with effect from 1st July 2012. It states that "Amount of late fee shall be paid before delivering a TDS statement". It means that any late fee should have fee deposited just at the time of delivering TDS statements & not later than this. The authorized TIN-NSDL centre which accepted the TDS statements also

ACIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. RAJASTHAN URBAN DRINKING WATER SEWERAGE AND INFRASTRUCTURE CORPN LIMITED, TONK ROAD, JAIPUR

In the result, both the appeals filed by the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 199 are applicable.” The facts under consideration before the Coordinate Bench were that during the year under consideration the assessee deposited funds received from HUDCO in FDRs with the Bank as the same were lying idle and got the interest of Rs. 2,18,15,365 and on the said Rajasthan Urban Drinking Water Sewerage and Infrastructure Corpn