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

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

1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " AEN (O&M) AVVNL vs. DCIT, CPC(TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A" ,hence hence the same should be deleted. As no Opportunity given to explain the cause

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

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

1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " AEN (O&M) AVVNL vs. DCIT, CPC(TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A" ,hence hence the same should be deleted. As no Opportunity given to explain the cause

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

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

1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " AEN (O&M) AVVNL vs. DCIT, CPC(TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A" ,hence hence the same should be deleted. As no Opportunity given to explain the cause

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

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

1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " AEN (O&M) AVVNL vs. DCIT, CPC(TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A" ,hence hence the same should be deleted. As no Opportunity given to explain the cause

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

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

1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " AEN (O&M) AVVNL vs. DCIT, CPC(TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A" ,hence hence the same should be deleted. As no Opportunity given to explain the cause

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

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

1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " AEN (O&M) AVVNL vs. DCIT, CPC(TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A" ,hence hence the same should be deleted. As no Opportunity given to explain the cause

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

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

1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " AEN (O&M) AVVNL vs. DCIT, CPC(TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A" ,hence hence the same should be deleted. As no Opportunity given to explain the cause

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

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

1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " AEN (O&M) AVVNL vs. DCIT, CPC(TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A" ,hence hence the same should be deleted. As no Opportunity given to explain the cause

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

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

1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " AEN (O&M) AVVNL vs. DCIT, CPC(TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A" ,hence hence the same should be deleted. As no Opportunity given to explain the cause

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

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

1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " AEN (O&M) AVVNL vs. DCIT, CPC(TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A" ,hence hence the same should be deleted. As no Opportunity given to explain the cause

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

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

1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " AEN (O&M) AVVNL vs. DCIT, CPC(TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A" ,hence hence the same should be deleted. As no Opportunity given to explain the cause

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

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

1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " AEN (O&M) AVVNL vs. DCIT, CPC(TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A" ,hence hence the same should be deleted. As no Opportunity given to explain the cause

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

c of subsection 1 of 200A. 1. The assesse has filed an appeal with Ld CIT(appeals) Ajmer which was technically delayed . The delay in filing the appeal was due to the fact that the appellant/applicant did not receive any intimation from department, On knowledge from portal the assesee comes to know and he filed an appeal thereof

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

WHOLERY INFRASTRUCTURE PRIVATE LIMITED,KOTA, RAJASTHAN vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, RAJASTHAN

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

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

delay of 13 days has been condoned. The assessee has raised ground of appeal with the grievance that Ld. Assessing Officer has erred in passing rectification order u/s 154 of the Income Tax Act, 1961. In this regard assessee has stated that 1. That the Ld. AO has passed the order u/s 154 of the Income Tax Act, 1961 rejecting

SUBHASH CHAND NAWAL (HUF),AJMER vs. INCOME TAX OFFICER, AJMER

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

c) to (f) of Section 200A by the Finance Act 2015 w.e.f. 01/6/2015. The Hon’ble Bombay High Court in the case of Rashmikant Kundalia Vs. Union of India (2015) 229 taxman 596 (Bom) while examining the constitutional validity of Section 234E has upheld the validity and also held as under: 9. We have heard the learned counsel, and perused

ASSISTANT ENGINEER, AVVNL,SHRIMADHOPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, (TDS), GHAZIABAD

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

c) of sub section 1 of 200A. 1. The assessee has filed an appeal with ld. CIT (appeals) Ajmer which was technically delayed. The delay in filing the appeal was due to the fact the appellant/applicant did not received any intimation from department, on knowledge from portal the assessee comes to know and he filed an appeal thereof

ASSISTANT ENGINEER, AVVNL,SHRIMADHOPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, (TDS), GHAZIABAD

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

c) of sub section 1 of 200A. 1. The assessee has filed an appeal with ld. CIT (appeals) Ajmer which was technically delayed. The delay in filing the appeal was due to the fact the appellant/applicant did not received any intimation from department, on knowledge from portal the assessee comes to know and he filed an appeal thereof