MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

section 201(1) and 201(1A) of the Act. ITA No. 83/Jodh/2023 (A.Y. 2016-17): 3. Briefly, the facts are, as stated by the Assessing Officer, the assessee is engaged in hotel business and provides facility for rooms, restaurant and bar. To verify the TDS

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

TDS statement. 3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4. That as per the provision of the section 201

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

TDS statement. 3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4. That as per the provision of the section 201

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

TDS statement. 3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4. That as per the provision of the section 201

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

TDS statement. 3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4. That as per the provision of the section 201

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

TDS statement. 3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4. That as per the provision of the section 201

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

TDS statement. 3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4. That as per the provision of the section 201

DEPUTY INSPECTOR GENERAL STATION HEADQUARTER BSF,BIKANER vs. JCIT (TDS), RANGE, JODHPUR

In the result, appeals of the assessee are dismissed

Bench: Shri N.K. Saini & Shri Sandeep Gosain

TDS against all the appellants u/s. 200A of the Act are so far as they are for the period prior to 01.06.2015 can be said as without any authority under the law. We note that the issue has been dealt in detail in the order of the Tribunal in Maharastra Cricket Association & Ors. Vs. DCIT (2016) 182 TTJ (Pune

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

TDS is deducted, normally it is remitted promptly to the Income Tax department. Even if there is delay in depositing the amount, interest is charged as provided under Section 201

ABDUL AJEEJ,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

TDS, Udaipur passed under Section 201(1)/201(1A) of the Income Tax Act, 1961 (in short 'the Act') all dated

ABDUL HAKIM,UDAIPUR vs. DCIT, CIRCLE - TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

TDS, Udaipur passed under Section 201(1)/201(1A) of the Income Tax Act, 1961 (in short 'the Act') all dated

ABDUL RASHID,UDAIPUR vs. DCIT, CIRCLE TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

TDS, Udaipur passed under Section 201(1)/201(1A) of the Income Tax Act, 1961 (in short 'the Act') all dated

ABDUL KADIR,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

TDS, Udaipur passed under Section 201(1)/201(1A) of the Income Tax Act, 1961 (in short 'the Act') all dated

DEPUTY CONSERVATOR OF FOREST FOREST BHILWARA,BHILWARA vs. CIT APPEAL, DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 201(1)/201(1A) of the Income Tax Act, 1961 for “assessee not in default”. 4. Brief facts of the case involve, that the appellant was covered by a survey u/s 133A(2A) of I.T. Act on 17.10.2019 so as to verify whether the appellant as a deductor is deducting tax at source (TDS

DEPUTY CONSERVATOR OF FOREST FOREST BHILWARA,BHILWARA vs. CIT, DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 201(1)/201(1A) of the Income Tax Act, 1961 for “assessee not in default”. 4. Brief facts of the case involve, that the appellant was covered by a survey u/s 133A(2A) of I.T. Act on 17.10.2019 so as to verify whether the appellant as a deductor is deducting tax at source (TDS

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

Section 201(3) of the Act in respect of ‘tax deduction at source’. The reference is made to the decision of the Honble Bench in Raymond Woollen Mills Ltd. Vs. ITO 57 ITD 536 (Mum); CIT vs. Hutchison Essar Telecom Ltd. (2010) 323 ITR 230 (Del ); NHK Japan Broadcast ing Corporation 305 ITR 137 (Del ); State Bank of India

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

Section 201(3) of the Act in respect of ‘tax deduction at source’. The reference is made to the decision of the Honble Bench in Raymond Woollen Mills Ltd. Vs. ITO 57 ITD 536 (Mum); CIT vs. Hutchison Essar Telecom Ltd. (2010) 323 ITR 230 (Del ); NHK Japan Broadcast ing Corporation 305 ITR 137 (Del ); State Bank of India

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

Section 201(3) of the Act in respect of ‘tax deduction at source’. The reference is made to the decision of the Honble Bench in Raymond Woollen Mills Ltd. Vs. ITO 57 ITD 536 (Mum); CIT vs. Hutchison Essar Telecom Ltd. (2010) 323 ITR 230 (Del ); NHK Japan Broadcast ing Corporation 305 ITR 137 (Del ); State Bank of India