MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

201(2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

201(2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

201(2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

201(2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

201(2) of the act states that if the person is fails to deposit the tax after deducted, the amount of the tax together with the interest thereron shall be a charge upon all his assets. The section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same

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

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

2. The common dispute arising in all these appeals relates to treating the assessee as an assessee in default for not deducting tax at source under various provisions of the Income-tax Act, 1961 and raising demands under 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

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

2. The common dispute arising in all these appeals relates to treating the assessee as an assessee in default for not deducting tax at source under various provisions of the Income-tax Act, 1961 and raising demands under 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

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

2. The common dispute arising in all these appeals relates to treating the assessee as an assessee in default for not deducting tax at source under various provisions of the Income-tax Act, 1961 and raising demands under 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

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.”

201(1A) of the Act. Penalty proceedings are also prescribed under Section 221 of the Act for committing default in remitting the TDS or if there is delay in remitting without good and sufficient reasons. Therefore, when substantial provisions have already been incorporated to ensure payment of TDS in time, the powers to levy fee for the delay in filing

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 08.09.2017. None appeared on behalf of the assessee. However, the Bench decided 2

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 08.09.2017. None appeared on behalf of the assessee. However, the Bench decided 2

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 08.09.2017. None appeared on behalf of the assessee. However, the Bench decided 2

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 08.09.2017. None appeared on behalf of the assessee. However, the Bench decided 2

DALPAT SINGH NANECHA,BHILWARA vs. ITO, TDS, BHILWARA

In the result, both the appeals filed by the respective assessees are allowed

TDS) “5.2 After perusing the Paper Book and the relevant provisions of law, we find that Section 194-IA(2) provides that Section 194- IA(1) will not applicable where the consideration for transfer of immovable property is less than Rs. 50,00,000/-. However, section 194-IA(1) is applicable on any person being a transferee, so section

RAJESH KUMAR NAHAR,BHILWARA vs. ITO, TDS, BHILWARA

In the result, both the appeals filed by the respective assessees are allowed

TDS) “5.2 After perusing the Paper Book and the relevant provisions of law, we find that Section 194-IA(2) provides that Section 194- IA(1) will not applicable where the consideration for transfer of immovable property is less than Rs. 50,00,000/-. However, section 194-IA(1) is applicable on any person being a transferee, so section

KAVITA RATHORE,JAIPUR vs. ITO (TDS), UDAIPUR

In the result, appeal of the assessee is allowed

section 201(1A) r.w.s 194IA of the Income Tax Act, by the ITO (TDS), Udaipur. 2 Jai International, Udaipur 2

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

2 Deputy Conservator of Forest applicability of 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

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

2 Deputy Conservator of Forest applicability of 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