MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220

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 statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220

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

In the result, appeal of the assessee is allowed

TDS u/s 194IA of the Act. Accordingly, the AO treated the appellant as assessee in default u/s 201(1) for failure to deduct tax and also 4 Jai International, Udaipur charged interest u/s 201(1A) of the Act. The total tax of Rs. 47,037/- u/s 201(1) and interest Rs. 43,274/- u/s 201(1A) of the Act were

MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Date Of Hearing.

220 (Delhi) wherein it has been held that Quantum proceedings with respect to assessee was completed in December, 2008 - Further, penalty proceeding against assessee inter alia under section 271D for violating provision of section 269SS was also initiated by Assessing Officer at time of completion of said assessment – SCN under section 271D was issued by prescribed authority on 24.03.2009 – Further

SIDDHARTH AGARWAL,UDAIPUR vs. ACIT, CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blesiddharth Agarwal Assistant Commissioner Of 28, Polo Ground, Income Tax, Cpc, Tds Udaipur - 313001 Udaipur Pan No. Akgpa 4183 N Assessee By Shri Shrawan Kumar Gupta, Advocate (Virtual) Revenue By Smt. Runi Pal – Cit-Dr (Virtual) Date Of Hearing 28.01.2026. Date Of Pronouncement 17.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of Ld. Commissioner Of Income Tax, Appeal [Hereinafter Referred To As Cit(A)] Udaipur – 2 Dated 10.06.2024 With Respect To Assessment Year 2015-16 Challenging Therein The Sustaining The Levy Of Fee U/S 234A Of The Act By The Ao By View Of Rectification Order Dated 12.06.2022 Passed U/S 154 Of The Income Tax Act, 1961 Amounting To Rs. 28,600/- & Interest Of Rs. 16,016/- Totalling To Rs. 44,616/-, Although The Amended Law Was Not Applicable For The Year Under Consideration Because It Was Applicable Only With Effect From 01.06.2015. Asst. Year: 2015-16 2 2. At The Outset, The Ld. Counsel For The Assessee Submitted That The Appellant Assessee Filed A Rectification Application U/S 154 Of The Act Before The Acit, Cpc-Tds, Vaishali Ghajiabad For Tds In Form 27Q For Financial Year 2014- 15 With Respect To Quarter 4, Subsequently Rectification Order Was Passed On 12.06.2020 Determining Late Filing Fee/Penalty Of Rs. 28,600/- U/S 234A & Interest Of Rs. 16,016/- U/S 220 Of The Income Tax Act, 1961 Which Has Been Confirmed By Ld. Cit(A). Ignoring The Fact That Ao Did Not Have Power To Change Fee U/S 234E While Processing Tds Returns & Hence In Absence Of Enabling Provisions, Levy Of Fee Could Not Be Deducted In The Course Of Intimation Issued U/S 200A Prior To 01.06.2015. The Ld. Ar Prayed For Deleting The Fee & Interest Levied By The Acit, Cpc.

220 of the Income Tax Act, 1961 which has been confirmed by Ld. CIT(A). Ignoring the fact that AO did not have power to change fee u/s 234E while processing TDS returns, and hence in absence of enabling provisions, levy of fee could not be deducted in the course of intimation issued u/s 200A prior