MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

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(1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

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(1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

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(1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

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

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(1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

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(1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas

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

3. The issue involved in all these appeals relates to the confirmation of levy of late fee under section 234E of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’). 4. During the course of hearing the Ld. Counsel for the assessee was fair enough to concede that the issue under consideration pertaining to levy of late fee after

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

226. Section 40 starts with non obstante clause and refers to only section 30 to 38. The deduction of these expenses is under section 28 only where the income is to be taken. Application of section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

226. Section 40 starts with non obstante clause and refers to only section 30 to 38. The deduction of these expenses is under section 28 only where the income is to be taken. Application of section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

226. Section 40 starts with non obstante clause and refers to only section 30 to 38. The deduction of these expenses is under section 28 only where the income is to be taken. Application of section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

226. Section 40 starts with non obstante clause and refers to only section 30 to 38. The deduction of these expenses is under section 28 only where the income is to be taken. Application of section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

226. Section 40 starts with non obstante clause and refers to only section 30 to 38. The deduction of these expenses is under section 28 only where the income is to be taken. Application of section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

226. Section 40 starts with non obstante clause and refers to only section 30 to 38. The deduction of these expenses is under section 28 only where the income is to be taken. Application of section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

226. Section 40 starts with non obstante clause and refers to only section 30 to 38. The deduction of these expenses is under section 28 only where the income is to be taken. Application of section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

226. Section 40 starts with non obstante clause and refers to only section 30 to 38. The deduction of these expenses is under section 28 only where the income is to be taken. Application of section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

226. Section 40 starts with non obstante clause and refers to only section 30 to 38. The deduction of these expenses is under section 28 only where the income is to be taken. Application of section 40 will be only to expenses covered u/s 30 to 38. Based on that submission the ld. AR of the assessee prayed to delete

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

In the result, appeal of the assessee is allowed

226 Rs. 30,00,000/- Union Bank UIT, Udaipur of India Rs. 62,71,680/- Referring to the above table, the ld. AR of the assessee explained that after law become applicable, the payment is below 50 lakh and therefore, the assessee cannot be imposed the applicability of provisions of section 194IA of the Act for which the payment made

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

section 201(1)/201(1A) of the Act is invalid being barred by limitation. Hence the same is quashed. Since we have quashed the impugned order, therefore, Tribunal did not propose to go into the other grounds raised by the assessee in this appeal. Also refer a recent decision of Honble ITAT Delhi Bench in the case of District Magistrate

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

section 201(1)/201(1A) of the Act is invalid being barred by limitation. Hence the same is quashed. Since we have quashed the impugned order, therefore, Tribunal did not propose to go into the other grounds raised by the assessee in this appeal. Also refer a recent decision of Honble ITAT Delhi Bench in the case of District Magistrate

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

section 201(1)/201(1A) of the Act is invalid being barred by limitation. Hence the same is quashed. Since we have quashed the impugned order, therefore, Tribunal did not propose to go into the other grounds raised by the assessee in this appeal. Also refer a recent decision of Honble ITAT Delhi Bench in the case of District Magistrate