MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

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

section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited along with the TDS statement. 3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited along with the TDS statement. 3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited along with the TDS statement. 3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited along with the TDS statement. 3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

section does not cover late fee, amount. It is clear intention of law not to cover / recover late fee if same is not deposited along with the TDS statement. 3. Levy of the late fee is illegal, wrong and not in accordance with the law. 4

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

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 the amendment w.e.f 01/06/2015 and this issue has been decided against the assessee vide order dated. 10/05/2019

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.”

4) The provisions of this section shall apply to a statement referred to in sub- section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after

AJAYAB SINGH MUKHTYAR SINGH,PADAMPUR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

section 194Q on the purchase value of crop of the farmer purchased through kacha arhtiya, and it is not the sale or turnover of the kacha arthia, and actually it was sale of the farmer. The Ld. AR pleaded that considering the legal and factual position, the assessee is entitled for credit of whole amount of TDS as claimed

ANU SETIYA,SADULSHAHAR vs. ITO WARD - 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

Section 194Q cannot be claimed or allowed. 6.2.3 CBDT vide Instruction No. 5/2013 has laid down the procedure to verify the TDS claim of the assessee and allow the same if it is found to be in order. Looking to the facts and circumstances of the case and respectfully following the instructions issued by the CBDT in this regard

BOHAR SINGH,SRI KARANPUR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

Section 194Q cannot be claimed or allowed. 6.2.3 CBDT vide Instruction No. 5/2013 has laid down the procedure to verify the TDS claim of the assessee and allow the same if it is found to be in order. Looking to the facts and circumstances of the case and respectfully following the instructions issued by the CBDT in this regard

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

section 1941A of the Income Tax Act need be made either." M/s Abdul Rashid & Ors vs. DCIT TDS Thus the ratio laid down by the honorable Kerala High Court is fully applicable in the appellant's case. Hence the order passed by the CIT Appeals is liable to be quashed being against the law and facts. 4

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

section 1941A of the Income Tax Act need be made either." M/s Abdul Rashid & Ors vs. DCIT TDS Thus the ratio laid down by the honorable Kerala High Court is fully applicable in the appellant's case. Hence the order passed by the CIT Appeals is liable to be quashed being against the law and facts. 4

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

section 1941A of the Income Tax Act need be made either." M/s Abdul Rashid & Ors vs. DCIT TDS Thus the ratio laid down by the honorable Kerala High Court is fully applicable in the appellant's case. Hence the order passed by the CIT Appeals is liable to be quashed being against the law and facts. 4

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

section 1941A of the Income Tax Act need be made either." M/s Abdul Rashid & Ors vs. DCIT TDS Thus the ratio laid down by the honorable Kerala High Court is fully applicable in the appellant's case. Hence the order passed by the CIT Appeals is liable to be quashed being against the law and facts. 4

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

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

TDS) Section 194IA of the Act and has wrongly held the assessee to be in default and raised demand of Rs. 31,500/- and Rs. 16,380/- U/s 201(1) and 201(IA) of the Act which deserves to be set aside. 4

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

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

TDS) Section 194IA of the Act and has wrongly held the assessee to be in default and raised demand of Rs. 31,500/- and Rs. 16,380/- U/s 201(1) and 201(IA) of the Act which deserves to be set aside. 4

MADHUSUDAN MARBLES PRIVATE LIMITED,UDAIPUR vs. COMMISSIONER OF INCOME TAX APPEALS NATIONAL FACELESS APPEAL CENTRE, DELHI

In the result, appeals are allowed

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

TDS) under section 200A of the Act. 3. We have considered rival contentions and perused materials on record. 4. Briefly

MADHUSUDAN MARBLES PRIVATE LIMITED,UDAIPUR vs. COMMISSIONER OF INCOME TAX APPEALS NATIONAL FACELESS APPEAL CENTRE, DELHI

In the result, appeals are allowed

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

TDS) under section 200A of the Act. 3. We have considered rival contentions and perused materials on record. 4. Briefly

ITO (TDS), BHILWARA vs. M/S.HADPAWAT ENTERPRISES PVT. LTD. , CHITTORGARH

In the result, the appeal of the Revenue is dismissed

Bench: Shri Kul Bharat & Shri Manish Borad386/Jodh/2019 (Assessment Year- 2011-12) Vs M/S. Hadpawat Enterprises The Ito (Tds) Bhilwara (P) Ltd.40-A, Pratap Nagar Chittorgarh (Raj) (Appellant) (Respondent) Pan No.Jdhh 00781 E

TDS), BHILWARA VS M/S. HADPAWAT ENTERPRISES PVT LTD. CHITTORGARH 272A. (1) if any person,- …….. (2) if any person fails- (a) …. (b) …. (c) …. (d) …. (e) …. (f) …. (g) …. (h) …. (i) …. (j)`.. (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (4