STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

271C of IT Act 1961,\ndated 19-09-2023 and notice of demand under section 156 of IT Act 1961\ndated 25-09-2023 passed by the Learned Assessing Authority in respect of\nthe appellant banking company le. State Bank Of India, considering the\nappellant banking company as an assessee in default for not deducting and\ndepositing the TDS

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

271C of IT Act 1961,\ndated 19-09-2023 and notice of demand under section 156 of IT Act 1961\ndated 25-09-2023 passed by the Learned Assessing Authority in respect of\nthe appellant banking company le. State Bank Of India, considering the\nappellant banking company as an assessee in default for not deducting and\ndepositing the TDS

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

271C of IT Act 1961,\ndated 19-09-2023 and notice of demand under section 156 of IT Act 1961\ndated 25-09-2023 passed by the Learned Assessing Authority in respect of\nthe appellant banking company le. State Bank Of India, considering the\nappellant banking company as an assessee in default for not deducting and\ndepositing the TDS

NATIONAL HIGHWAY AUTHORITY OF INDIA,KANPUR vs. A CIT (TDS), KANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Nikhil Choudharyassessment Year: 2012-13 National Highway Authority V. Addl. Cit (Tds) Of India 7/199, Radiance Town, 53, Basant Vihar, Naubasta, Swaroop Nagar, Kanpur- Kanpur-208021. 208002. Pan:Aaatn1936H (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv. Respondent By: Shri Amit Kumar, Cit(Dr) Date Of Hearing: 06 10 2025 Date Of Pronouncement: 17 10 2025 O R D E R

TDS) and as upheld by the CIT(NFAC), overlooking and ignoring the petition for rectification u/s 154 of the act, being totally in disregard to the provision of the act, being violative to the principles of natural justice, totally unwarranted be quashed. 6. Because there being neither failure to the deduct whole or any part of the tax, the discrepancy

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 KANPUR, KANPUR vs. SHRI SHASHWAT AGARWAL, KANPUR

In the result, the appeal of the assessee stands allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS) Main Branch, Civil Lines, Prayagraj, Allahabad Prayagraj, Allahabad-211001 TAN:ALDU00251G (Appellant) (Respondent) Appellant by Shri Anubhab Agrawal, C.A. Respondent by Shri A. K. Singh, Sr. D.R. O R D E R PER ANADEE NATH MISSHRA, A.M. (A) This appeal vide I.T.A. No.175/Alld/2025 has been filed by the assessee for assessment year 2017-18 against impugned appellate order dated

STATE BANK OF INDIA, ZONAL OFFICE,KANPUR vs. DY. CIT (TDS), KANPUR

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 State Bank Of India V. Dcit (Tds) The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002. Pan:Knps02318B (Appellant) (Respondent) Assessment Year: 2018-19 State Bank Of India V. Addl. Cit (Tds) The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002. Pan: Knps02318B (Appellant) (Respondent) Appellant By: Shri R. K. Agarwal, Adv Respondent By: Shri Amit Kumar, Cit(Dr) Date Of Hearing: 21 07 2025 Date Of Pronouncement: 29 07 2025 O R D E R

TDS) dated 25-05- 2023 U/s 271C of the Act is bad in law and void ab initio, since the penalty proceedings have been initiated after almost 6 years from the end of the financial year which cannot be considered reasonable time Period for initiating proceedings as held by various authorities. 3. That the unsigned impugned order dated

STATE BANK OF INDIA,SMECC, ZONAL OFFICE,KANPUR vs. ACIT9TDS), KANPUR

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 State Bank Of India V. Dcit (Tds) The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002. Pan:Knps02318B (Appellant) (Respondent) Assessment Year: 2018-19 State Bank Of India V. Addl. Cit (Tds) The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002. Pan: Knps02318B (Appellant) (Respondent) Appellant By: Shri R. K. Agarwal, Adv Respondent By: Shri Amit Kumar, Cit(Dr) Date Of Hearing: 21 07 2025 Date Of Pronouncement: 29 07 2025 O R D E R

TDS) dated 25-05- 2023 U/s 271C of the Act is bad in law and void ab initio, since the penalty proceedings have been initiated after almost 6 years from the end of the financial year which cannot be considered reasonable time Period for initiating proceedings as held by various authorities. 3. That the unsigned impugned order dated

PROVL. DIV. PWD HAMIRPUR.,HAMIRPUR vs. THE ADDL. CIT-TDS, KANPUR

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

271C were initiated. The assessee moved an application u/s 154 of the Act for rectification of demand created on the ground that the demand raised is mostly on late filing of TDS return and short deduction of TDS and may be waived. The Dy. CIT (TDS) passed an order dated 20/11/2019 and rejected the application of the assessee moved I.T.A