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

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

TDS),\nKanpur, passed an order u/s 201(1)/201(1A) of the Income Tax Act, 1961 dated\n29.03.2023 and raised liability for short-deduction of tax u/s 201 amounting to\nRs.1,59,596/- and interest u/s.201(1A) amounting to Rs.1,28,463/- for F.Y.\n2016-17 and referred the case for considering penalty u/s 271C of the Income\nTax

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

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

TDS),\nKanpur, passed an order u/s 201(1)/201(1A) of the Income Tax Act, 1961 dated\n29.03.2023 and raised liability for short-deduction of tax u/s 201 amounting to\nRs.1,59,596/- and interest u/s.201(1A) amounting to Rs.1,28,463/- for F.Y.\n2016-17 and referred the case for considering penalty u/s 271C of the Income\nTax

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

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

TDS), State Bank of India, Kanpur. H. R. Section, Zonal Office, The Mall Road, Kanpur Nagar. PAN:KNPSO2318B (Appellant) (Respondent) Appellant by None Respondent by Shri Sanjeev Krishna Sharma, Addl. CIT (D.R.) O R D E R PER BENCH: (A) These five appeals have been filed by the assessee against impugned appellate orders, each dated 10/06/2025 passed by learned Commissioner

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

1)/201(1A) the CIT (NFAC) has erred on facts and in law in upholding the assessee to be in default, thereby erred in upholding the levy of penalty which penalty being not imposable be quashed. 5. Because the penalty order as passed by the Addl. CIT (TDS) and as upheld by the CIT(NFAC), overlooking and ignoring the petition

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) 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 PER KUL BHARAT, VICE PRESIDENT.: These two appeals

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) 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 PER KUL BHARAT, VICE PRESIDENT.: These two appeals

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

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