LATE SHRI JAYEESH THAR ,MUMBAI vs. INCOME TAX OFFICER, TDS WARD KALYAN , KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

11. We have heard the rival contentions and perused the record. The issue arising in the present bunch of appeals is against levy of late filing fees under section 234E of the Act while issuing intimation under section 200A of the Act, in the first bunch of appeals. The second bunch of appeals in the case of Junagade Healthcare

LATE JAYESH THAR,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

11. We have heard the rival contentions and perused the record. The issue arising in the present bunch of appeals is against levy of late filing fees under section 234E of the Act while issuing intimation under section 200A of the Act, in the first bunch of appeals. The second bunch of appeals in the case of Junagade Healthcare

LATE JAYESH THAR ,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

11. We have heard the rival contentions and perused the record. The issue arising in the present bunch of appeals is against levy of late filing fees under section 234E of the Act while issuing intimation under section 200A of the Act, in the first bunch of appeals. The second bunch of appeals in the case of Junagade Healthcare

LATE SHRI JAYESH THAR,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN , KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

11. We have heard the rival contentions and perused the record. The issue arising in the present bunch of appeals is against levy of late filing fees under section 234E of the Act while issuing intimation under section 200A of the Act, in the first bunch of appeals. The second bunch of appeals in the case of Junagade Healthcare

JAN SEVA MANDAL ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD -1(4), MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Jan Seva Mandal, Central Processing Centre Income Vinayalaya, Mahakali Caves Tax Deparment, Bengaluru, Vs. Road, Andheri (East), Income Tax Officer Exemption Mumbai-400093. Ward 1(4), Mumbai. 6Th Floor, Mtnl Te Building, Pedder Road, Mumbai-400026. Pan No. Aaatj 4868 K Appellant Respondent

TDS refund of Rs. 1,05,613/- against the Appellant: against the Appellant: 1. A sum of Rs. 17,61,379/ A sum of Rs. 17,61,379/- under section 11(1 )(a) of the under section 11(1 )(a) of the Act Act Act being being being amount amount amount accumulated accumulated accumulated

CITIZENCREDIT CO OPERATIVE BANK LIMITED (BYCULLA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

CITIZENCREDIT CO OPERATIVE BANK LIMITED (KULA BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

NATIONAL LAMINATE CORPORATION,MUMBAI vs. CPC (TDS), MUMBAI

In the result, all the appeals of assessee are allowed

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

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 the 1st day of July, 2012." 11. Similarly, Section 271H was inserted with effect from 1.7.2012 providing for imposition of penalty for default in filing TDS

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MAHIM BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

Appeal of the assessee is partly allowed for statistical purposes

3,60,922 + 12,144) u/s 201(1)/201(1A) of the I.T. Act, 1961, aggregating to Rs.8,11,969/- deserves to be deleted in toto.\nYour Appellant craves leave, to add, alter, modify or delete all or any of the grounds of the appeal.\"\nITA No.6038/M/2025 (AY 2016-17):\nThe facts of the case in brief are that

CITIZEN CREDIT CO-OPERATIVE BANK LTD,MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

LAWMEN CONCEPTS PVT. LTD.,MUMBAI vs. DCIT-CPC-TDS , MUMBAI

In the result, the appeal stands allowed to the extent indicated in the order

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

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 the 1st day of July, 2012." 11. Similarly, Section 271H was inserted with effect from 1.7.2012 providing for imposition of penalty for default in filing TDS

CITIZENCREDIT CO OPERATIVE BANK LIMITED ( BORIVILI BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

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

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

TDS. Reliance is placed on ITA NO.125S/127/Chd/2025 dated 27.02.2025 on H.P. State Cooperative Bank(ITAT-Chandigarh). 6. The ld.DR on the other hand argued and also submitted written submission relying on the orders of the authorities below. He drew our attention to para 6(iii) on page no.7 of the order passed by the AO which reads as under

CITIZEN CREDIT CO-OPERATIVE BANK LTD (MULUND BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

CITIZEN CREDIT CO-OPERATIVE BANK LTD (COLABA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

section 194A(3) of the Act, which exempts TDS in respect of credit or\npayment of interest by a Co-op. society to another Co-op. society. Both the\nappellant (Payer) as well as recipient (Housing Co-op. societies) are Co-op.\nsocieties. A Co-op. society carrying on banking business would not lose its status\nof being

CITIZENCREDIT CO OPERATIVE BANK LIMITED (VAKOLA BRANCH),MUMBAI vs. ITO (TDS)1(1)4, MUMBAI

In the results, all the appeals of the assessee are\ndismissed

TDS. Reliance is placed on ITA NO.125S/127/Chd/2025\ndated 27.02.2025 on H.P. State Cooperative Bank(ITAT-Chandigarh).\n6. The ld.DR on the other hand argued and also submitted written\nsubmission relying on the orders of the authorities below. He drew our\nattention to para 6(iii) on page no.7 of the order passed by the AO which\nreads as under

CITIZENCREDIT CO OPERATIVE BANK LIMITED ( KURLA BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

In the results, all the appeals of the assessee are\ndismissed

TDS. Reliance is placed on ITA NO.125S/127/Chd/2025\ndated 27.02.2025 on H.P. State Cooperative Bank(ITAT-Chandigarh).\n6. The ld.DR on the other hand argued and also submitted written\nsubmission relying on the orders of the authorities below. He drew our\nattention to para 6(iii) on page no.7 of the order passed by the AO which\nreads as under

CITIZENCREDIT CO OPERATIVE BANK LIMITED (TURNER ROAD BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

In the results, all the appeals of the assessee are\ndismissed

TDS. Reliance is placed on ITA NO.125S/127/Chd/2025\ndated 27.02.2025 on H.P. State Cooperative Bank(ITAT-Chandigarh).\n6. The ld.DR on the other hand argued and also submitted written\nsubmission relying on the orders of the authorities below. He drew our\nattention to para 6(iii) on page no.7 of the order passed by the AO which\nreads as under

CITIZENCREDIT CO OPERATIVE BANK LIMITED (MALAD BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

In the results, all the appeals of the assessee are\ndismissed

TDS. Reliance is placed on ITA NO.125S/127/Chd/2025\ndated 27.02.2025 on H.P. State Cooperative Bank(ITAT-Chandigarh).\n6. The ld.DR on the other hand argued and also submitted written\nsubmission relying on the orders of the authorities below. He drew our\nattention to para 6(iii) on page no.7 of the order passed by the AO which\nreads as under