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

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub-section (3) of section 200 or under proviso to sub-section (3) of section 206C of the Act. As per sub-section (2) of section 271H in case of default to file

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

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub-section (3) of section 200 or under proviso to sub-section (3) of section 206C of the Act. As per sub-section (2) of section 271H in case of default to file

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

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub-section (3) of section 200 or under proviso to sub-section (3) of section 206C of the Act. As per sub-section (2) of section 271H in case of default to file

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 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub- section (3) of section 200 or under proviso to sub-section (3) of section 206C of the Act. As per sub-section (2) of section 271H in case of default to file

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 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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

13 of the order dated 05.09.2025 that the Appellant had claimed to be primary agricultural society registered under the ministry of agriculture & referring to objects of the bank which was totally incorrect and irrelevant.\n5. Relying on the ITAT order dated 15.07.2025 in the case of the Appellant for A. Y. 2016-17, which in the opinion of the passed

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

13. With effect from 01.07.2012, the legislature also introduced section 271H of the Act providing penalty for failure to furnish statements required to be filed under sub-section (3) of section 200 or under proviso to sub-section (3) of section 206C of the Act. As per sub-section (2) of section 271H in case of default to file

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 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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

13 ITA No. 2374, 2375, 2376, 2377, 2378, 2379, 2380, 2381/Mum/2025 A.Y. 2016-17 Citizen Credit Cooperative Bank Limited "Rationalisation of provisions relating to deduction of tax on interest (other than interest on securities) Section 194A(1) read with section 194A(3)(i) of the Act provide for deduction of tax on interest (other than interest on securities) over

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 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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

13\nITA No. 2374, 2375, 2376, 2377, 2378, 2379, 2380, 2381/Mum/2025\nΑ.Υ. 2016-17\nCitizen Credit Cooperative Bank Limited\n\"Rationalisation of provisions relating to deduction of tax on interest (other than\ninterest on securities)\nSection 194A(1) read with section 194A(3)(i) of the Act provide for deduction of tax\non interest (other than interest on securities

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

13\nITA No. 2374, 2375, 2376, 2377, 2378, 2379, 2380, 2381/Mum/2025\nΑ.Υ. 2016-17\nCitizen Credit Cooperative Bank Limited\n\"Rationalisation of provisions relating to deduction of tax on interest (other than\ninterest on securities)\nSection 194A(1) read with section 194A(3)(i) of the Act provide for deduction of tax\non interest (other than interest on securities

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

13\nITA No. 2374, 2375, 2376, 2377, 2378, 2379, 2380, 2381/Mum/2025\nΑ.Υ. 2016-17\nCitizen Credit Cooperative Bank Limited\n\"Rationalisation of provisions relating to deduction of tax on interest (other than\ninterest on securities)\nSection 194A(1) read with section 194A(3)(i) of the Act provide for deduction of tax\non interest (other than interest on securities

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

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

13\nITA No. 2374, 2375, 2376, 2377, 2378, 2379, 2380, 2381/Mum/2025\nΑ.Υ. 2016-17\nCitizen Credit Cooperative Bank Limited\n\n\"Rationalisation of provisions relating to deduction of tax on interest (other than\ninterest on securities)\n\nSection 194A(1) read with section 194A(3)(i) of the Act provide for deduction of tax\non interest (other than interest

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

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

section 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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 250 of the Income-tax Act, 1961 (in short, 'Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, 'CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore