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

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

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

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

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

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 (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 (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 (HILL ROAD BRANCH) ,MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

section 194(3)(viia)(b) of the Act 13 makes no distinction between members and non-members for the purpose of TDS

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

section 194(3)(viia)(b) of the Act 13 ==End of OCR for page 13== ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. makes no distinction between members and non-members for the purpose of TDS

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

section 194(3)(viia)(b) of the Act 13 ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. makes no distinction between members and non-members for the purpose of TDS

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

section 194(3)(viia)(b) of the Act 13 ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. makes no distinction between members and non-members for the purpose of TDS

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

section 194(3)(viia)(b) of the Act 13 ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. makes no distinction between members and non-members for the purpose of TDS

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

section 194(3)(viia)(b) of the Act 13 ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. makes no distinction between members and non-members for the purpose of TDS

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

section 194(3)(viia)(b) of the Act 13 ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. makes no distinction between members and non-members for the purpose of TDS

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

TDS. He has referred to the provisions of section 194A(3)(1)(b) and 194A(3)(viia)(b) of the Act and submitted that these are specific provisions directly dealing with the fact situation of the assessee, which is a Co- operative bank. On the other hand, the provisions of section 194A(3)(v) of the Act provide general exemption

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

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

TDS. He has referred to the provisions of section 194A(3)(1)(b) and 194A(3)(viia)(b) of the Act and submitted that these are specific provisions directly dealing with the fact situation of the assessee, which is a Co- operative bank. On the other hand, the provisions of section 194A(3)(v) of the Act provide general exemption