SPRING TIME CLUBS & HOSPITALITY SERVICES P.LTD,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Gargm/S. Sprigtime Clubs & Hospitality Assessing Officer, Tds Ward Services Pvt. Ltd. Rani Mansion, Murbad Road Vs. 2Nd Floor, Sprig Avenue, Club Road Kalyan (W), 421301 Kalyan (W) 421301 Pan – Aaocs9107M Appellant Respondent

TDS statements under section 200A of the Act. In other words, the Assessing Officer is empowered to charge fees payable under section 234E of the Act in the intimation issued after insertion of clause (c) to section 200A(1

DISHA DISTRIBUTORS,MUMBAI vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

TDS statements under section 200A of the Act. In other words, the Assessing Officer is empowered to charge fees payable under section 234E of the Act in the intimation issued after insertion of clause (c) to section 200A(1

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

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

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

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

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

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

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

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

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

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

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

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

SHUBHAM SPACES,THANE vs. CIT APPEAL, NATIONAL FACELESS APPEAL CENTER

In the result, appeal of assessee is allowed and CPC, TDS is directed to delete the demand raised under section 234E of the Act along with section 220(2) of the Act

Bench: Shri Kuldip Singh & Shri Gagan Goyal

c) to Section 200A(1) of the Act by the Finance Act, 2015 w.e.f. 01/6/2015. Levy of the fees u/s 234E while issuing intimation u/s 200A of the Act for the period prior to 01-06-2015 without having power to collect is invalid and void ab initio. 3) The Ld. CIT (Appeal) erred in confirming TDS

AGRAWAL DISTILLERIES PVT LTD,INDORE vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

Appeal are allowed:

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

c) to (f) of Section 200A(1). The relevant extract of the Memorandum to Finance Bill, 2015 reads as under: “Rationalisation of provisions relating to Tax Deduction at Source (TDS

AGRAWAL DISTILLERIES PVT LTD,INDORE vs. COMMISSIONER OF INCOME TAX(APPEALS), DELHI

Appeal are allowed:

Bench: the Tribunal. 4. We would first take up ITA No. 1173/Mum/2024 [Financial Year 2012-13: Quarter 2/Form 27EQ] as the lead matter which has been preferred by the Assessee challenging the order, dated 2

c) to (f) of Section 200A(1). The relevant extract of the Memorandum to Finance Bill, 2015 reads as under: “Rationalisation of provisions relating to Tax Deduction at Source (TDS

AGRAWAL DISTILLERIES PVT LTD,INDORE vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

Appeal are allowed:

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

c) to (f) of Section 200A(1). The relevant extract of the Memorandum to Finance Bill, 2015 reads as under: “Rationalisation of provisions relating to Tax Deduction at Source (TDS

AGRAWAL DISTILLERIES PVT LTD,INDORE vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

Appeal are allowed:

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

c) to (f) of Section 200A(1). The relevant extract of the Memorandum to Finance Bill, 2015 reads as under: “Rationalisation of provisions relating to Tax Deduction at Source (TDS

DINESHKUMAR S. GUPTA,MUMBAI vs. DCIT (TDS) CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed as indicated above

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2013-14

c) to section 200A vide which it has been provided that fees payable under section 234E can be adjusted while processing intimation under section 200A w.e.f. 1.6.2015. M/s. Kash Realtors Pvt. Ltd. & Others 4. Now coming to the facts of these cases, in the course of the processing of the TDS returns, the Assessing Officer (TDS) [hereinafter referred

KAPOOR GLASS (INDIA) P.LTD,MUMBAI vs. DCIT (TDS) CPC, UTTAR PRADESH

In the result, all the appeals filed by the assessees are allowed as indicated above

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2013-14

c) to section 200A vide which it has been provided that fees payable under section 234E can be adjusted while processing intimation under section 200A w.e.f. 1.6.2015. M/s. Kash Realtors Pvt. Ltd. & Others 4. Now coming to the facts of these cases, in the course of the processing of the TDS returns, the Assessing Officer (TDS) [hereinafter referred

DIAMOND SHIPBROKERS P.LTD,MUMBAI vs. ITO (TDS) 1(2)(1), MUMBAI

In the result, all the appeals filed by the assessees are allowed as indicated above

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2013-14

c) to section 200A vide which it has been provided that fees payable under section 234E can be adjusted while processing intimation under section 200A w.e.f. 1.6.2015. M/s. Kash Realtors Pvt. Ltd. & Others 4. Now coming to the facts of these cases, in the course of the processing of the TDS returns, the Assessing Officer (TDS) [hereinafter referred

ROHA DYECHEM P.LTD,MUMBAI vs. DCIT (TDS) 3(2), MUMBAI

In the result, all the appeals filed by the assessees are allowed as indicated above

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2013-14

c) to section 200A vide which it has been provided that fees payable under section 234E can be adjusted while processing intimation under section 200A w.e.f. 1.6.2015. M/s. Kash Realtors Pvt. Ltd. & Others 4. Now coming to the facts of these cases, in the course of the processing of the TDS returns, the Assessing Officer (TDS) [hereinafter referred

MEDICAL ENGINEERS INDIA LTD,MUMBAI vs. DCIT (TS) CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed as indicated above

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2013-14

c) to section 200A vide which it has been provided that fees payable under section 234E can be adjusted while processing intimation under section 200A w.e.f. 1.6.2015. M/s. Kash Realtors Pvt. Ltd. & Others 4. Now coming to the facts of these cases, in the course of the processing of the TDS returns, the Assessing Officer (TDS) [hereinafter referred