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

2. That the Sub section (3) of the section 234E of the Act states that it shall be paid before delivering a TDS statement. It means that any late fees should have been deposited just at the time of delivering TDS statement and not later than this. 3. That once the TDS statement has been accepted without late fees, then

ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

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

2. That the Sub section (3) of the section 234E of the Act states that it shall be paid before delivering a TDS statement. It means that any late fees should have been deposited just at the time of delivering TDS statement and not later than this. 3. That once the TDS statement has been accepted without late fees, then

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

2) of the Act was also liable to be cancelled. 6. The ld. CIT(A), NFAC observed that section 200A of the Act was inserted by the Finance Act 2009 with effect from 1.4.2010. This section the TDS

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

2) of the Act was also liable to be cancelled. 6. The ld. CIT(A), NFAC observed that section 200A of the Act was inserted by the Finance Act 2009 with effect from 1.4.2010. This section the TDS

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

2) of the Act was also liable to be cancelled. 6. The ld. CIT(A), NFAC observed that section 200A of the Act was inserted by the Finance Act 2009 with effect from 1.4.2010. This section the TDS

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

2) of the Act was also liable to be cancelled. 6. The ld. CIT(A), NFAC observed that section 200A of the Act was inserted by the Finance Act 2009 with effect from 1.4.2010. This section the TDS

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

2)(k) provided for the penalty of Rs.100/- per day for each day of default in filing TDS statement and such provision also came to be inserted with effect from 1.4.2005. On 1.4.2010, Section 200A

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

2)(k) provided for the penalty of Rs.100/- per day for each day of default in filing TDS statement and such provision also came to be inserted with effect from 1.4.2005. On 1.4.2010, Section 200A

HITESH SHANKAR SHETTY,MUMBAI vs. DCIT CPC TDS, 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

TDS statements, could be levied in intimation under section 200A of the Act. 2. In some of the appeals there

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

TDS statements, could be levied in intimation under section 200A of the Act. 2. In some of the appeals there

BHOJA VITTAL SHETTY,MUMBAI vs. DCIT CPC TDS, 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

TDS statements, could be levied in intimation under section 200A of the Act. 2. In some of the appeals there

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

TDS statements, could be levied in intimation under section 200A of the Act. 2. In some of the appeals there

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

TDS statements, could be levied in intimation under section 200A of the Act. 2. In some of the appeals there

ARPANNA MOTORS P. LTD,MUMBAI vs. ITO (TDS) 1(1)(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

TDS statements, could be levied in intimation under section 200A of the Act. 2. In some of the appeals there

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

TDS statements, could be levied in intimation under section 200A of the Act. 2. In some of the appeals there

BHASKAR KRISHNA SHETTY,MUMBAI vs. DCIT CPC TDS, 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

TDS statements, could be levied in intimation under section 200A of the Act. 2. In some of the appeals there

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

TDS statements, could be levied in intimation under section 200A of the Act. 2. In some of the appeals there

KASH REALTORS P. LTD,MUMBAI vs. ITO TDS 1(1)(3), 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

TDS statements, could be levied in intimation under section 200A of the Act. 2. In some of the appeals there