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

200A of the Act was inserted by the Finance Act 2009 with effect from 1.4.2010. This section the TDS statements. Section 234E of the Act was inserted in the statute by the Finance Act 2012 and came into effect from 1.7.2012 which provided that in case of failure to deliver the TDS statement within the time prescribed u/s 200(3

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

200A of the Act was inserted by the Finance Act 2009 with effect from 1.4.2010. This section the TDS statements. Section 234E of the Act was inserted in the statute by the Finance Act 2012 and came into effect from 1.7.2012 which provided that in case of failure to deliver the TDS statement within the time prescribed u/s 200(3

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

TDS within the time prescribed u/s 200(3) or Section 206C(3). Section 200A deal with processing of statements of tax deducted

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

TDS within the time prescribed u/s 200(3) or Section 206C(3). Section 200A deal with processing of statements of tax deducted

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

3) to section 200 of the Act, under which the deductor is to furnish TDS statements. However, as section 234E of the Act was inserted after insertion of section 200A

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

3) to section 200 of the Act, under which the deductor is to furnish TDS statements. However, as section time of processing of TDS statements. In this regard, it was thus, proposed to amend the provisions of section 200A

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

3) to section 200 of the Act, under which the deductor is to furnish TDS statements. However, as section time of processing of TDS statements. In this regard, it was thus, proposed to amend the provisions of section 200A

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

3) to section 200 of the Act, under which the deductor is to furnish TDS statements. However, as section time of processing of TDS statements. In this regard, it was thus, proposed to amend the provisions of section 200A

BABITA MALKANI,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 B.R. Baskaran (Am) & Shri Pawan Singh (Jm)

3. In all these cases, there was admittedly a delay in filing of the TDS returns. The period involved is after 01.07.12, but prior to 01.06.15. These dates are relevant because 1.7.2012 is the date of insertion of section 234E into the Income Tax Act, 1961 whereas 1.6.2015 is the date of amendment/substitution of clause (c) to section 200A

CONCEPT MANAGEMENT CONSLUTING LTD,MUMBAI vs. DCIT CPC TDS, UTTAR PRADESH

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

Bench: Shri B.R. Baskaran (Am) & Shri Pawan Singh (Jm)

section 200A w.e.f. 1.6.2015. 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 to as the AO(TDS)] raised demand in each of the above cases by 3

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

3. In all these cases, there was admittedly a delay in filing of the TDS returns. The period involved is after 01.07.12, but prior to 01.06.15. These dates are relevant because 1.7.2012 is the date of insertion of section 234E into the Income Tax Act, 1961 whereas 1.6.2015 is the date of amendment/substitution of clause (c) to section 200A

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

3. In all these cases, there was admittedly a delay in filing of the TDS returns. The period involved is after 01.07.12, but prior to 01.06.15. These dates are relevant because 1.7.2012 is the date of insertion of section 234E into the Income Tax Act, 1961 whereas 1.6.2015 is the date of amendment/substitution of clause (c) to section 200A

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

3. In all these cases, there was admittedly a delay in filing of the TDS returns. The period involved is after 01.07.12, but prior to 01.06.15. These dates are relevant because 1.7.2012 is the date of insertion of section 234E into the Income Tax Act, 1961 whereas 1.6.2015 is the date of amendment/substitution of clause (c) to section 200A

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

3. In all these cases, there was admittedly a delay in filing of the TDS returns. The period involved is after 01.07.12, but prior to 01.06.15. These dates are relevant because 1.7.2012 is the date of insertion of section 234E into the Income Tax Act, 1961 whereas 1.6.2015 is the date of amendment/substitution of clause (c) to 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

3. In all these cases, there was admittedly a delay in filing of the TDS returns. The period involved is after 01.07.12, but prior to 01.06.15. These dates are relevant because 1.7.2012 is the date of insertion of section 234E into the Income Tax Act, 1961 whereas 1.6.2015 is the date of amendment/substitution of clause (c) to section 200A

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

3. In all these cases, there was admittedly a delay in filing of the TDS returns. The period involved is after 01.07.12, but prior to 01.06.15. These dates are relevant because 1.7.2012 is the date of insertion of section 234E into the Income Tax Act, 1961 whereas 1.6.2015 is the date of amendment/substitution of clause (c) to section 200A

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

3. In all these cases, there was admittedly a delay in filing of the TDS returns. The period involved is after 01.07.12, but prior to 01.06.15. These dates are relevant because 1.7.2012 is the date of insertion of section 234E into the Income Tax Act, 1961 whereas 1.6.2015 is the date of amendment/substitution of clause (c) to section 200A

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

3. In all these cases, there was admittedly a delay in filing of the TDS returns. The period involved is after 01.07.12, but prior to 01.06.15. These dates are relevant because 1.7.2012 is the date of insertion of section 234E into the Income Tax Act, 1961 whereas 1.6.2015 is the date of amendment/substitution of clause (c) to section 200A