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

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

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

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

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

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

TDS returns issued intimation to the respective assessee under section 200A of the Act and levied late filing fees under section 234E of the Act. 5 ITA No. 1657 & 1658/Mum/2022-Shubham Spaces 7. In appeal, the CIT (A) held that the Assessing Officer was empowered to raise the said demand under section 234E of the Act while issuing intimation under section

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

206C of the Act. In order to provide effective deterrence against the delay in furnishing TDS / TCS statements, the Finance Act, 2012 inserted section 234E of the Act to provide for levy of fees on late furnishing of TDS / TCS statements. The Memo further took note of the fact that the Finance (No.2) Act, 2009 inserted 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

206C of the Act. In order to provide effective deterrence against the delay in furnishing TDS / TCS statements, the Finance Act, 2012 inserted section 234E of the Act to provide for levy of fees on late furnishing of TDS / TCS statements. The Memo further took note of the fact that the Finance (No.2) Act, 2009 inserted 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

206C of the Act. In order to provide effective deterrence against the delay in furnishing TDS / TCS statements, the Finance Act, 2012 inserted section 234E of the Act to provide for levy of fees on late furnishing of TDS / TCS statements. The Memo further took note of the fact that the Finance (No.2) Act, 2009 inserted section 200A

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

206C of the Act. In order to provide effective deterrence against the delay in furnishing TDS / TCS statements, the Finance Act, 2012 inserted section 234E of the Act to provide for levy of fees on late furnishing of TDS / TCS statements. The Memo further took note of the fact that the Finance (No.2) Act, 2009 inserted section 200A

GRASIM INDUSTRIES LTD ( CORPORATE FINANCE DIVISION),MUMBAI vs. ADDL CIT RG 6(3), MUMBAI

Bench: the CIT(A). The CIT(A) partly allowed the appeal preferred by the Assessee vide order, dated 18/05/2009. 4. Not being satisfied with the relief granted by the Id. CIT(A), the Assessee has preferred appeal before this Tribunal. The Revenue has also filed cross-appeal challenging the relief granted by the Id. CIT(A).

206C or paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in the period from the 1st day of April of the assessment year

ACIT 6(3), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

206C or\npaid by way of advance tax or treated as paid under\nsection 199, during the financial year immediately\npreceding the assessment year, such interest shall be\ncalculated at the rate of one-half per cent for every\nmonth or part of a month comprised in the period from\nthe 1st day of April of the assessment year

DCIT CEN CIR 8(4), MUMBAI vs. SAVITA OIL TECHNOLOGIES LTD, MUMBAI

Appeal is allowed

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.7620/Mum/2016 (नििाारण वर्ा / Assessment Year : 2010-11)

3-12- 2009], held that the expression "refund of any amount" would include interest under section 244A (on refund of tax deducted at source) to which the assessee was I.T.A. No.7620/Mum/2016 lawfully entitled but had been wrongly withheld by the Department. 11. On an analysis of section 244A of the Act it is seen that where "refund of any amount

LEKHRAJ CORP P. LTD.,MUMBAI vs. ASSTT. CIT-CENTRAL PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri Shamim Yahya () & Shri Kuldip Singh ()

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012 200A: Processing of statements of tax deducted at source (1) Where a statement of tax deduction at source, or a correction statement

LEKHRAJ CORP P. LTD.,MUMBAI vs. ASSTT. CIT-CENTREAL PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri Shamim Yahya () & Shri Kuldip Singh ()

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012 200A: Processing of statements of tax deducted at source (1) Where a statement of tax deduction at source, or a correction statement

LEKHRAJ CORP P. LTD.,MUMBAI vs. ASSTT. CIT-CENTREAL PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri Shamim Yahya () & Shri Kuldip Singh ()

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012 200A: Processing of statements of tax deducted at source (1) Where a statement of tax deduction at source, or a correction statement

UTI MUTUAL FUND,MUMBAI vs. DCIT CENTRALISED PROCESSING CELL-TDS, TRACES, GHAZIABAD

In the result, appeal of the assessee in ITA no

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2295/Mum/2018 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Uti Mutual Fund, Dcit, Centralised Gn Block, Uti Tower, Processing Cell-Tds, Bandra Complex, Traces, V. Bandra (E), Aayakar Bhawan, Mumbai-400051 Sector-3, Vaishali, Ghaziabad, Up- 201010 स्थायी ऱेखा सं./ Pan: Aaatu1088L (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Krupa Gandhi Revenue By: Shri. Rajeev Gubgotra (Dr) सुनवाई की तारीख /Date Of Hearing : 13.06.2019 घोषणा की तारीख /Date Of Pronouncement : 01.07.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being

3) of section 200" 2.6 In the instant case, interest for late deposit of TDS will be calculated for the months of October, 2013 and November, 2013, since it was due for across both these part months. The governing section, ie , section 201(1A) of the Act is explicit that interest on late deposit of TDS is to be calculated

BAKHTAWAR CONSTRUCTION CO. P.LTD,MUMBAI vs. ADDL CIT (TDS) RG 1, MUMBAI

In the result, all the appeals of assessee are allowed as indicated above

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6943/Mum/2014 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Bakhtawar Construction Co. Addl. Cit (Tds) Rg 1 P. Ltd, Meher House, 10T H Floor, K.G. Mittal 1St Floor, Casasji Patel Street Ayurvedic Hosptial Bldg, V. Fort, Bombay 400001 Charni Road(W) Mumbai 400002 स्थायी ऱेखा सं./ Pan : Aaacb4942P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

section 206C(3) of the Act, on or after first day of July, 2012. 25. The learned Departmental Representative for the Revenue has placed strong reliance on the ratio laid down by the Hon'ble Allahabad High Court in Raja Harpal Singh Inter College's case (supra) for the proposition that where the e–TDS

M/S.BLUE STAR CONSTRUCTION CO.,MUMBAI vs. ADDL. CIT , THANE

In the result, appeal of the assessee is allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Blem/S Blue Star Construction Co. V. Addl. Commissioner Of Income-Tax Near Shankar Mandir Tax Tds Raigad, Thane Opp. Shirke Plant Sh-54 Uran Panvel Road Tal., Uran Raigad – 400 702, Thane Pan: Aaffb3087E (Appellant) (Respondent) Assessee By : Shri D.Y. Pandit Department By : Ms. Kavita P.Kaushik

206C of the Act. Ld. Counsel for the assessee submits that the Ld.CIT(A) 3 M/s Blue Star Construction Co. ignoring the second proviso to section 272A sustained the penalty observing that even prior to amendment provision of section 272A is in the statute. 5. Ld. DR strongly supported the orders of the Ld.CIT(A). 6. We have heard