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

6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub- section (3) of section 176; or (c) to furnish in due time any of the returns, statements or section 206C or section 285B; or (d) to allow inspection of any register referred to in section

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

6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub- section (3) of section 176; or (c) to furnish in due time any of the returns, statements or section 206C or section 285B; or (d) to allow inspection of any register referred to in section

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

6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub- section (3) of section 176; or (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B; or (d) to allow inspection

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

6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B; or (d) to allow inspection

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

6. In view of the above submissions order U/s 200A of the Act imposing late fees U/s 234E has to be cancelled and quashed. 7. The department vide its press release dated 12th May 2016 made know that 'The Income Declaration Scheme 2016 & The Direct Tax Dispute Resolution Scheme 2016' ("Scheme" for short) came into force with effect from

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

6. In view of the above submissions order U/s 200A of the Act imposing late fees U/s 234E has to be cancelled and quashed. 7. The department vide its press release dated 12th May 2016 made know that 'The Income Declaration Scheme 2016 & The Direct Tax Dispute Resolution Scheme 2016' ("Scheme" for short) came into force with effect from

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

6. In view of the above submissions order U/s 200A of the Act imposing late fees U/s 234E has to be cancelled and quashed. 7. The department vide its press release dated 12th May 2016 made know that 'The Income Declaration Scheme 2016 & The Direct Tax Dispute Resolution Scheme 2016' ("Scheme" for short) came into force with effect from

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 and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 4 Sprigtime Clubs&Hospitality Services

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

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)

6. Section 244A provides for interest on refunds which reads as under: "244A. Interest on refunds.—(1) Where refund of any amount becomes due to the assessee under this Act, he shall, subject to the provisions of this section, be entitled to receive, in addition to the said amount, simple interest thereon calculated in the following manner, namely :— (a) where

PERFECT FILAMENTS LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX CIRCLE -4, MUMBAI

In the result, the appeal by the assessee is partly allowed in terms of our aforesaid decision

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailperfect Filaments Limited, E-23/24/25/26, Commerce Centre, Tardeo Road Tulsi Wadi, S.O., ............... Appellant Mumbai - 400034 Pan : Aaacp4215F V/S Principal Commissiioner Of Income Tax-4 ……………… Respondent 6Th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 Assessee By : Shri Dharan Gandhi Revenue By : Shri R.A. Dhyani, Cit-Dr

TDS to the tune of Rs.92,01,623/- is disallowable. (b) Interest under section 201(1A) / section 206C(7) of the Act amounting to Rs.6,87,150/- was not disallowed by the assessee while computing its total income. (c) The assessee has claimed a deduction under section 80G of the Act in respect of expenditure incurred on Corporate Social Responsibility

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

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

6. However, on the other hand ld. D.R for the revenue contended that since Sec. 234B is charging provisions whereas u/s 200A is machinery provisions, the A.O was empowered to levy the late filing fees u/s 234E of the Act and drew our attention to the decision rendered by Hon‟ble Bombay High Court in the case of Rashmikant Kundalia

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

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

6. However, on the other hand ld. D.R for the revenue contended that since Sec. 234B is charging provisions whereas u/s 200A is machinery provisions, the A.O was empowered to levy the late filing fees u/s 234E of the Act and drew our attention to the decision rendered by Hon‟ble Bombay High Court in the case of Rashmikant Kundalia

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

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

6. However, on the other hand ld. D.R for the revenue contended that since Sec. 234B is charging provisions whereas u/s 200A is machinery provisions, the A.O was empowered to levy the late filing fees u/s 234E of the Act and drew our attention to the decision rendered by Hon‟ble Bombay High Court in the case of Rashmikant Kundalia

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

6. The Appellant has challenged the levy of fee under Section 234E of the Act for delay in filing the statement under Section 200 of the Act. Section 234E of the Act provides that where a person fails to deliver or cause to be delivered a statement within the time prescribed in Section 200(3) or the proviso

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)

6. The Appellant has challenged the levy of fee under Section 234E of the Act for delay in filing the statement under Section 200 of the Act. Section 234E of the Act provides that where a person fails to deliver or cause to be delivered a statement within the time prescribed in Section 200(3) or the proviso

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)

6. The Appellant has challenged the levy of fee under Section 234E of the Act for delay in filing the statement under Section 200 of the Act. Section 234E of the Act provides that where a person fails to deliver or cause to be delivered a statement within the time prescribed in Section 200(3) or the proviso

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)

6. The Appellant has challenged the levy of fee under Section 234E of the Act for delay in filing the statement under Section 200 of the Act. Section 234E of the Act provides that where a person fails to deliver or cause to be delivered a statement within the time prescribed in Section 200(3) or the proviso