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

Charitable Trust. However, it was also pointed out that there was a conflicting decision by Hon’ble Gujarat High Court in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein it was held that Section 234E was a charging provision creating a charge for levy of fees for defaults in filing of TDS statements and the same could

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

Charitable Trust. However, it was also pointed out that there was a conflicting decision by Hon’ble Gujarat High Court in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein it was held that Section 234E was a charging provision creating a charge for levy of fees for defaults in filing of TDS statements and the same could

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

Charitable Trust. However, it was also pointed out that there was a conflicting decision by Hon’ble Gujarat High Court in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein it was held that Section 234E was a charging provision creating a charge for levy of fees for defaults in filing of TDS statements and the same could

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

Charitable Trust. However, it was also pointed out that there was a conflicting decision by Hon’ble Gujarat High Court in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein it was held that Section 234E was a charging provision creating a charge for levy of fees for defaults in filing of TDS statements and the same could

ROSE ROCK REAL ESTATE INDIA PVT.,MUMBAI vs. ITO (TDS) 2(1)(3), MUMBAI

In the result, these appeals are allowed

Charitable Trust Vs. Deputy Commissioner Of Income Tax & Anr.(2017) [Writ Petition No.618/2015 c/w Writ Petition Nos.5831/2015 & 5990-6001/2015 (T-IT)]. In the said case Hon'ble Karnataka High Court has held as under :- "In view of the aforesaid observations and discussion, the impugned notices under Section 200A

MOHD. NAYEEM SIDDIQUI AKASH TIMBER TRADERS,THANE vs. DCIT (CPC), GHAZIABAD

In the result, all the appeals of assessee are allowed

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) which has subsequently been followed by same court while adjudicating Writ Petition

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , MUMBAI

In the result, the appeal is allowed

charitable trust), but is not registered u/s 12A of the Income Tax Act, 1961 and hence the persons/individuals for whom the trust is created do not have any \"vested share\" in the income of the trust, therefore, the question of the share being indeterminate or unknown does not arise. The question is a logical one but this becomes a Trust

SILA SOLUTIONS PVT. LTD.,MUMBAI vs. ACIT (TDS)-CPC , GHAZIABAD & DCIT ,TDS CIRCLE - 2(2), MUMBAI

In the result, all the appeals filed by the assessee are

Bench: Shri Rajesh Kumar, Hon. & Shri Amarjit Singh, Hon.

section 200A , late fee can be levied. Thereafter, the Hon'ble Karnataka High Court in the case of Sree Ayyapa Educational Charitable Trust

SILA SOLUTIONS PVT. LTD.,MUMBAI vs. ACIT (TDS)-CPC , GHAZIABAD & DCIT ,TDS CIRCLE - 2(2), MUMBAI

In the result, all the appeals filed by the assessee are

Bench: Shri Rajesh Kumar, Hon. & Shri Amarjit Singh, Hon.

section 200A , late fee can be levied. Thereafter, the Hon'ble Karnataka High Court in the case of Sree Ayyapa Educational Charitable Trust

SILA SOLUTIONS PVT. LTD.,MUMBAI vs. ACIT (TDS)-CPC , GHAZIABAD & DCIT ,TDS CIRCLE - 2(2), MUMBAI

In the result, all the appeals filed by the assessee are

Bench: Shri Rajesh Kumar, Hon. & Shri Amarjit Singh, Hon.

section 200A , late fee can be levied. Thereafter, the Hon'ble Karnataka High Court in the case of Sree Ayyapa Educational Charitable Trust

SILA SOLUTIONS PVT. LTD.,MUMBAI vs. ACIT (TDS)-CPC , GHAZIABAD & DCIT ,TDS CIRCLE - 2(2), MUMBAI

In the result, all the appeals filed by the assessee are

Bench: Shri Rajesh Kumar, Hon. & Shri Amarjit Singh, Hon.

section 200A , late fee can be levied. Thereafter, the Hon'ble Karnataka High Court in the case of Sree Ayyapa Educational Charitable Trust

RECON DIES & TOOLS PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CPC-TDS, GHZIABAD

In the result, both appeals filed by the assessee are allowed

Bench: Shri Saktijit Dey & Shri G. Manjunatha

Charitable Trust vs DCIT(supra). The Ld.CIT(A) after considering relevant facts of the case and also, taken note of amended provisions of section 200A

M/S SETH HIRACHAND MUTHA SHAIKSHANIK TRUST ,KALYAN vs. ITO (TDS), KALYAN

In the result, appeal is allowed

Bench: Shri C.N. Prasad & Shri S. Rifaur Rahman

charitable trust runs its educational institution / school affiliated to CBSE Board. The assessee trust is also registered under the Bombay Public Trusts Act, 1950 and is also granted registration under section 12A of the Act. Since the said TDS return for Q1 (first quarter) for the assessment year 2015–16 was filed belatedly, therefore, the Assessing Officer processed the return