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

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

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

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

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

234E. 2.2 The case of the assessee is that since the amendment to 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

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

In the result, these appeals are allowed

Charitable Trust vs. DCIT &Anr. [2017] [Writ Petition No. 618/2015 c/w. W.P. No. W.P. 5831 & 5990-6001/2015] has held as under: "27. In view of the aforesaid observations and discussion, the impugned notices under Section 200A of the Act for computation and intimation for payment of fee under Section 234E

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

234E of the Income Tax Act, 1961 (for short "the Act"). 3 M/s. Seth Hirachand Mutha Shaikshanik Trust 3. Brief facts of the case are, the assessee is a 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

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.

234E is a constitutionally valid and there is no need or in absence of such specific mention in 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.

234E is a constitutionally valid and there is no need or in absence of such specific mention in 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.

234E is a constitutionally valid and there is no need or in absence of such specific mention in 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.

234E is a constitutionally valid and there is no need or in absence of such specific mention in 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 and by following the decision of Hon’ble Gujarat High court, in the case of Rajesh Kourani vs Union Of India (2017) reported 83 taxmann.com 137 held that the arguments of the assessee that late