SEAFARER'S WELFARE FUND SOCIETY,MUMBAI vs. ADDL CIT (TDS) RG 3, MUMBAI
In the result, the appeals filed by the assessee are allowed
ITA 4569/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 Jul 2016AY 2009-10
Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta No. 4568, 4569 & 4570/Mum/2014 ("नधा"रण वष" / Assessment Year:2008-09 To 2010-11 Seafarer’S Welfare Fund The Addl. Cit (Tds), बनाम/ Scoeity, Range-3, Vs. Commerce House,1St Floor, Mumbai Curimbhoy Road, Ballard Estate, Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacts 6282J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By: Shri N.J. Jawker ""यथ" क" ओर से/Respondent By: Shri Kailash Gaikwad
For Appellant: Shri N.J. JawkerFor Respondent: Shri Kailash Gaikwad
Section 272A(2)(K)
272A(2)(K) should not be levied. The assessee in its reply submitted that the assessee society has deducted TDS for all these Assessment
Years at the applicable rates and deposited the same within the stipulated time, therefore the society has not willfully delayed in filing the quarterly returns and it is only for the reason that staff