BANK OF INDIA ,PRASHEONI BRANCH vs. ACIT,CPC,TDS, GHAZIABAD

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

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

section 200A, which is effective from 01.06.2015. In this regard, our reference was drawn to the following table containing the requisite particulars in respect of the TDS statements filed by the respective branches of the assessee wherein the late fee u/s 234E has been levied while processing the TDS statements by the ACIT TDS-CPC and which has been confirmed

BANK OF INDIA,SIHORA BRANCH vs. ACIT,CPC(TDS), GHAZIABAD

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

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

section 200A, which is effective from 01.06.2015. In this regard, our reference was drawn to the following table containing the requisite particulars in respect of the TDS statements filed by the respective branches of the assessee wherein the late fee u/s 234E has been levied while processing the TDS statements by the ACIT TDS-CPC and which has been confirmed

ASSTT. CIT, CIR- 7, NAGPUR vs. M/S. NEWQUEST CORPORATION LTD., CHANDRAPUR

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2008-2009 The Acit Vs. M/S.Newquest Corporation Ltd. Circle-7, (Now Known As M/S. Avantha Nagpur Holding Ltd. Ballalrpur Paper Mills P.O. Ballarpur, Distt. Chandrapur Pan No.:Aabcb 6134 E Appellant Respondent

10. Even from the facts of the case it is seen that the expenditure incurred by the assessee is not creating any enduring benefit of an asset but is rather helping the assessee in augmenting its sales and resultantly its profit. Even if it is presumed that the building of brand image of "Nirvana" is giving advantage of enduring benefit

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

In the result, Revenue’s appeal is dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

section 10(3) of the Act. Ground no.5, raised by the Revenue is thus dismissed by upholding the impugned order passed by the learned CIT(A). 18. Ground no.6, raised by the Revenue relates to the addition of ` 68,02,624, made on account of unexplained unsecured loans. 19. The observations of the learned CIT(A) while deleting the addition

ACIT CENTRAL CIRCLE-1(3), NAGPUR vs. R.B.S.D. AND F.N. DAS (EXPORT FIRM), VIZIANAGARAM

In the result, appeal filed by the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

25,89,787 During assessment proceeding appellant has submitted copy of bills issued by labour contractors, their Ledger account in the books of appellant, copy of form 16A downloaded from Traces site and bank statements showing payments to them after due deduction of TDS. However, the Id. AO held that the appellant has not furnished copy of agreement for work

SUBHASHI YADAORAO CHIMURKAR,NAGPUR vs. INCOME TAX OFFICER, WARD-5(3), NAGPUR

Appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Dr. Dipak P. Ripote

TDS) [2022] 142 taxmann.com 25 (Madras) has settled the issue that an 4 ITA.No.168/NAG./2023 employee working in establishments constituted under a State Act is indeed entitled for sec.10(10AA) benefits as under : 5 ITA.No.168/NAG./2023 6 ITA.No.168/NAG./2023 7 ITA.No.168/NAG./2023 8 ITA.No.168/NAG./2023 9 ITA.No.168/NAG./2023 7. Honb’le high court

DIGP GC CRPF,NAGPUR vs. DCIT CPC (TDS), GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.294 & 295/Nag/2022 Assessment Year : 2015-16 Digp Group Centre Crpf, Vs. Dcit, Cpc (Tds), D/O The Office Of The Digp Ghaziabad. Group Centre, Hingna Road, Digdoh Hills, Midc Area, Nagpur- 440019. Pan : Aaagd0143E Appellant Respondent Assessee By : Shri Kapil Hirani Revenue By : Smt. Rashmi Mathur Date Of Hearing : 17.07.2023 Date Of Pronouncement : 18.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 15.12.2021 For The Assessment Year 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.294/Nag/2022 For The Assessment Year 2015-16 Are Stated Herein.

25. As such, as recorded earlier, it is on account of the intimation received under Section 200A for making computation and demand of fees under Section 234E, the same has necessitated the appellant to challenge the constitutional validity of Section 234E. When the intimation of the demand notices under Section 200A is held to be without authority

DIGP GROUP CENTRE CRPF,NAGPUR vs. DCIT CPC(TDS) , GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.294 & 295/Nag/2022 Assessment Year : 2015-16 Digp Group Centre Crpf, Vs. Dcit, Cpc (Tds), D/O The Office Of The Digp Ghaziabad. Group Centre, Hingna Road, Digdoh Hills, Midc Area, Nagpur- 440019. Pan : Aaagd0143E Appellant Respondent Assessee By : Shri Kapil Hirani Revenue By : Smt. Rashmi Mathur Date Of Hearing : 17.07.2023 Date Of Pronouncement : 18.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 15.12.2021 For The Assessment Year 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.294/Nag/2022 For The Assessment Year 2015-16 Are Stated Herein.

25. As such, as recorded earlier, it is on account of the intimation received under Section 200A for making computation and demand of fees under Section 234E, the same has necessitated the appellant to challenge the constitutional validity of Section 234E. When the intimation of the demand notices under Section 200A is held to be without authority

M/S ATASHA ASHIRWAD BUILDERS,NAGPUR vs. A.C.I.T (TDS) RANGE 1, NAGPUR

In the result, the appeal of assessee is allowed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

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 statement was not filed in time, then penalty under section 272A(2)(k) of the Act has been held

DCIT-CC-1(3), NAGPUR, NAGPUR vs. R.B.S.D. AND F.N. DAS(EXPORT FIRM), VIZIANAGRAM

In the result, appeal filed by the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

TDS at applicable rates. 6.9 It is therefore, humbly requested to kindly delete the addition of ` 25,06,079.” 4. We have heard the rival contention of both the parties; perused material placed on record and duly considered the facts of the case in the light of settled legal position and the case laws relied upon by the assessee

RAVINDRA MADANLAL KHANDELWAL,AKOLA vs. DCIT/ACIT CIRCLE , AKOLA

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

TDS No. Deducted 1 Amarchand Omprakash Kasat 4,200 - 2 Arihant Corporation 30,667 3,067 3 Ashok Bharatlal Agrawal 1,100 - 4 Ashok Bharatlal Agrawal (HUF) 11,025 1,103 5 Baba Accosiates 1,07,000 10,700 6 Bilala Refinaries 1,02,000 10,200 7 Chandadevi B Khandelwal 73,608 7,361 8 Chetan Ashok Agrawal 25

BANK OF INDIA, DONGARGAON NAGPUR vs. DY.CIT(TDS), CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

section 201 of the Act is two years from the end of the said financial year 2010-11. Thus, in that case, 25 Bank of India the Assessing Officer is under obligation to pass an order in these circumstances by 31st March, 2013.” 25. Whereas the Assessing Officer passed the order in these 11 appeals in the year

BANK OF INDIA,MAHAL BRANCH NAGPUR vs. DY.CIT(TDS)CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

section 201 of the Act is two years from the end of the said financial year 2010-11. Thus, in that case, 25 Bank of India the Assessing Officer is under obligation to pass an order in these circumstances by 31st March, 2013.” 25. Whereas the Assessing Officer passed the order in these 11 appeals in the year

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

10 The Nirmal Ujwal Credit Co–operative Society Ltd. A.Y.2014–15 “Any sum received by the assessee from any of his employee to which the provision of sub-clause(x) of clause (24) of section 2 apply, if such sum is credited by the assesse to the employee‟s account in the relevant fund or funds on or before

ASSISTANT COMMISSIONER OF INCOME TAX AKOLA CIRCLE , AKOLA vs. AKOLA URBAN CO-OPRATIVE BANK LTD , AKOLA

In the result, appeal filed by the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

TDS was not deducted. Such disallowance was made under section 40(a)(ia) of the Act. Effectively, the business loss to be carried forward for subsequent years was reduced. Being aggrieved, appeal was preferred. 3 The Akola Urban Co–operative Bank Ltd. ITA no.119/Nag./2020 4. The learned CIT(A) elaborately dealt with the issue vide Para

SHRI ASHOK MAHADEORAO GAWHANDE,BULDHANA vs. ASSISTANT DIRECTOR OF INCOME TAX, BANGALORE

Bench: Shri Satbeer Singh Godara

TDS) [2022] 142 taxmann.com 25 (Madras) has settled the issue that an employee working in establishments constituted under a State Act is indeed entitled for sec.10(10AA) benefits as under : 5 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 6 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 7 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 8 ITA.Nos.375/NAG

DILIP RAJESHWAR RAJKONDAWAR,NAGPUR vs. INCOME TAX OFFICE, NFAC, DELH

Bench: Shri Satbeer Singh Godara

TDS) [2022] 142 taxmann.com 25 (Madras) has settled the issue that an employee working in establishments constituted under a State Act is indeed entitled for sec.10(10AA) benefits as under : 5 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 6 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 7 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 8 ITA.Nos.375/NAG

MOHAN BALIRAMJI THAKRE,NAGPUR vs. INCOME TAX OFFICE, DELHI

Bench: Shri Satbeer Singh Godara

TDS) [2022] 142 taxmann.com 25 (Madras) has settled the issue that an employee working in establishments constituted under a State Act is indeed entitled for sec.10(10AA) benefits as under : 5 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 6 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 7 ITA.Nos.375/NAG./2022; ITA.Nos. 10, 118 & 389/NAG./2023 8 ITA.Nos.375/NAG

AHSAAN QURESHI,NAGPUR vs. ACIT CIRCLE-2, NAGPUR

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao

10. 2. Following grounds have been raised by the assessee:– “1. On the facts and circumstances of the case and in law the learned CIT (A) erred by confirming disallowance of salary of Rs.3,00,000/- paid to Smt. Zeenat P Qureshi on the ground that it is just to avoid tax without properly appreciating the facts of the case