HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

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

TDS is deducted. It is seen that the assessee has not filed his return of income for AY 2015-16. The above transactions, total to amount Rs.1,32,51,842/- remain unexplained and there is escapement of income in absence of return of income filed. Thus income from above transaction has not been offered

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

TDS is deducted. It is seen that the assessee has not\nfiled his return of income for AY 2015-16. The above transactions, total to\namount Rs.1,32,51,842/- remain unexplained and there is escapement of\nincome in absence of return of income filed. Thus income from above\ntransaction has not been offered

ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR

In the result, appeal filed by the Revenue is dismissed

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

11. The expressions ―Any person responsible for paying any sum‖ and ―to any resident (hereafter in this section referred to as the contractor)‖, used in this section plainly makes it clear that the receiver of the payment is the contractor, and the person making such payment is the contractee. It goes without saying that the person who in pursuance

ASHWIN SURESH CHANDAK,NAGPUR vs. ITO WARD, TDS 51(1), NAGPUR

In the result, appeals filed by the assessees are allowed

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

TDS return was processed by the Central Processing Centre, late filing fee under section 234E of the Act at ` 11,840, which include late payment and interest under section 220(2) of the Act vide intimation under section 200A of the Act. 5

DAMMANI INDUSTRIES,NAGPUR vs. ITO WARD, TDS 51(1), NAGPUR

In the result, appeals filed by the assessees are allowed

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

TDS return was processed by the Central Processing Centre, late filing fee under section 234E of the Act at ` 11,840, which include late payment and interest under section 220(2) of the Act vide intimation under section 200A of the Act. 5

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

5 Bank of India ITA Nos.123,137& 152/Nag./2022 (Assessment Years : 2013–14,2014–15 & 2015–16) Bank of India, Yenapur Branch Nagpur Zonal Office 3rd Floor, CSD department Kingsways …………… Appellant Nagpur–440 001 PAN No: AAACB0472C v/s ACIT, CPC,TDS(Ghaziabad) ..…….………. Respondent Uttar Pradesh–201 010 ITA Nos.125& 146/Nag./2022 (Assessment Yeas : 2013–14 & 2014–15) Bank of India

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

5 Bank of India ITA Nos.123,137& 152/Nag./2022 (Assessment Years : 2013–14,2014–15 & 2015–16) Bank of India, Yenapur Branch Nagpur Zonal Office 3rd Floor, CSD department Kingsways …………… Appellant Nagpur–440 001 PAN No: AAACB0472C v/s ACIT, CPC,TDS(Ghaziabad) ..…….………. Respondent Uttar Pradesh–201 010 ITA Nos.125& 146/Nag./2022 (Assessment Yeas : 2013–14 & 2014–15) Bank of India

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

5 Bank of India v/s DCIT(TDS), Circle–1 Aaykar Bhawan, Civil Lines ..…….………. Respondent Nagpur–440 001 ITA No.165/Nag./2022 (Assessment Year : 2011–12) Bank of India, Mowar Nagpur Zonal Office 3rd Floor, CSD department Kingsways …………… Appellant Nagpur–440 001 PAN No: AAACB0472C v/s DCIT(TDS), Circle–1 Aaykar Bhawan, Civil Lines ..…….………. Respondent Nagpur–440 001 ITA No.166/Nag./2022 (Assessment

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

5 Bank of India v/s DCIT(TDS), Circle–1 Aaykar Bhawan, Civil Lines ..…….………. Respondent Nagpur–440 001 ITA No.165/Nag./2022 (Assessment Year : 2011–12) Bank of India, Mowar Nagpur Zonal Office 3rd Floor, CSD department Kingsways …………… Appellant Nagpur–440 001 PAN No: AAACB0472C v/s DCIT(TDS), Circle–1 Aaykar Bhawan, Civil Lines ..…….………. Respondent Nagpur–440 001 ITA No.166/Nag./2022 (Assessment

SHEPHALI ANIL MALVIYA,NAGPUR vs. DCIT,CPC,TDS, GHAZIABAD

In the result, assessee’s appeals (Ms

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

5. The learned CIT(A) confirmed the order of the Assessing Officer by observing as follows:– “I have considered the appellant's contention and find that the provision of Section 234E of the Act for levy of fee was brought in the statute w.e.f. 01/07/2012. Thus, the charging section for levy of Fee being Section 234E was already brought

VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

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

5,84,367, under section 40(a)(ia) of the Act on the ground that the payment made to Members but no TDS have been deducted which was confirmed by the Assessing Officer. For better appreciation of facts, Exception (v) of section 194A of the Act is reproduced below:– “(v) to such income credited or paid by a co-operative

VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

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

5,84,367, under section 40(a)(ia) of the Act on the ground that the payment made to Members but no TDS have been deducted which was confirmed by the Assessing Officer. For better appreciation of facts, Exception (v) of section 194A of the Act is reproduced below:– “(v) to such income credited or paid by a co-operative

VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

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

5,84,367, under section 40(a)(ia) of the Act on the ground that the payment made to Members but no TDS have been deducted which was confirmed by the Assessing Officer. For better appreciation of facts, Exception (v) of section 194A of the Act is reproduced below:– “(v) to such income credited or paid by a co-operative

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

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

11 The Nirmal Ujwal Credit Co–operative Society Ltd. A.Y.2014–15 Considering plethora of judgments on said issue, we humbly request your kindness to kindly revoke impugned disallowances. 23. The provision of section 80P(2)(a) read as under “1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

11 I.T.A.Nos.359 to 366, 386 to 389, 391 & 392/NAG./2022 referred to in that section a declaration in writing to the effect that tax on his estimated income of the previous year in which such income is to be included in computing his total income, will be Nil. Sub-section (1B) has been inserted by the Finance

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCEL-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

11 I.T.A.Nos.359 to 366, 386 to 389, 391 & 392/NAG./2022 referred to in that section a declaration in writing to the effect that tax on his estimated income of the previous year in which such income is to be included in computing his total income, will be Nil. Sub-section (1B) has been inserted by the Finance

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

11 I.T.A.Nos.359 to 366, 386 to 389, 391 & 392/NAG./2022 referred to in that section a declaration in writing to the effect that tax on his estimated income of the previous year in which such income is to be included in computing his total income, will be Nil. Sub-section (1B) has been inserted by the Finance