SAINATH VIDYALAYA,MAKKEPALLI vs. ITO,TDS WARD-52(3), CHANDRAPUR

In the result, both the appeals of the assessee are\nallowed

154 of the Act rejecting rectification application\nmoved by assessee against intimation issued levying late\nfiling fees charged under section 234E of the Act. The\ncase of assessee before us is that the issue is squarely\ncovered by various orders of Tribunal, wherein the issue\nhas been decided in respect of levy of late filing fees\nunder section 234E

AMIT VEDPRAKASH BANSAL,NAGPUR vs. ITO WARD -4(4), NAGPUR

In the result, appeal filed by the assessee is allowed

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

TDS was claimed. We find that the assessee has filed all the details and the Assessing Officer, after examining such details, passed order under section 143(3) of the Act. We also find that it is not a fit case for making addition under section 154

GORAKSHAN SABHA, NAGPUR,NAGPUR vs. COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), MOF, GOI

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.92 & 91/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Gorakshan Sabha, The Income Tax Officer, Near Hitawada Press, V Ward Exemption, Nagpur. Wardha Road, Dhantoli, S Nagpur – 440012. Pan: Aaatg2927L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 23/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Common Intimation Of Outstanding Demand Order For A.Y.2014-15 & 2013-14 Respectively. Since Facts Of Both Appeals Are Similar, We Take Up Appeal For A.Y.2014-15 As

TDS, Ward-51(1), Nagpur. The said intimation is scanned and reproduced here as under : 2.3 Thus, it is seen that assessee has filed an appeal against the recovery of outstanding demand. The list of orders against ITA Nos.92 & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A] which an appeal can be filed before the ld.CIT(A) mentioned in 246A is reproduced

GORAKSHAN SABHA, NAGPUR,WARDHA ROAD, NAGPUR vs. COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), MOF,GOI

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.92 & 91/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Gorakshan Sabha, The Income Tax Officer, Near Hitawada Press, V Ward Exemption, Nagpur. Wardha Road, Dhantoli, S Nagpur – 440012. Pan: Aaatg2927L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 23/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Under Section 250 Of The Act, Emanating From The Common Intimation Of Outstanding Demand Order For A.Y.2014-15 & 2013-14 Respectively. Since Facts Of Both Appeals Are Similar, We Take Up Appeal For A.Y.2014-15 As

TDS, Ward-51(1), Nagpur. The said intimation is scanned and reproduced here as under : 2.3 Thus, it is seen that assessee has filed an appeal against the recovery of outstanding demand. The list of orders against ITA Nos.92 & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A] which an appeal can be filed before the ld.CIT(A) mentioned in 246A is reproduced

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

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

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

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

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

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

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

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

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

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

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

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

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

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

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

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

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

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

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

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

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

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

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

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

TDS Officer. The ld.AR explained that assessee had requested the Income Tax Officer for rectification. However, the Bench specifically asked the ld.AR date of filing rectification application before the ITO. In reply to the said question, ld.AR submitted that no formal application under section 154

YOGESH NANDALAL CHANDE,CHANDRAPUR vs. ITO WARD-1, CHANDRAPUR

In the result, appeal filed by the assessee is allowed

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

TDS credit amounting to ` 16,86,557, was allowed via rectification order passed under section 154 of the Act. 5. Before

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

TDS on the interest payments as stated by the AO in the Remand Report. On facts, it is held that the addition made by the AO was not justified. The addition of Rs. 7,86,217/- made by the AO due to disallowance of interest is, therefore, deleted. The AO is directed accordingly.” 12 Shree Agarwal Finance India