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52 results for “TDS”+ Section 154(7)clear

Sorted by relevance

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Key Topics

Section 200A152Section 234E73TDS40Section 6834Rectification u/s 15432Section 143(3)28Section 15423Section 25023Section 1021Deduction

SANJAY GANDHI SMRUTI VIDYA MANDIR ,HINGANGHAT, WARDHA vs. ITO TDS WD 52(1), NAGPUR

In the result, assessee’s appeal is allowed

ITA 149/NAG/2024[2013-14]Status: DisposedITAT Nagpur15 May 2024AY 2013-14

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

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Abhay Y. Marathe
Section 1Section 154Section 200ASection 234E

154, the appellant has filed appeal before the first appellate authority. Sanjay Gandhi Smruti Vidya Mandir ITA no.149/Nag./2023 5. The learned CIT(A) dismissed the assessee’s appeal by relying upon certain judicial pronouncements viz., the judgment of the Hon’ble Bombay High Court in Rashmikant Kundalia v/s Union of India, [2015] 54 taxmann.com 200 (Bom.) wherein

Showing 1–20 of 52 · Page 1 of 3

17
Section 200A(1)15
Condonation of Delay15

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

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

ITA 111/NAG/2022[2013-14]Status: DisposedITAT Nagpur01 Jun 2022AY 2013-14

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

154, the assessee filed appeal before the ld CIT(A). The ld. CIT(A) has confirmed the levy of late filing fee under section 234E of the Act and has returned a finding that even in absence of amendment in section 200A, it was always open for the Revenue to make the levy under section 234E

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

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

ITA 104/NAG/2022[2013-14]Status: DisposedITAT Nagpur01 Jun 2022AY 2013-14

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

154, the assessee filed appeal before the ld CIT(A). The ld. CIT(A) has confirmed the levy of late filing fee under section 234E of the Act and has returned a finding that even in absence of amendment in section 200A, it was always open for the Revenue to make the levy under section 234E

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

In the result, both the appeals of the assessee are allowed

ITA 241/NAG/2024[2013-14]Status: DisposedITAT Nagpur05 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao

For Appellant: Shri Mohd. Lakkadsha, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 154Section 200ASection 200A(1)Section 234E

154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E

ANIL LADHARAM HASSIJA,GONDIA vs. INCOME TAX OFFICER TDS WARD 2 (4) , BHANDARA

Appeals are allowed

ITA 37/NAG/2020[2014-15]Status: DisposedITAT Nagpur14 Oct 2022AY 2014-15

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2), AKOLA , AKOLA

Appeals are allowed

ITA 404/NAG/2017[2013-2014]Status: DisposedITAT Nagpur14 Oct 2022AY 2013-2014

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E

BLOCK DEVELOPMENT OFFICER PANCHAYAT SAMITI MURTIZAPUR ,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1(2), AKOLA

Appeals are allowed

ITA 26/NAG/2018[2015-2016]Status: DisposedITAT Nagpur14 Oct 2022AY 2015-2016

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 239/NAG/2019[2013-14 Quarter4]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 241/NAG/2019[2014-15 Quarter-4]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 240/NAG/2019[2014-15 Quarter -3]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2) , AKOLA

Appeals are allowed

ITA 406/NAG/2017[2015-2016]Status: DisposedITAT Nagpur14 Oct 2022AY 2015-2016

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 243/NAG/2019[2015-16 Quarter -3]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 237/NAG/2019[2013-14 Q-2]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E

BLOCK DEVELOPMENT OFFICER PANCHAYAT SAMITI,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1(2), AKOLA

Appeals are allowed

ITA 25/NAG/2018[2014-2015]Status: DisposedITAT Nagpur14 Oct 2022AY 2014-2015

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E

BLOCK DEVELOPMENT OFFICER , PANCHAYATI SAMITI , MURTIZAPUR ,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1, AKOLA

Appeals are allowed

ITA 27/NAG/2018[2016-2017]Status: DisposedITAT Nagpur14 Oct 2022AY 2016-2017

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 238/NAG/2019[2013-14 Quarter3 ]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2) , AKOLA

Appeals are allowed

ITA 405/NAG/2017[2014-2015]Status: DisposedITAT Nagpur14 Oct 2022AY 2014-2015

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

ITA 242/NAG/2019[2015-16 Quarter-2]Status: DisposedITAT Nagpur14 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Shri Sanjay Takkar – (
Section 154Section 200ASection 200A(1)Section 234E

154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E

HASANTE BURHANIAH FIDAYYIAH TRUST,NAGPUR vs. INCOME TAX OFFICER (TDS) WARD-1, NAGPUR

In the result, assessee’s appeals for A

ITA 9/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Apr 2022AY 2013-14

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Piyush Kolhe, CIT–DR
Section 200ASection 234ESection 250

7. Brief facts are, in the present case, the assessee is a trust. The assessee belatedly filed its quarterly e–TDS statements in Form–26Q for the assessment year 2013–14 and 2015–15. Since there was delay in filing the statements, the Centralized Processing Centre (TDS) while processing them under section 200A of the Act charged late filing

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

ITA 91/NAG/2023[2013-14]Status: DisposedITAT Nagpur23 Apr 2024AY 2013-14

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

Section 115VSection 115WSection 143Section 144Section 144BSection 147Section 200ASection 206CSection 246ASection 250

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