DR AMBEDKAR INSTITUTE OF SOCIAL WORK,NAGPUR MAHARASHTRA vs. ITO WARD-1, NAGPUR

In the result, appeals filed by the assessees are allowed

section 200A of the Act for the\nprocessing of quarterly TDS return filed by the assessee.\n7. In the result, both these appeals filed by the assessee are allowed.\"\n8. We find that the above decision of the Co-ordinate Bench in S.S.S.\nConstruction (supra) is squarely applies to the assessee's case. Apart from\nthis, the issue is also

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

TDS deducted for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondent authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent.” 17

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

TDS deducted for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondent authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent.” 17

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

In the result, assessee’s appeal is allowed

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

section 200A of the Act for the processing of quarterly TDS return filed by the assessee. 7. In the result, both these appeals filed by the assessee are allowed." 8. We find that the above decision of the Co-ordinate Bench in S.S.S. Construction (supra) is squarely applies to the assessee’s case. Apart from this, the issue is also

SUNILKUMAR RAJENDRA RAI,NAGPUR vs. ITO, WARD-1(4), NAGPUR

In the result, appeals filed by the assessees are allowed

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

section 200A of the Act for the processing of quarterly TDS return filed by the assessee. 7. In the result, both these appeals filed by the assessee are allowed." 8. We find that the above decision of the Co-ordinate Bench in S.S.S. Construction (supra) is squarely applies to the assessee’s case. Apart from this, the issue is also

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. On appeal, the learned CIT(A), while discussing the issue in detail, vide Para–4.3/Page

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. On appeal, the learned CIT(A), while discussing the issue in detail, vide Para–4.3/Page

BANK OF INDIA,UMRED vs. ASSISTANT COMMISSIONER OF INCOME TAX,CPC.TDS, GHAZIABAD

In the result, both these appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy

section 200A of the Act for the processing of quarterly TDS return filed by the assessee. 7. In the result, both these appeals filed by the assessee are allowed." 8. We find that the above decision of the Co-ordinate Bench in S.S.S. Construction (supra) is squarely applies to the assessee’s case. Apart from this, the issue is also

BANK OF INDIA, PANCHGAON,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both these appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy

section 200A of the Act for the processing of quarterly TDS return filed by the assessee. 7. In the result, both these appeals filed by the assessee are allowed." 8. We find that the above decision of the Co-ordinate Bench in S.S.S. Construction (supra) is squarely applies to the assessee’s case. Apart from this, the issue is also

BANK OF INDIA, ARMORI ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both these appeals filed by the assessee are allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy

section 200A of the Act for the processing of quarterly TDS return filed by the assessee. 7. In the result, both these appeals filed by the assessee are allowed." 8. We find that the above decision of the Co-ordinate Bench in S.S.S. Construction (supra) is squarely applies to the assessee’s case. Apart from this, the issue is also

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

In the result, assessee’s appeals for A

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

17. In essence, section 234E thus prescribed for the first time charging of a fee for every day of default in filing of statement under sub–section (3) of section 200 or any proviso to sub–section (3) of section 206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q

M/S RAJYAS SOFTWARE PRIVATE LIMITED ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019 192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q