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

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

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

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

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

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

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

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

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

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

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

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISISONER OF INCOME TAX, TDS, CIRICLE-51(10, NAGPUR

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

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

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

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

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

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

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

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

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

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

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

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

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

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhuryassessment Year : 2012-13 Bank Of India, Dcit (Tds), Hingna Branch, Nagpur Zonal Office, Vs. Circle-1, 3Rd Floor, Csd Dept., Kingsways, Nagpur Nagpur – 440 001, Maharashtra Pan : Aaacb0472C Appellant Respondent

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and the above referred order. Following the similar view, we condone the delay in presenting the appeal before

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

192,604 219,260 27 (HUF) 28 Sau. Asha A Agrawal 84,000 8,400 29 Sau. Rupa P Agrawal 15,600 1,560 Ravindra Madanlal Khandelwal ITA no.375/Nag./2024 30 Sudhir M Rathi (HUF) 67,920 6,792 31 Tisha Anand Manwani 10,333 1,033 32 Veena R Chandak 30,417 3,042 Interest on Late Payment

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

In the result, appeals filed by the assessees are allowed

1. That considering the facts & circumstance of the case, The Ld. National\nFaceless Appeal Center has erred in levying of late fees and interest of Rs.\n16400/- & Rs.19,593/-respectively.\nThat the Ld. NFAC/CIT (A) have considered following judgements:\nd) Hon'ble Karnataka High Court in the case of Fatheraj Singhvi Vs Union of\nIndia 289CTR 0602 (Kar) wherein

INDOWORTH INDIA LIMITED,NAGPUR vs. ACIT(TDS), CIRCLE 51(1), NAGPUR

In the result, appeal filed by the assessee for A

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

TDS. As per the IT return and computation from F.Y. 2014-15 to F.Y. 2018-19 disallowed the interest as contingent expenditure of ` 55,89,527, but due to some clerical mistakes, the assessee had not disallowed the interest provision for the F.Y. 2012-13 and F.Y. 2013-14. The assessee disallowed the interest

M/S INDOWORTH INDIA LIMITED,NAGPUR vs. ACIT(TDS), CIRCLE 51(1) , NAGPUR

In the result, appeal filed by the assessee for A

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

TDS. As per the IT return and computation from F.Y. 2014-15 to F.Y. 2018-19 disallowed the interest as contingent expenditure of ` 55,89,527, but due to some clerical mistakes, the assessee had not disallowed the interest provision for the F.Y. 2012-13 and F.Y. 2013-14. The assessee disallowed the interest