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Section 234E36 Section 200A30 TDS6

NAIVEDHYAM BANQUETS AND FOODS PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, the appeal of assessee is allowed

ITA 198/NAG/2022[2015-16]Status: DisposedITAT Nagpur14 Oct 2022AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Sl. No. 1 & 2 – Shri Mahavir AtalFor Respondent: Sl. No. 1 to 6 – Shri G.J. Ninawe

Section 200ASection 234E

1) of section 200A of the Act is not applicable, therefore, the order of CIT(A) is not justified in upholding the order passed u/s. 200A confirming the levy of fee u/s. 234E of the Act by the AO for default in furnishing TDS statement for A.Y. 2013-14 and it is set aside. 6. In the result, the appeal

R.A. QUIDWAIM HIGH SCHOOL & JUNIOR COLLEGE (SCI & MCVC),CHANDRAPUR vs. INCOME TAX OFFICE, WARD-52(3), CHANDRAPUR

In the result, the appeal of assessee is allowed