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

TDS return under section 200A of the Act under sub–clause (c) of sub–section 1. There is a delay

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

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

Bench: Shri V. Durga Rao

TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. Hence, the intimation issued by the Assessing Officer under section 200A

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

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

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

TDS returns under section 200A of the Act. ITA No. 3495 to 3504/Chny/2019 The provisions of section 234E of the Act has been

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

TDS returns under section 200A of the Act. ITA No. 3495 to 3504/Chny/2019 The provisions of section 234E of the Act has been

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

TDS returns under section 200A of the Act. ITA No. 3495 to 3504/Chny/2019 The provisions of section 234E of the Act has been

DIGP GROUP CENTRE CRPF,NAGPUR vs. DCIT CPC(TDS) , GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.294 & 295/Nag/2022 Assessment Year : 2015-16 Digp Group Centre Crpf, Vs. Dcit, Cpc (Tds), D/O The Office Of The Digp Ghaziabad. Group Centre, Hingna Road, Digdoh Hills, Midc Area, Nagpur- 440019. Pan : Aaagd0143E Appellant Respondent Assessee By : Shri Kapil Hirani Revenue By : Smt. Rashmi Mathur Date Of Hearing : 17.07.2023 Date Of Pronouncement : 18.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 15.12.2021 For The Assessment Year 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.294/Nag/2022 For The Assessment Year 2015-16 Are Stated Herein.

section 234E of Rs.630/- for Q3 by stating that the appellant had failed to file the quarterly statement of TDS of third quarters for financial year 2014-15 in Form No.24Q. Accordingly, the DCIT, CPC, TDS, Ghaziabad had levied penalty of late fee of Rs.630/- for Q3 u/s 234E by intimation dated 28.02.2019 passed u/s 200A

DIGP GC CRPF,NAGPUR vs. DCIT CPC (TDS), GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.294 & 295/Nag/2022 Assessment Year : 2015-16 Digp Group Centre Crpf, Vs. Dcit, Cpc (Tds), D/O The Office Of The Digp Ghaziabad. Group Centre, Hingna Road, Digdoh Hills, Midc Area, Nagpur- 440019. Pan : Aaagd0143E Appellant Respondent Assessee By : Shri Kapil Hirani Revenue By : Smt. Rashmi Mathur Date Of Hearing : 17.07.2023 Date Of Pronouncement : 18.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 15.12.2021 For The Assessment Year 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.294/Nag/2022 For The Assessment Year 2015-16 Are Stated Herein.

section 234E of Rs.630/- for Q3 by stating that the appellant had failed to file the quarterly statement of TDS of third quarters for financial year 2014-15 in Form No.24Q. Accordingly, the DCIT, CPC, TDS, Ghaziabad had levied penalty of late fee of Rs.630/- for Q3 u/s 234E by intimation dated 28.02.2019 passed u/s 200A

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

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

TDS statements / returns in the\npresent set of appeals for the period prior to\n01.06.2015, was not empowered to charge fees\nunder section 234E of the Act. Hence, the intimation\nissued by the Assessing Officer under section 200A

PRIYADARSHINI KANYA VIDYALAYA,GHUGHUS vs. ITO,TDS WD.-52, CHANDRAPUR

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

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

TDS returns under section 200A of the Act. ITA No. 3495 to 3504/Chny/2019 The provisions of section 234E of the Act has been

SACHIN RAMESH HOLEY,WARDHA vs. ITO WARD 1, WARDHA, WARDHA

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

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

TDS returns under section 200A of the Act. ITA No. 3495 to 3504/Chny/2019 The provisions of section 234E of the Act has been

SACHIN RAMESH HOLEY,WARDHA vs. ITO WARD 1, WARDHA, WARDHA

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

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

TDS returns under section 200A of the Act. ITA No. 3495 to 3504/Chny/2019 The provisions of section 234E of the Act has been

SACHIN RAMESH HOLEY,WARDHA vs. ITO WARD 1, WARDHA, WARDHA

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

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

TDS returns under section 200A of the Act. ITA No. 3495 to 3504/Chny/2019 The provisions of section 234E of the Act has been

SACHIN RAMESH HOLEY,WARDHA vs. ITO WARD 1, WARDHA, WARDHA

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

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

TDS returns under section 200A of the Act. ITA No. 3495 to 3504/Chny/2019 The provisions of section 234E of the Act has been

SACHIN RAMESH HOLEY,WARDHA vs. ITO WARD 1, WARDHA, WARDHA

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

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

TDS returns under section 200A of the Act. ITA No. 3495 to 3504/Chny/2019 The provisions of section 234E of the Act has been

SACHIN RAMESH HOLEY,WARDHA vs. ITO WARD 1, WARDHA, WARDHA

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

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

TDS returns under section 200A of the Act. ITA No. 3495 to 3504/Chny/2019 The provisions of section 234E of the Act has been

SACHIN RAMESH HOLEY,WARDHA vs. ITO WARD 1, WARDHA, WARDHA

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

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

TDS returns under section 200A of the Act. ITA No. 3495 to 3504/Chny/2019 The provisions of section 234E of the Act has been