M/S HLA ENTERPRISES PVT. LTD,NAGPUR vs. DY, CIT(TDS) CIR. 1, NAGPUR

In the result, assessee’s appeal for A

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

TDS) ..…….………. Respondent Circle–1, AayakarBhawan Civil Lines, Nagpur 440 001 Assessee by : Shri NareshJakhotia, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR Date of Hearing – 20.04.2022 Date of Order – 21.04.2022 2 M/s. HLA Enterprises Pvt. Ltd. M/s. BHLA Enterprises Pvt. Ltd. O R D E R PER BENCH The captioned appeals have been filed by two different assessee

M/S ATASHA ASHIRWAD BUILDERS,NAGPUR vs. A.C.I.T (TDS) RANGE 1, NAGPUR

In the result, the appeal of assessee is allowed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

206C(3) of the Act, on or after first day of July, 2012. 25. The learned Departmental Representative for the Revenue has placed strong reliance on the ratio laid down by the Hon'ble Allahabad High Court in Raja Harpal Singh Inter College's case (supra) for the proposition that where the e-TDS statement was not filed in time

M/S BALAJI VENTURES PVT. LTD,NAGPUR vs. DY, CIT(TDS) CIR. 1, NAGPUR

Bench: Sh. Vikram Singh Yadav & Sh. Yogesh Kumar U.S.M/S. Balaji Ventures Pvt. Ltd. The Dy. Commissioner Of Income “Krishna House”, Tax (Tds), 71/A, S.T.Bus Vs. Circle-1, Nagpur Stand Road, Ganeshpeth, Nagpur-440 018 Pan: Ngpd0 2781C (Respondent) (Appellant)

TDS), 71/A, S.T.Bus Vs. Circle-1, Nagpur Stand Road, Ganeshpeth, Nagpur-440 018 PAN: NGPD0 2781C (RESPONDENT) (APPELLANT) Appellant by Sh. NareshJakhotia, CA Respondent by Sh. VitthalBhosale,Jt. CIT-DR Date of Hearing 06.06.2022 Date of Pronouncement 08.06.2022 ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the assessee against the order of Learned Commissioner of Income

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.

206C (3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing for penal provision for such failure to submit return. When the Parliament has simultaneously brought about Section 234E, Section 271H and the aforesaid proviso to Section 272A(2), it can be said

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.

206C (3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing for penal provision for such failure to submit return. When the Parliament has simultaneously brought about Section 234E, Section 271H and the aforesaid proviso to Section 272A(2), it can be said

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

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

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

GORAKSHAN SABHA, NAGPUR,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

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

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

SHRIRAM DADAJI MATTE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee for the assessment year

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

6. It is also proposed to amend sub-section (1) of the said section, so as to include a non-obstante clause in respect of other provisions of the Income-tax Act and provide that no deduction shall be allowed in relation to exempt income, notwithstanding anything to the contrary contained in this Act. 7. This amendment will take effect

SHRIRAM DADAJI MATTE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee for the assessment year

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

6. It is also proposed to amend sub-section (1) of the said section, so as to include a non-obstante clause in respect of other provisions of the Income-tax Act and provide that no deduction shall be allowed in relation to exempt income, notwithstanding anything to the contrary contained in this Act. 7. This amendment will take effect

SHRI GOPICHAND P PANJWANI ,AKOLA vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), RANG-1, NAGPUR

Appeals are allowed

Bench: Shri R.S. Syal, Hon. Vice- & Shri Partha Sarathi Chaudhury, Hon.

section (3) of sec. 206C. Since the facts and circumstances and issues in these appeals are absolutely similar and identical, all the matters were heard together and disposed off vide this consolidated order. 3. We observe that the Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd. v. UOI & Ors. (2022) 440 ITR 26 (Ker.) has confirmed

SHRI ASHISH P PANJWANI ,NAGPUR vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), RANGE -1, NAGPUR

Appeals are allowed

Bench: Shri R.S. Syal, Hon. Vice- & Shri Partha Sarathi Chaudhury, Hon.

section (3) of sec. 206C. Since the facts and circumstances and issues in these appeals are absolutely similar and identical, all the matters were heard together and disposed off vide this consolidated order. 3. We observe that the Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd. v. UOI & Ors. (2022) 440 ITR 26 (Ker.) has confirmed

SHRI ASHISH P PANJWANI ,NAGPUR vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), RANGE -1, NAGPUR

Appeals are allowed

Bench: Shri R.S. Syal, Hon. Vice- & Shri Partha Sarathi Chaudhury, Hon.

section (3) of sec. 206C. Since the facts and circumstances and issues in these appeals are absolutely similar and identical, all the matters were heard together and disposed off vide this consolidated order. 3. We observe that the Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd. v. UOI & Ors. (2022) 440 ITR 26 (Ker.) has confirmed

SHRI GOPICHAND P PANJWANI ,AKOLA vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), RANG-1, NAGPUR

Appeals are allowed

Bench: Shri R.S. Syal, Hon. Vice- & Shri Partha Sarathi Chaudhury, Hon.

section (3) of sec. 206C. Since the facts and circumstances and issues in these appeals are absolutely similar and identical, all the matters were heard together and disposed off vide this consolidated order. 3. We observe that the Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd. v. UOI & Ors. (2022) 440 ITR 26 (Ker.) has confirmed

SHRI PANKAJ NANDLAL AGRAWAL,NAGPUR vs. INCOME TAX OFFICER (TDS)WARD-1(1), NAGPUR

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteasstt Sr

TDS), 5 58/NAG/2020 2012-13 Navnidhi, Tekdi Ward-1(1), Road, Sadar, Nagpur Nagpur–440001. PAN: ABEPA4572G Assessee by Shri Dinesh Jogani – AR Revenue by Shri Rishi Kumar Bisen – DR Date of hearing 01/09/2023 Date of pronouncement 06/10/2023 आदेश/ ORDER PER BENCH : These four appeals filed by the assessee are against the common order of ld.CIT(Appeals)-2, Nagpur dated

SHRI PANKAJ NANDLAL AGRAWAL ,NAGPUR vs. INCOME TAX OFFICER (TDS)WARD-1(1), NAGPUR

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteasstt Sr

TDS), 5 58/NAG/2020 2012-13 Navnidhi, Tekdi Ward-1(1), Road, Sadar, Nagpur Nagpur–440001. PAN: ABEPA4572G Assessee by Shri Dinesh Jogani – AR Revenue by Shri Rishi Kumar Bisen – DR Date of hearing 01/09/2023 Date of pronouncement 06/10/2023 आदेश/ ORDER PER BENCH : These four appeals filed by the assessee are against the common order of ld.CIT(Appeals)-2, Nagpur dated

SHRI PANKAJ NANDLAL AGRAWAL ,NAGPUR vs. INCOME TAX OFFICER (TDS)WARD -1(1), NAGPUR

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteasstt Sr

TDS), 5 58/NAG/2020 2012-13 Navnidhi, Tekdi Ward-1(1), Road, Sadar, Nagpur Nagpur–440001. PAN: ABEPA4572G Assessee by Shri Dinesh Jogani – AR Revenue by Shri Rishi Kumar Bisen – DR Date of hearing 01/09/2023 Date of pronouncement 06/10/2023 आदेश/ ORDER PER BENCH : These four appeals filed by the assessee are against the common order of ld.CIT(Appeals)-2, Nagpur dated

SHRI PANKAJ NANDLAL AGRAWAL ,NAGPUR vs. INCOME TAX OFFICER (TDS)WARD-1(1), NAGPUR

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteasstt Sr

TDS), 5 58/NAG/2020 2012-13 Navnidhi, Tekdi Ward-1(1), Road, Sadar, Nagpur Nagpur–440001. PAN: ABEPA4572G Assessee by Shri Dinesh Jogani – AR Revenue by Shri Rishi Kumar Bisen – DR Date of hearing 01/09/2023 Date of pronouncement 06/10/2023 आदेश/ ORDER PER BENCH : These four appeals filed by the assessee are against the common order of ld.CIT(Appeals)-2, Nagpur dated

SHRI PANKAJ NANDLAL AGRAWAL ,NAGPUR vs. INCOME TAX OFFICER (TDS)WARD-1(1), NAGPUR

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteasstt Sr

TDS), 5 58/NAG/2020 2012-13 Navnidhi, Tekdi Ward-1(1), Road, Sadar, Nagpur Nagpur–440001. PAN: ABEPA4572G Assessee by Shri Dinesh Jogani – AR Revenue by Shri Rishi Kumar Bisen – DR Date of hearing 01/09/2023 Date of pronouncement 06/10/2023 आदेश/ ORDER PER BENCH : These four appeals filed by the assessee are against the common order of ld.CIT(Appeals)-2, Nagpur dated