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.

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

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 has been amended w.e.f. 01/06/2015 to pass order u/s.200A\nfor the purpose of levying late fees U/S.234E for TDS statements which were\ndue to be filed on or after 1-6-2015 &for TDS deducted on or after 1-6-2015 &\nthus it is clear that orders levying late fee u/s 234E

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

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

TDS return under section 200A of the Act. 4. In the present case, the Assessing Officer has levied the late fee under section 234E

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

section 234E of the Income Tax Act, 1961 ("the Act") while processing TDS return under section 200A of the Act. 4. Facts

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

section 234E of the Income Tax Act, 1961 ("the Act") while processing TDS return under section 200A of the Act. 4. Facts

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

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 return under section 200A of the Act. 4. In the present case, the Assessing Officer has levied the late fee under section 234E

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 return under section 200A of the Act. 4. In the present case, the Assessing Officer has levied the late fee under section 234E

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 return under section 200A of the Act. 4. In the present case, the Assessing Officer has levied the late fee under section 234E

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

234E of the Act, even in cases where such TDS returns were filed belatedly after June, 2015 and even in cases where the Assessing Officer processed the said TDS returns after June, 2015. Accordingly, we hold that intimation issued by Assessing Officer under section

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

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