BANK OF INDIA ,PRASHEONI BRANCH vs. ACIT,CPC,TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

section 200A, which is effective from 01.06.2015. In this regard, our reference was drawn to the following table containing the requisite particulars in respect of the TDS statements filed by the respective branches of the assessee wherein the late fee u/s 234E has been levied while processing the TDS statements by the ACIT TDS-CPC and which has been confirmed

BANK OF INDIA,SIHORA BRANCH vs. ACIT,CPC(TDS), GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

section 200A, which is effective from 01.06.2015. In this regard, our reference was drawn to the following table containing the requisite particulars in respect of the TDS statements filed by the respective branches of the assessee wherein the late fee u/s 234E has been levied while processing the TDS statements by the ACIT TDS-CPC and which has been confirmed

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS, 2014-15 Q2 24Q 247/NAG/2019 Pauni Ghaziabad Panchayat Samiti Pauni, Bhandara – 441910 TAN: NGPMO4483D 2 Group of (111 Cases) u/s.234E 29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS, 2014-15 Q2 24Q 247/NAG/2019 Pauni Ghaziabad Panchayat Samiti Pauni, Bhandara – 441910 TAN: NGPMO4483D 2 Group of (111 Cases) u/s.234E 29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS, 2014-15 Q2 24Q 247/NAG/2019 Pauni Ghaziabad Panchayat Samiti Pauni, Bhandara – 441910 TAN: NGPMO4483D 2 Group of (111 Cases) u/s.234E 29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS, 2014-15 Q2 24Q 247/NAG/2019 Pauni Ghaziabad Panchayat Samiti Pauni, Bhandara – 441910 TAN: NGPMO4483D 2 Group of (111 Cases) u/s.234E 29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS, 2014-15 Q2 24Q 247/NAG/2019 Pauni Ghaziabad Panchayat Samiti Pauni, Bhandara – 441910 TAN: NGPMO4483D 2 Group of (111 Cases) u/s.234E 29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS, 2014-15 Q2 24Q 247/NAG/2019 Pauni Ghaziabad Panchayat Samiti Pauni, Bhandara – 441910 TAN: NGPMO4483D 2 Group of (111 Cases) u/s.234E 29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS, 2014-15 Q2 24Q 247/NAG/2019 Pauni Ghaziabad Panchayat Samiti Pauni, Bhandara – 441910 TAN: NGPMO4483D 2 Group of (111 Cases) u/s.234E 29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS, 2014-15 Q2 24Q 247/NAG/2019 Pauni Ghaziabad Panchayat Samiti Pauni, Bhandara – 441910 TAN: NGPMO4483D 2 Group of (111 Cases) u/s.234E 29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS, 2014-15 Q2 24Q 247/NAG/2019 Pauni Ghaziabad Panchayat Samiti Pauni, Bhandara – 441910 TAN: NGPMO4483D 2 Group of (111 Cases) u/s.234E 29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde

M/S RAJYAS SOFTWARE PRIVATE LIMITED ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS, 2014-15 Q2 24Q 247/NAG/2019 Pauni Ghaziabad Panchayat Samiti Pauni, Bhandara – 441910 TAN: NGPMO4483D 2 Group of (111 Cases) u/s.234E 29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde

BANK OF INDIA, DONGARGAON NAGPUR vs. DY.CIT(TDS), CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

27-Mar- NGPB02965E Dongargaon, Branch 2009-10 - - - 15.6.2010 17 11. It was submitted that in all these cases, the assessee has filed the TDS quarterly statement pertaining to A.Y. 2010–11 and 2011–12 and in all these cases, the limitation period expires on 31.03.2013 for A.Y. 2010–11 and on 31.03.2014 for A.Y. 2011–12, whereas the orders

BANK OF INDIA,MAHAL BRANCH NAGPUR vs. DY.CIT(TDS)CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

27-Mar- NGPB02965E Dongargaon, Branch 2009-10 - - - 15.6.2010 17 11. It was submitted that in all these cases, the assessee has filed the TDS quarterly statement pertaining to A.Y. 2010–11 and 2011–12 and in all these cases, the limitation period expires on 31.03.2013 for A.Y. 2010–11 and on 31.03.2014 for A.Y. 2011–12, whereas the orders

ACIT-CENTRAL CIRCLE-1(3), NAGPUR vs. R.B.S.D. AND F.N. DAS (EXPORT FIRM), VIZIANAGARAM

In the result, appeal filed by the Revenue is dismissed

Section 69C and 37 of the IT Act. The additions pertained to unexplained expenditure on contractors (Rs. 1,04,27,361) and disallowance of brokerage and commission expenses (Rs. 27,05,454). The assessee, a mining firm, provided bills, ledger accounts, TDS

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 can be said as without any authority of law and the same are quashed and set aside to that extent. 25. As such, as recorded earlier, it is on account

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.

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 can be said as without any authority of law and the same are quashed and set aside to that extent. 25. As such, as recorded earlier, it is on account

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

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

27, it was further held that the impugned notices\nunder section 200A of the Act were for computation and\nintimation for payment of fees under section 234E of the\nAct as they relate for the period of tax deducted at source\nprior to 01.06.2015 were being set aside.\n15. In other words, the Hon'ble High Court of\nKarnataka explained

TARANGAN INFRAVENTRURES PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC- TDS, GHAZIABAD

In the result, the appeal of assessee is allowed

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

27, Mahadev TDS, (Q4) Krupa, Near Jain Mandir, Ghaziabad Surya Nagar, Nagpur PAN : AASPK9817D 5 234/NAG/2022 Tarangan Infraventures ACIT, CPC, 2015-16 Pvt. Ltd., TDS, 5 Software Technology Ghaziabad Park of India, Link Road, Sadar, Nagpur-440001 PAN : AADCT3209N Assessee by : Sl. No. 1 – Shri Saket Bhated Sl. No. 2 & 3 – Shri Mahavir Atal Sl. No. 4 – Shri Nilesh Jain