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, Ghaziabad, for deletion of late fees levied under section 234E on 31/01/2020, against the above intimation. The rectification application was processed by the Assessing Officer, Central Processing Centre, and an order under section 154 was passed vide its order dated 22/12/2020, wherein the request of the appellant was rejected. Aggrieved by this order under section 154, the appellant

VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

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

TDS under section 40(a)(ia) of the Income Tax Act, 1961 ("the Act"). 4. Facts in Brief:– The assessee is a Co–operative Society runs its activities on the basis of concept of mutuality, wherein it accepts deposits only from its members and gives loans only to its members. The assessee filed its return of income electronically on 05/10/2016

VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

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

TDS under section 40(a)(ia) of the Income Tax Act, 1961 ("the Act"). 4. Facts in Brief:– The assessee is a Co–operative Society runs its activities on the basis of concept of mutuality, wherein it accepts deposits only from its members and gives loans only to its members. The assessee filed its return of income electronically on 05/10/2016

VIVEKANAND NAGRI SAHAKARI PAT SANSTHA MARYADIT,PULGAON vs. INCOME TAX OFFICER, WARD-2, WARDHA

In the result, appeal filed by the assessee for A

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

TDS under section 40(a)(ia) of the Income Tax Act, 1961 ("the Act"). 4. Facts in Brief:– The assessee is a Co–operative Society runs its activities on the basis of concept of mutuality, wherein it accepts deposits only from its members and gives loans only to its members. The assessee filed its return of income electronically on 05/10/2016

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

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

TDS\nreturns were filed belatedly after June, 2015 and even in\ncases where the Assessing Officer processed the said\nTDS returns after June, 2015. Accordingly, we hold that\nintimation issued by Assessing Officer under section\n200A of the Act in all the appeals does not stand and the\ndemand raised by charging late filing fees under section\n234E

INDOWORTH INDIA LIMITED,NAGPUR vs. ACIT(TDS), CIRCLE 51(1), NAGPUR

In the result, appeal filed by the assessee for A

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

54,22,000/- out of which Rs. 50,39,500/- was paid to the NRI. As per the provisions of section 195 of the Act, the assessee is required to deduct tax at source on payments made to non-residents. In the instant case, the assessee required to deduct the tax at source on the sums chargeable to capital gains

M/S INDOWORTH INDIA LIMITED,NAGPUR vs. ACIT(TDS), CIRCLE 51(1) , NAGPUR

In the result, appeal filed by the assessee for A

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

54,22,000/- out of which Rs. 50,39,500/- was paid to the NRI. As per the provisions of section 195 of the Act, the assessee is required to deduct tax at source on payments made to non-residents. In the instant case, the assessee required to deduct the tax at source on the sums chargeable to capital gains

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

54. In the opinion of this Court, the reasoning in the impugned judgment that the non-obstante clause would not in any manner dilute or override Shriram Dadaji Matte ITA no.179/Nag./2022 ITA no.180/Nag./2022 the employer’s obligation to deposit the amounts retained by it or deducted by it from the employee’s income, unless the condition that

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

54. In the opinion of this Court, the reasoning in the impugned judgment that the non-obstante clause would not in any manner dilute or override Shriram Dadaji Matte ITA no.179/Nag./2022 ITA no.180/Nag./2022 the employer’s obligation to deposit the amounts retained by it or deducted by it from the employee’s income, unless the condition that

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2), AKOLA , AKOLA

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

TDS returns after June, 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17. Before parting, we may also refer to the order

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2) , AKOLA

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

TDS returns after June, 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17. Before parting, we may also refer to the order

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

TDS returns after June, 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17. Before parting, we may also refer to the order

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

TDS returns after June, 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17. Before parting, we may also refer to the order

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

TDS returns after June, 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17. Before parting, we may also refer to the order

BLOCK DEVELOPMENT OFFICER ,AKOLA vs. INCOME TAX OFFICER (TDS) WARD 1(2) , AKOLA

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

TDS returns after June, 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17. Before parting, we may also refer to the order

P.N.DEWALKAR CONSTRUCTION ,NAGPUR vs. ACIT, CPC, TDS, GHAZIABAD

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

TDS returns after June, 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17. Before parting, we may also refer to the order

BLOCK DEVELOPMENT OFFICER PANCHAYAT SAMITI,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1(2), AKOLA

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

TDS returns after June, 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17. Before parting, we may also refer to the order

BLOCK DEVELOPMENT OFFICER PANCHAYAT SAMITI MURTIZAPUR ,MURTIZAPUR vs. INCOME TAX OFFICER (TDS) WARD -1(2), AKOLA

Appeals are allowed

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

TDS returns after June, 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17. Before parting, we may also refer to the order