RAVINDRA MADANLAL KHANDELWAL,AKOLA vs. DCIT/ACIT CIRCLE , AKOLA

In the result, appeal filed by the assessee is allowed for statistical purposes

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

TDS No. Deducted 1 Amarchand Omprakash Kasat 4,200 - 2 Arihant Corporation 30,667 3,067 3 Ashok Bharatlal Agrawal 1,100 - 4 Ashok Bharatlal Agrawal (HUF) 11,025 1,103 5 Baba Accosiates 1,07,000 10,700 6 Bilala Refinaries 1,02,000 10,200 7 Chandadevi B Khandelwal 73,608 7,361 8 Chetan Ashok Agrawal

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

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

73,850, making various additions. The assessee being aggrieved by the assessment order so passed by the Assessing Officer, carried the matter in appeal before the learned CIT(A). 4. The submissions of the assessee, as contained in the impugned order vide Para–2 to 12 of the learned CIT(A) are reproduced below:– “1. The appellant is a credit

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR

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

TDS has been deducted on such interest expenses claimed; more so, the alleged sum had already been repaid on 4-10-18 prior to the search conducted on 11-7-19; the addition of Rs.7,59,397 is not justified, is liable to be deleted.” 29. The Assessing Officer has made following additions:– Opening bal. Interest credited Loan creditors

HASANTE BURHANIAH FIDAYYIAH TRUST,NAGPUR vs. INCOME TAX OFFICER (TDS) WARD-1, NAGPUR

In the result, assessee’s appeals for A

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

73 taxmann. Com 252 (Karnataka) (2016) observed that the Sec. 234E was introduced to make TDS provisions stringent which is a charging section and Sec. 200A on the other hand is a machinery provision for making prima facie adjustment. The Hon'ble Court in the case of Rajesh Kourani vs Union of India (supra) held that:- 16, We now come

SHEPHALI ANIL MALVIYA,NAGPUR vs. DCIT,CPC,TDS, GHAZIABAD

In the result, assessee’s appeals (Ms

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

73 taxmann.com 252 (Karnataka-HC) dated 26.08.2016 : "24. If the facts of the present cases are examined in light of the aforesaid observation and discussion, it appears that in all matters, the intimation given in purported exercise of power under Section 200A are in respect of fees under Section 234E for the period prior to 1.6.2015. As such

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.

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

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.

1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior

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.

73 299/NAG/2019 M/s. Shri Salasar ACIT, 2014-15 Q4 26Q Digital Pvt. Ltd., CPC-TDS, 304, Daradkor Ghaziabad Square, Nagpur – 440002 PAN: AAQCS2985M 74-90 333/NAG/2019 Nagar Parishad Pauni ACIT, 2013-14 Q2 24Q To Pauni, CPC-TDS, 2013-14 Q3 24Q 349/NAG/2019 Bhandara – 441910 Ghaziabad 2013-14 Q4 24Q 2013-14 Q3 26Q PAN: AAALN0979P

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.

73 299/NAG/2019 M/s. Shri Salasar ACIT, 2014-15 Q4 26Q Digital Pvt. Ltd., CPC-TDS, 304, Daradkor Ghaziabad Square, Nagpur – 440002 PAN: AAQCS2985M 74-90 333/NAG/2019 Nagar Parishad Pauni ACIT, 2013-14 Q2 24Q To Pauni, CPC-TDS, 2013-14 Q3 24Q 349/NAG/2019 Bhandara – 441910 Ghaziabad 2013-14 Q4 24Q 2013-14 Q3 26Q PAN: AAALN0979P

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.

73 299/NAG/2019 M/s. Shri Salasar ACIT, 2014-15 Q4 26Q Digital Pvt. Ltd., CPC-TDS, 304, Daradkor Ghaziabad Square, Nagpur – 440002 PAN: AAQCS2985M 74-90 333/NAG/2019 Nagar Parishad Pauni ACIT, 2013-14 Q2 24Q To Pauni, CPC-TDS, 2013-14 Q3 24Q 349/NAG/2019 Bhandara – 441910 Ghaziabad 2013-14 Q4 24Q 2013-14 Q3 26Q PAN: AAALN0979P

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.

73 299/NAG/2019 M/s. Shri Salasar ACIT, 2014-15 Q4 26Q Digital Pvt. Ltd., CPC-TDS, 304, Daradkor Ghaziabad Square, Nagpur – 440002 PAN: AAQCS2985M 74-90 333/NAG/2019 Nagar Parishad Pauni ACIT, 2013-14 Q2 24Q To Pauni, CPC-TDS, 2013-14 Q3 24Q 349/NAG/2019 Bhandara – 441910 Ghaziabad 2013-14 Q4 24Q 2013-14 Q3 26Q PAN: AAALN0979P

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.

73 299/NAG/2019 M/s. Shri Salasar ACIT, 2014-15 Q4 26Q Digital Pvt. Ltd., CPC-TDS, 304, Daradkor Ghaziabad Square, Nagpur – 440002 PAN: AAQCS2985M 74-90 333/NAG/2019 Nagar Parishad Pauni ACIT, 2013-14 Q2 24Q To Pauni, CPC-TDS, 2013-14 Q3 24Q 349/NAG/2019 Bhandara – 441910 Ghaziabad 2013-14 Q4 24Q 2013-14 Q3 26Q PAN: AAALN0979P

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.

73 299/NAG/2019 M/s. Shri Salasar ACIT, 2014-15 Q4 26Q Digital Pvt. Ltd., CPC-TDS, 304, Daradkor Ghaziabad Square, Nagpur – 440002 PAN: AAQCS2985M 74-90 333/NAG/2019 Nagar Parishad Pauni ACIT, 2013-14 Q2 24Q To Pauni, CPC-TDS, 2013-14 Q3 24Q 349/NAG/2019 Bhandara – 441910 Ghaziabad 2013-14 Q4 24Q 2013-14 Q3 26Q PAN: AAALN0979P

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.

73 299/NAG/2019 M/s. Shri Salasar ACIT, 2014-15 Q4 26Q Digital Pvt. Ltd., CPC-TDS, 304, Daradkor Ghaziabad Square, Nagpur – 440002 PAN: AAQCS2985M 74-90 333/NAG/2019 Nagar Parishad Pauni ACIT, 2013-14 Q2 24Q To Pauni, CPC-TDS, 2013-14 Q3 24Q 349/NAG/2019 Bhandara – 441910 Ghaziabad 2013-14 Q4 24Q 2013-14 Q3 26Q PAN: AAALN0979P

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.

73 299/NAG/2019 M/s. Shri Salasar ACIT, 2014-15 Q4 26Q Digital Pvt. Ltd., CPC-TDS, 304, Daradkor Ghaziabad Square, Nagpur – 440002 PAN: AAQCS2985M 74-90 333/NAG/2019 Nagar Parishad Pauni ACIT, 2013-14 Q2 24Q To Pauni, CPC-TDS, 2013-14 Q3 24Q 349/NAG/2019 Bhandara – 441910 Ghaziabad 2013-14 Q4 24Q 2013-14 Q3 26Q PAN: AAALN0979P