DR AMBEDKAR INSTITUTE OF SOCIAL WORK,NAGPUR MAHARASHTRA vs. ITO WARD-1, NAGPUR

In the result, appeals filed by the assessees are allowed

delay of 317 days in filing of return of income. The\noriginal TDS statement so filed by the assessee was processed under section\n200A of the Act on 13/11/2013 and thereafter the assessee revised TDS\nstatement to correct few irregularities and the revised TDS statement which\nwas processed on 10/04/2022, wherein demand was raised for late fees\nunder section 234E

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

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

delay had\ntaken the date of intimation under section 200A of the Act\nas the basis, whereas the assessee had filed appeals\nbefore CIT(A) against the order passed under section 154\nof the Act. The CIT(A) had noted that rectification\napplication was filed in February, 2018 which was\nrejected by CPC on the same

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

200A of the Act under sub–clause (c) of sub–section 1. There is a delay of 94 days in filing appeal before us. The appellant had placed an affidavit explaining the causes of delay. Being satisfied with the sufficient reasons, we condone

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

delay on the part of the assessee in belated return before filing of the TDS statement in Form no.26Q, hence, the assessee was liable to pay late filing fee of ` 5,400. When the TDS return was processed by the Central Processing Centre, late filing fee under section 234E of the Act at ` 11,840, which include late payment

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

delay on the part of the assessee in belated return before filing of the TDS statement in Form no.26Q, hence, the assessee was liable to pay late filing fee of ` 5,400. When the TDS return was processed by the Central Processing Centre, late filing fee under section 234E of the Act at ` 11,840, which include late payment

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

section 200A of the Act to levy late fee for belated returned filed for the period prior to 1st June 2015 is invalid. Relevant portion, vide Para–4 of the order dated 22/04/2022 (supra), is extracted below:– “4. None appeared for the assessee. We have heard learned DR and perused orders of the authorities below. We find that the learned

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

section 200A of the Act to levy late fee for belated returned filed for the period prior to 1st June 2015 is invalid. Relevant portion, vide Para–4 of the order dated 22/04/2022 (supra), is extracted below:– “4. None appeared for the assessee. We have heard learned DR and perused orders of the authorities below. We find that the learned

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

section 200A of the Act to levy late fee for belated returned filed for the period prior to 1st June 2015 is invalid. Relevant portion, vide Para–4 of the order dated 22/04/2022 (supra), is extracted below:– “4. None appeared for the assessee. We have heard learned DR and perused orders of the authorities below. We find that the learned

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

section 200A of the Act. However, assessee had filed appeal on 08.09.2021. Therefore, the ld.CIT(A) observed that assessee has filed appeal with delay of 2195 days. Before the ld.CIT(A), assessee only pleaded that assessee was following up the issue with jurisdictional TDS Officer. The ld.CIT(A) held that following up the issue with jurisdictional TDS Officer

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

section 200A of the Act. However, assessee had filed appeal on 08.09.2021. Therefore, the ld.CIT(A) observed that assessee has filed appeal with delay of 2195 days. Before the ld.CIT(A), assessee only pleaded that assessee was following up the issue with jurisdictional TDS Officer. The ld.CIT(A) held that following up the issue with jurisdictional TDS Officer

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

section 200A of the Act. However, assessee had filed appeal on 08.09.2021. Therefore, the ld.CIT(A) observed that assessee has filed appeal with delay of 2195 days. Before the ld.CIT(A), assessee only pleaded that assessee was following up the issue with jurisdictional TDS Officer. The ld.CIT(A) held that following up the issue with jurisdictional TDS Officer

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

section 200A of the Act. However, assessee had filed appeal on 08.09.2021. Therefore, the ld.CIT(A) observed that assessee has filed appeal with delay of 2195 days. Before the ld.CIT(A), assessee only pleaded that assessee was following up the issue with jurisdictional TDS Officer. The ld.CIT(A) held that following up the issue with jurisdictional TDS Officer

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

section 200A of the Act. However, assessee had filed appeal on 08.09.2021. Therefore, the ld.CIT(A) observed that assessee has filed appeal with delay of 2195 days. Before the ld.CIT(A), assessee only pleaded that assessee was following up the issue with jurisdictional TDS Officer. The ld.CIT(A) held that following up the issue with jurisdictional TDS Officer

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

section 200A of the Act. However, assessee had filed appeal on 08.09.2021. Therefore, the ld.CIT(A) observed that assessee has filed appeal with delay of 2195 days. Before the ld.CIT(A), assessee only pleaded that assessee was following up the issue with jurisdictional TDS Officer. The ld.CIT(A) held that following up the issue with jurisdictional TDS Officer

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

section 200A of the Act. However, assessee had filed appeal on 08.09.2021. Therefore, the ld.CIT(A) observed that assessee has filed appeal with delay of 2195 days. Before the ld.CIT(A), assessee only pleaded that assessee was following up the issue with jurisdictional TDS Officer. The ld.CIT(A) held that following up the issue with jurisdictional TDS Officer

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

section 200A of the Act. However, assessee had filed appeal on 08.09.2021. Therefore, the ld.CIT(A) observed that assessee has filed appeal with delay of 2195 days. Before the ld.CIT(A), assessee only pleaded that assessee was following up the issue with jurisdictional TDS Officer. The ld.CIT(A) held that following up the issue with jurisdictional TDS Officer

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

section 200A of the Act. However, assessee had filed appeal on 08.09.2021. Therefore, the ld.CIT(A) observed that assessee has filed appeal with delay of 2195 days. Before the ld.CIT(A), assessee only pleaded that assessee was following up the issue with jurisdictional TDS Officer. The ld.CIT(A) held that following up the issue with jurisdictional TDS Officer

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

section 200A of the Act. However, assessee had filed appeal on 08.09.2021. Therefore, the ld.CIT(A) observed that assessee has filed appeal with delay of 2195 days. Before the ld.CIT(A), assessee only pleaded that assessee was following up the issue with jurisdictional TDS Officer. The ld.CIT(A) held that following up the issue with jurisdictional TDS Officer