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

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

3) that too by\nexpressly put bar for penalty under Section 272A by\ninsertion of proviso to Section 272A(2), it can be said\nthat a particular set up for imposition and the\npayment of fee under Section 234E was provided\nbut, it did not provide for making of demand of such\nfee under Section 200A payable under Section\n234E

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

In the result, appeals filed by the assessees are allowed

condonation of delay.\nWe find that the issue involved in the present appeals filed by the\nassessee is on levy of late fee u/s.234E of the Act, for belated filing of\nquarterly TDS returns beyond prescribed date and this issue is covered\nby various decisions of the Tribunal and High Courts, including decision\nof the co-ordinate Bench of ITAT

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

3. The only issue involved in all these appeals is, whether the Assessing Officer can levy late fee prescribed under section 234E of the Sanjay Gandhi Smruti Vidya Mandir ITA no.149/Nag./2023 Act, when the quarterly return filed by the tax deductor for the period prior to 1st June 2015, particularly when the law has been amended by Finance

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

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

3 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 from the date of receipt of the impugned order under 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

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

3 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 from the date of receipt of the impugned order under 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

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

3 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 from the date of receipt of the impugned order under 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

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

3 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 from the date of receipt of the impugned order under 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

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

3 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 from the date of receipt of the impugned order under 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

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

3 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 from the date of receipt of the impugned order under 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

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

3 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 from the date of receipt of the impugned order under 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

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

3 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 from the date of receipt of the impugned order under 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

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

3 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 from the date of receipt of the impugned order under 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

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

3 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 from the date of receipt of the impugned order under 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

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

3 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 from the date of receipt of the impugned order under 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

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

3 of 10 Bajaj Steel Industries Limited (13 appeals) [A] ITA.Nos.150 to 154, 284, 306 to 308, 314 to 317/NAG./2023 from the date of receipt of the impugned order under 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

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

3. The only issue involved in all these appeals is, whether the Assessing Officer can levy late fee prescribed under section 234E of the Act, when the quarterly return filed by the tax deductor for the period prior to 1st June 2015, particularly when the law has been amended by Finance Act, i.e., 1st June 2015, enabling the Assessing Officer