ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

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

condone the delay of 85 days in filing the present appeal and proceed to adjudicate upon the same. 6. Since all these appeals pertain to the same assessee involving common issues arising out of exactly identical set of facts and circumstances, except variation in numerical figures, therefore, as a matter of convenience, these appeals were heard together and are being

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

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

condone the delay of 85 days in filing the present appeal and proceed to adjudicate upon the same. 6. Since all these appeals pertain to the same assessee involving common issues arising out of exactly identical set of facts and circumstances, except variation in numerical figures, therefore, as a matter of convenience, these appeals were heard together and are being

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

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

condone the delay of 85 days in filing the present appeal and proceed to adjudicate upon the same. 6. Since all these appeals pertain to the same assessee involving common issues arising out of exactly identical set of facts and circumstances, except variation in numerical figures, therefore, as a matter of convenience, these appeals were heard together and are being

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

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

condone the delay of 85 days in filing the present appeal and proceed to adjudicate upon the same. 6. Since all these appeals pertain to the same assessee involving common issues arising out of exactly identical set of facts and circumstances, except variation in numerical figures, therefore, as a matter of convenience, these appeals were heard together and are being

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

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

condone the delay of 85 days in filing the present appeal and proceed to adjudicate upon the same. 6. Since all these appeals pertain to the same assessee involving common issues arising out of exactly identical set of facts and circumstances, except variation in numerical figures, therefore, as a matter of convenience, these appeals were heard together and are being

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

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

condone the delay of 85 days in filing the present appeal and proceed to adjudicate upon the same. 6. Since all these appeals pertain to the same assessee involving common issues arising out of exactly identical set of facts and circumstances, except variation in numerical figures, therefore, as a matter of convenience, these appeals were heard together and are being

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

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

condone the delay of 85 days in filing the present appeal and proceed to adjudicate upon the same. 6. Since all these appeals pertain to the same assessee involving common issues arising out of exactly identical set of facts and circumstances, except variation in numerical figures, therefore, as a matter of convenience, these appeals were heard together and are being

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,GHAZIABAD vs. DEPUTY COMMISSIONE OF INCOMDE EF, GAZIABADQQQ.

In the result, appeal filed by the assessee being ITA no

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

condone the delay of 85 days in filing the present appeal and proceed to adjudicate upon the same. 6. Since all these appeals pertain to the same assessee involving common issues arising out of exactly identical set of facts and circumstances, except variation in numerical figures, therefore, as a matter of convenience, these appeals were heard together and are being

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

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

condoned and all the appeals are admitted for adjudication on merits. 5. Now coming to the merits of the case, in all these appeals, the assessee has challenged the levy of late filing fees under section 234E of the Act. 6. With the consent of both the parties, the case of the assessee in ITA No. 122/Nag/2022 was taken

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

condoned and all the appeals are admitted for adjudication on merits. 5. Now coming to the merits of the case, in all these appeals, the assessee has challenged the levy of late filing fees under section 234E of the Act. 6. With the consent of both the parties, the case of the assessee in ITA No. 122/Nag/2022 was taken

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