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

2. At the outset, the Ld. AR fairly admitted that there has been a delay in filing the present appeals and the period of delay ranges from 110 days to 118 days. In this regard, it was submitted that the respective branches of the assessee’s bank received the impugned orders during the period November, 2021 to April, 2022, which

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

condone the delay in filing the present appeals and proceed to dispose off the appeals on merits. 5. Since both the aforesaid appeals relate to the same assessee involving only common issue, except variation in figures, which arose out of identical set of facts and circumstances, 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

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

In the result, assessee’s appeals (Ms

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

delay in filing of appeals it can be condoned on the ground that it involves a question of law which goes into the root of the matter. In these set of appeals before us, it pertains to a legal question whether late fees would be leviable on the assessee or not depending upon the merits involved in each case

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

In the result, both the appeals of the assessee are allowed

Bench: Shri V. Durga Rao

2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned counsel

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

section 234E does not empower the Assessing Officer to condone the delay in late filing of the return/statements of tax deducted or collected at source nor the appeal is provided from an arbitrary order passed u/s 234E of the Act. In Estate Officer Principal Chief Conservator of Forest ITA no.134144/Nag./2023 such a scenario, the levy of late

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

section 234E does not empower the Assessing Officer to condone the delay in late filing of the return/statements of tax deducted or collected at source nor the appeal is provided from an arbitrary order passed u/s 234E of the Act. In Estate Officer Principal Chief Conservator of Forest ITA no.134144/Nag./2023 such a scenario, the levy of late

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

section 234E does not empower the Assessing Officer to condone the delay in late filing of the return/statements of tax deducted or collected at source nor the appeal is provided from an arbitrary order passed u/s 234E of the Act. In Estate Officer Principal Chief Conservator of Forest ITA no.134144/Nag./2023 such a scenario, the levy of late

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

section 234E does not empower the Assessing Officer to condone the delay in late filing of the return/statements of tax deducted or collected at source nor the appeal is provided from an arbitrary order passed u/s 234E of the Act. In Estate Officer Principal Chief Conservator of Forest ITA no.134144/Nag./2023 such a scenario, the levy of late

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

section 234E does not empower the Assessing Officer to condone the delay in late filing of the return/statements of tax deducted or collected at source nor the appeal is provided from an arbitrary order passed u/s 234E of the Act. In Estate Officer Principal Chief Conservator of Forest ITA no.134144/Nag./2023 such a scenario, the levy of late

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

section 234E does not empower the Assessing Officer to condone the delay in late filing of the return/statements of tax deducted or collected at source nor the appeal is provided from an arbitrary order passed u/s 234E of the Act. In Estate Officer Principal Chief Conservator of Forest ITA no.134144/Nag./2023 such a scenario, the levy of late

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

section 234E does not empower the Assessing Officer to condone the delay in late filing of the return/statements of tax deducted or collected at source nor the appeal is provided from an arbitrary order passed u/s 234E of the Act. In Estate Officer Principal Chief Conservator of Forest ITA no.134144/Nag./2023 such a scenario, the levy of late

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

section 234E does not empower the Assessing Officer to condone the delay in late filing of the return/statements of tax deducted or collected at source nor the appeal is provided from an arbitrary order passed u/s 234E of the Act. In Estate Officer Principal Chief Conservator of Forest ITA no.134144/Nag./2023 such a scenario, the levy of late

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

section 234E does not empower the Assessing Officer to condone the delay in late filing of the return/statements of tax deducted or collected at source nor the appeal is provided from an arbitrary order passed u/s 234E of the Act. In Estate Officer Principal Chief Conservator of Forest ITA no.134144/Nag./2023 such a scenario, the levy of late

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

section 234E does not empower the Assessing Officer to condone the delay in late filing of the return/statements of tax deducted or collected at source nor the appeal is provided from an arbitrary order passed u/s 234E of the Act. In Estate Officer Principal Chief Conservator of Forest ITA no.134144/Nag./2023 such a scenario, the levy of late

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.

2. At the very outset, we notice that some of the appeals are time barred by 3 days. The assessee filed an affidavit along with condonation of delay petition. We have gone through the condonation petition as well as the affidavit and have found that reasons specified therein are justified and that the delay cannot be attributed to the deliberate

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.

2. At the very outset, we notice that some of the appeals are time barred by 3 days. The assessee filed an affidavit along with condonation of delay petition. We have gone through the condonation petition as well as the affidavit and have found that reasons specified therein are justified and that the delay cannot be attributed to the deliberate

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.

2. At the very outset, we notice that some of the appeals are time barred by 3 days. The assessee filed an affidavit along with condonation of delay petition. We have gone through the condonation petition as well as the affidavit and have found that reasons specified therein are justified and that the delay cannot be attributed to the deliberate