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39 results for “TDS”+ Section 12clear

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Key Topics

Section 234E90 Section 200A50 TDS36 Section 201(1)34 Section 143(3)25 Addition to Income22 Section 4021 Section 194C19 Deduction16 Disallowance

PRASAD RAGHOBA NAIK,SANGUEM vs. ADIT, CPC, BENGALURU

Appeal is dismissed in above terms

ITA 6/PAN/2021[2018-19]Status: DisposedITAT Panaji24 Nov 2022AY 2018-19

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Kapish KakodkarFor Respondent: Shri N. Shrikant

Section 154Section 250Section 5Section 5A

12, Bengaluru acted erroneously in stating that TDS credit can be given only on apportioned income, when as per the provisions of Section

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Showing 1–20 of 39 · Page 1 of 2

13

ITA 58/PAN/2022[2014-15 24Q, Q2]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT, CPC (TDS), Ghaziabad deducted at source statement during the financial year 2012-13. It is only w.e.f. 01.06.2015 an amendment was made u/s 200A

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 56/PAN/2022[2014-15 24Q Q3]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT, CPC (TDS), Ghaziabad deducted at source statement during the financial year 2012-13. It is only w.e.f. 01.06.2015 an amendment was made u/s 200A

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 57/PAN/2022[2014-15 26Q Q2]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT, CPC (TDS), Ghaziabad deducted at source statement during the financial year 2012-13. It is only w.e.f. 01.06.2015 an amendment was made u/s 200A

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 59/PAN/2022[2014-15 24Q Q1]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT, CPC (TDS), Ghaziabad deducted at source statement during the financial year 2012-13. It is only w.e.f. 01.06.2015 an amendment was made u/s 200A

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 60/PAN/2022[2014-15 26Q Q 3]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT, CPC (TDS), Ghaziabad deducted at source statement during the financial year 2012-13. It is only w.e.f. 01.06.2015 an amendment was made u/s 200A

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 31/PAN/2022[2013-14]Status: DisposedITAT Panaji07 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT, CPC (TDS), Ghaziabad deducted at source statement during the financial year 2012-13. It is only w.e.f. 01.06.2015 an amendment was made u/s 200A

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 52/PAN/2022[2013-14 24Q, Q2]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT, CPC (TDS), Ghaziabad deducted at source statement during the financial year 2012-13. It is only w.e.f. 01.06.2015 an amendment was made u/s 200A

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 53/PAN/2022[2013-14 26Q, Q3]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT, CPC (TDS), Ghaziabad deducted at source statement during the financial year 2012-13. It is only w.e.f. 01.06.2015 an amendment was made u/s 200A

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 54/PAN/2022[2013-14 24Q Q3]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT, CPC (TDS), Ghaziabad deducted at source statement during the financial year 2012-13. It is only w.e.f. 01.06.2015 an amendment was made u/s 200A

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 55/PAN/2022[2013-14 24Q Q4]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani

Section 200ASection 234E

12. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the levy of late fees u/s 234E of the Act. The DCIT, CPC (TDS), Ghaziabad deducted at source statement during the financial year 2012-13. It is only w.e.f. 01.06.2015 an amendment was made u/s 200A

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 169/PAN/2025[2011-12]Status: DisposedITAT Panaji14 Jan 2026AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

TDS compliances etc., and (e) collating of information of thirteen year old records from the merged assessee branch. ITAT-Panaji Page 9 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 7. To inspire the bench that, length of delay should not be sole attribute in deciding as to whether same should

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 171/PAN/2025[2014-15]Status: DisposedITAT Panaji14 Jan 2026AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

TDS compliances etc., and (e) collating of information of thirteen year old records from the merged assessee branch. ITAT-Panaji Page 9 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 7. To inspire the bench that, length of delay should not be sole attribute in deciding as to whether same should

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 170/PAN/2025[2012-13]Status: DisposedITAT Panaji14 Jan 2026AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

TDS compliances etc., and (e) collating of information of thirteen year old records from the merged assessee branch. ITAT-Panaji Page 9 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 7. To inspire the bench that, length of delay should not be sole attribute in deciding as to whether same should

DINKAR KASHIMATH PATIL,MARCELA vs. INCOME TAX OFFICER-W-1(3),PANAJI, PANAJI

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

ITA 10/PAN/2025[2018-19]Status: DisposedITAT Panaji04 Apr 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.10/Pan/2025 (A.Y. 2018-19 ) Dinkar Kashimath Patil, Vs National Faceless H.No.322/3,Ganpatiwada, Assessment Centre, . Near Graceland,Khandola, Delhi. Marcela, Ponda-403107, . Goa. Pan/Gir No. Ajjpp9976E (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144Section 194I

TDS was deducted under section 194IA of the Act The Assessing Officer has reason to believe that the income has escaped assessment and issued notice u/sec148 of the Act. And further notice u/sec142(1) of the Act was issued to furnish the details. Since, no explanations/details were filed, the AO considering the information available on record has invoked the provisions

M/S R. S. SHETYE & BROS,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), PANAJI

In the result, the appeal filed by the assessee is partly allowed

ITA 37/PAN/2023[2016-17]Status: DisposedITAT Panaji27 Feb 2026AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.37/Pan/2023 (A.Y.2016-17) R.S.Shetye & Bros, Vs Acit 1(1), Flat.No.14, 1 St Floor, Aaykar Bhavan, . Trionara Apartments, Edc, Patto, New Muncipal Market, Panjim Panaji- Goa-403001. Goa-403001. Pan .No.Aabfr9785N (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

section 37 of the Act which is applicable to the CSR in the case of the companies. Further the assessing officer has not doubted the genuineness of the expenditure but treated the same as not incidental to the business and made disallowance. The Ld.AR highlighted the ledger account copies of expenditure and TDS was deducted on the contractor payments

VIJAYA BANK,BELAGAVI vs. ITO, TDS, WARD - 1, BELAGAVI

In the result, the appeal filed by the assessee in ITA

ITA 207/PAN/2018[2012-13]Status: DisposedITAT Panaji25 Aug 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.207 To 209/Pan/2018 िनधा"रण वष" / Assessment Years : 2012-13 To 2014-15 Vijaya Bank, Vs. Ito, Tds, Ward-1, Tilakwadi Branch, Belagavi, Belagavi. Karnataka – 590001. Pan : Aaacv4791J Appellant Respondent Assessee By : P.G. G. & Co. Revenue By : Shri N. Shrikanth Date Of Hearing : 16.08.2023 Date Of Pronouncement : 25.08.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals), Belagavi [‘The Cit(A)’] Dated 14.03.2018 For The Assessment Years 2012-13 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Three Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Assessee In Ita No.207/Pan/2018 For The Assessment Year 2012-13 Are Stated Herein.

For Appellant: P.G. G. & CoFor Respondent: Shri N. Shrikanth

Section 10Section 154Section 201Section 201(1)

section 201(1A) of Rs.1,41,855/-. 5. Being aggrieved by the above action of the TDS Officer, an appeal was filed before the ld. CIT(A), who vide impugned order dated 10.03.2017 considering the fact that the payee i.e. Vishveshvaraya Technological University, Belagavi does not enjoy the exemption u/s 10(23C)(iiiab) of the Act nor this payee filed

VIJAYA BANK,BELAGAVI vs. ITO, TDS, WARD - 1, BELAGAVI

In the result, the appeal filed by the assessee in ITA

ITA 208/PAN/2018[2013-14]Status: DisposedITAT Panaji25 Aug 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.207 To 209/Pan/2018 िनधा"रण वष" / Assessment Years : 2012-13 To 2014-15 Vijaya Bank, Vs. Ito, Tds, Ward-1, Tilakwadi Branch, Belagavi, Belagavi. Karnataka – 590001. Pan : Aaacv4791J Appellant Respondent Assessee By : P.G. G. & Co. Revenue By : Shri N. Shrikanth Date Of Hearing : 16.08.2023 Date Of Pronouncement : 25.08.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals), Belagavi [‘The Cit(A)’] Dated 14.03.2018 For The Assessment Years 2012-13 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Three Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Assessee In Ita No.207/Pan/2018 For The Assessment Year 2012-13 Are Stated Herein.

For Appellant: P.G. G. & CoFor Respondent: Shri N. Shrikanth

Section 10Section 154Section 201Section 201(1)

section 201(1A) of Rs.1,41,855/-. 5. Being aggrieved by the above action of the TDS Officer, an appeal was filed before the ld. CIT(A), who vide impugned order dated 10.03.2017 considering the fact that the payee i.e. Vishveshvaraya Technological University, Belagavi does not enjoy the exemption u/s 10(23C)(iiiab) of the Act nor this payee filed

VIJAYA BANK,BELAGAVI vs. ITO, TDS, WARD - 1, BELAGAVI

In the result, the appeal filed by the assessee in ITA

ITA 209/PAN/2018[2014-15]Status: DisposedITAT Panaji25 Aug 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.207 To 209/Pan/2018 िनधा"रण वष" / Assessment Years : 2012-13 To 2014-15 Vijaya Bank, Vs. Ito, Tds, Ward-1, Tilakwadi Branch, Belagavi, Belagavi. Karnataka – 590001. Pan : Aaacv4791J Appellant Respondent Assessee By : P.G. G. & Co. Revenue By : Shri N. Shrikanth Date Of Hearing : 16.08.2023 Date Of Pronouncement : 25.08.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals), Belagavi [‘The Cit(A)’] Dated 14.03.2018 For The Assessment Years 2012-13 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Three Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Assessee In Ita No.207/Pan/2018 For The Assessment Year 2012-13 Are Stated Herein.

For Appellant: P.G. G. & CoFor Respondent: Shri N. Shrikanth

Section 10Section 154Section 201Section 201(1)

section 201(1A) of Rs.1,41,855/-. 5. Being aggrieved by the above action of the TDS Officer, an appeal was filed before the ld. CIT(A), who vide impugned order dated 10.03.2017 considering the fact that the payee i.e. Vishveshvaraya Technological University, Belagavi does not enjoy the exemption u/s 10(23C)(iiiab) of the Act nor this payee filed

ACIT(TDS), CIRCLE - PANAJI, PANAJI vs. M/S VICTOR HOSPITALS AND MEDICAL SERVICES LIMITED, MARGAO

In the result, the appeal of Revenue is dismissed

ITA 299/PAN/2019[2012-13]Status: DisposedITAT Panaji06 Oct 2023AY 2012-13

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri P.S. Shivshankar

Section 192BSection 194JSection 201(1)

TDS u/s. 194J of the Act is correct as against the view of AO u/s. 192B of the Act. 3. We note that the assessee is a private limited company conducts its business under the name and style as “Victor Hospital and Medical Services Limited”. A survey was conducted in the case of assessee on 14- 12-2017. According