DAKSHIN BIHAR GRAMIN BANK,DHARAMSHALA ROAD BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

3. Earlier, there was no provision u/s 200A of the Act for levying/demanding of fees u/s 234E of the Act while processing TDS return u/s 200A of the Act. It was only on 01.06.2015 that the statute was amended and clause (c) was inserted to section 200A, whereby, it was provided that while processing TDS return u/s 200A

DAKSHIN BIHAR GRAMIN BANK,AURANGABAD BRANCH vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the all the appeals of the assessee stand dismissed