CHATE TUTORIALS PVT LTD,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

deposit of TDS. 10. At the outset, Ld. Counsel for the assessee submitted that the above referred issue has been raised before ld.CIT(A) but it has not been dealt in the impugned order and this being a legal issue has been raised again before this Tribunal. 11. During the course of hearing, Ld. Counsel for the assessee referred

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX CPC TDS, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

deposit of TDS. 10. At the outset, Ld. Counsel for the assessee submitted that the above referred issue has been raised before ld.CIT(A) but it has not been dealt in the impugned order and this being a legal issue has been raised again before this Tribunal. 11. During the course of hearing, Ld. Counsel for the assessee referred

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

deposit of TDS. 10. At the outset, Ld. Counsel for the assessee submitted that the above referred issue has been raised before ld.CIT(A) but it has not been dealt in the impugned order and this being a legal issue has been raised again before this Tribunal. 11. During the course of hearing, Ld. Counsel for the assessee referred

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

deposit of TDS. 10. At the outset, Ld. Counsel for the assessee submitted that the above referred issue has been raised before ld.CIT(A) but it has not been dealt in the impugned order and this being a legal issue has been raised again before this Tribunal. 11. During the course of hearing, Ld. Counsel for the assessee referred

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

deposit of TDS. 10. At the outset, Ld. Counsel for the assessee submitted that the above referred issue has been raised before ld.CIT(A) but it has not been dealt in the impugned order and this being a legal issue has been raised again before this Tribunal. 11. During the course of hearing, Ld. Counsel for the assessee referred

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

deposit of TDS. 10. At the outset, Ld. Counsel for the assessee submitted that the above referred issue has been raised before ld.CIT(A) but it has not been dealt in the impugned order and this being a legal issue has been raised again before this Tribunal. 11. During the course of hearing, Ld. Counsel for the assessee referred

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

deposit of TDS. 10. At the outset, Ld. Counsel for the assessee submitted that the above referred issue has been raised before ld.CIT(A) but it has not been dealt in the impugned order and this being a legal issue has been raised again before this Tribunal. 11. During the course of hearing, Ld. Counsel for the assessee referred

CHATE TUTORIALS PVT. LTD.,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

deposit of TDS. 10. At the outset, Ld. Counsel for the assessee submitted that the above referred issue has been raised before ld.CIT(A) but it has not been dealt in the impugned order and this being a legal issue has been raised again before this Tribunal. 11. During the course of hearing, Ld. Counsel for the assessee referred

RAMESH HARIBHAU GAWALI,,AHMEDNAGAR vs. INCOME-TAX OFFICER,,

In the result, the appeal of the assessee is partly allowed for

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

depositing TDS within time, the provision of law shall have to be read as it is and cannot be stretched to give different meaning under the law. The decision cited by the ld. counsel for the assessee are, therefore, not applicable to the present controversy.” Thus, ITAT clearly held that payment of TDS would be treated as made

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

deposit of TDS.\n10. At the outset, Ld. Counsel for the assessee submitted that\nthe above referred issue has been raised before 1d.CIT(A) but it\nhas not been dealt in the impugned order and this being a legal\nissue has been raised again before this Tribunal.\n11. During the course of hearing, Ld. Counsel for the assessee\nreferred

SHRI BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS, CPC TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

deposit of TDS.\n10. At the outset, Ld. Counsel for the assessee submitted that\nthe above referred issue has been raised before 1d.CIT(A) but it\nhas not been dealt in the impugned order and this being a legal\nissue has been raised again before this Tribunal.\n11. During the course of hearing, Ld. Counsel for the assessee\nreferred

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

deposit of TDS.\n10. At the outset, Ld. Counsel for the assessee submitted that\nthe above referred issue has been raised before 1d.CIT(A) but it\nhas not been dealt in the impugned order and this being a legal\nissue has been raised again before this Tribunal.\n11. During the course of hearing, Ld. Counsel for the assessee\nreferred

CHATE TUTORIALS PVT. LTD. AURANGABAD , AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

deposit of TDS.\n10. At the outset, Ld. Counsel for the assessee submitted that\nthe above referred issue has been raised before 1d.CIT(A) but it\nhas not been dealt in the impugned order and this being a legal\nissue has been raised again before this Tribunal.\n11. During the course of hearing, Ld. Counsel for the assessee\nreferred

ROHIDAS BHIKU JAMBHULKAR,HINJAWADI vs. COMMISSIONER OF INCOME TAX (APPEALS) CIT (A), PUNE-3, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2530/Pun/2024 िनधा"रण वष" / Assessment Year: 2012-13 Rohidas Bhiku Jambhulkar, V The Commissioner Of At Hinjawadi, Near Ganesh S Income Tax (Appeals) Mandir, Tal.Mulshi, Cit(A), Pune – 3. Dist-Pune – 411057. Pan: Ahypj9277D Appellant/ Assessee Respondent / Revenue Assessee By Shri J.G.Bhumkar – Ar Revenue By Shri Sanjay Dhivare –Addl.Cit(Dr) Through Virtual Hearing Date Of Hearing 05/02/2025 Date Of Pronouncement 21/02/2025 आदेश/ Order Per Dr. Manish Borad, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] For Assessment Year 2012-13 Dated 28.08.2024 Passed U/Sec.250 Of

TDS) @1% of the gross payments / credits made to assessee. However, admittedly the Assessee had not appeared before the ld.Assessing Officer. Now the impugned addition of Rs.14,94,000/- includes unexplained cash deposit

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

deposit of TDS.\n10. At the outset, Ld. Counsel for the assessee submitted that\nthe above referred issue has been raised before 1d.CIT(A) but it\nhas not been dealt in the impugned order and this being a legal\nissue has been raised again before this Tribunal.\n11. During the course of hearing, Ld. Counsel for the assessee\nreferred

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

deposit of TDS.\n10. At the outset, Ld. Counsel for the assessee submitted that\nthe above referred issue has been raised before 1d.CIT(A) but it\nhas not been dealt in the impugned order and this being a legal\nissue has been raised again before this Tribunal.\n11. During the course of hearing, Ld. Counsel for the assessee\nreferred

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

deposit of TDS.\n10. At the outset, Ld. Counsel for the assessee submitted that\nthe above referred issue has been raised before 1d.CIT(A) but it\nhas not been dealt in the impugned order and this being a legal\nissue has been raised again before this Tribunal.\n11. During the course of hearing, Ld. Counsel for the assessee\nreferred

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

deposit of TDS.\n10. At the outset, Ld. Counsel for the assessee submitted that\nthe above referred issue has been raised before 1d.CIT(A) but it\nhas not been dealt in the impugned order and this being a legal\nissue has been raised again before this Tribunal.\n11. During the course of hearing, Ld. Counsel for the assessee\nreferred

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

deposit of TDS.\n10. At the outset, Ld. Counsel for the assessee submitted that\nthe above referred issue has been raised before 1d.CIT(A) but it\nhas not been dealt in the impugned order and this being a legal\nissue has been raised again before this Tribunal.\n11. During the course of hearing, Ld. Counsel for the assessee\nreferred

SACHIN RAMDAS MOHITE,,SATARA vs. PR. COMMISSIONER OF INCOME-TAX-3,, PUNE

Appeal is allowed in above terms

Bench: Shri S.S. Godara, Jm & Shri G.D. Padmahshali, Am

deposit as well as expenses. The Assessing Officer did not examine whether there are corresponding expenses from the said bank account. The Assessing Officer did not examine whether there are violations of sec. 40A(3) (cash expenses) or 40(a)(ia) (TDS