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

TDS statements sub- section (2) of section 200A gives the power to the Board to frame the Scheme for Centralised Processing of statements. 23. Now in sub-section (2) of section 200A along with mentioning the words determining the “tax payable or refund due” is also followed by the words “as required under the sub- section (1

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

TDS statements sub- section (2) of section 200A gives the power to the Board to frame the Scheme for Centralised Processing of statements. 23. Now in sub-section (2) of section 200A along with mentioning the words determining the “tax payable or refund due” is also followed by the words “as required under the sub- section (1

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

TDS statements sub- section (2) of section 200A gives the power to the Board to frame the Scheme for Centralised Processing of statements. 23. Now in sub-section (2) of section 200A along with mentioning the words determining the “tax payable or refund due” is also followed by the words “as required under the sub- section (1

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

TDS statements sub- section (2) of section 200A gives the power to the Board to frame the Scheme for Centralised Processing of statements. 23. Now in sub-section (2) of section 200A along with mentioning the words determining the “tax payable or refund due” is also followed by the words “as required under the sub- section (1

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

TDS statements sub- section (2) of section 200A gives the power to the Board to frame the Scheme for Centralised Processing of statements. 23. Now in sub-section (2) of section 200A along with mentioning the words determining the “tax payable or refund due” is also followed by the words “as required under the sub- section (1

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

TDS statements sub- section (2) of section 200A gives the power to the Board to frame the Scheme for Centralised Processing of statements. 23. Now in sub-section (2) of section 200A along with mentioning the words determining the “tax payable or refund due” is also followed by the words “as required under the sub- section (1

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

TDS return/statements within the prescribed time in\nsub-section (3) of section 200. The fee prescribed is Rs.200 for every day\nduring which the failure continues. Sub-section (2) further stipulates that\nthe amount of fee referred to in sub-section (1

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

TDS return/statements within the prescribed time in\nsub-section (3) of section 200. The fee prescribed is Rs.200 for every day\nduring which the failure continues. Sub-section (2) further stipulates that\nthe amount of fee referred to in sub-section (1

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

TDS return/statements within the prescribed time in\nsub-section (3) of section 200. The fee prescribed is Rs.200 for every day\nduring which the failure continues. Sub-section (2) further stipulates that\nthe amount of fee referred to in sub-section (1

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

section 200A(1) provide for the manner of\nprocessing of TDS statement and section 200A(2) of the Act\nprovides

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

TDS return/statements within the prescribed time in\nsub-section (3) of section 200. The fee prescribed is Rs.200 for every day\nduring which the failure continues. Sub-section (2) further stipulates that\nthe amount of fee referred to in sub-section (1

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

TDS return/statements within the prescribed time in\nsub-section (3) of section 200. The fee prescribed is Rs.200 for every day\nduring which the failure continues. Sub-section (2) further stipulates that\nthe amount of fee referred to in sub-section (1

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

TDS return/statements within the prescribed time in\nsub-section (3) of section 200. The fee prescribed is Rs.200 for every day\nduring which the failure continues. Sub-section (2) further stipulates that\nthe amount of fee referred to in sub-section (1

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

TDS return/statements within the prescribed time in\nsub-section (3) of section 200. The fee prescribed is Rs.200 for every day\nduring which the failure continues. Sub-section (2) further stipulates that\nthe amount of fee referred to in sub-section (1

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

TDS return/statements within the prescribed time in\nsub-section (3) of section 200. The fee prescribed is Rs.200 for every day\nduring which the failure continues. Sub-section (2) further stipulates that\nthe amount of fee referred to in sub-section (1

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

TDS return/statements within the prescribed time in\nsub-section (3) of section 200. The fee prescribed is Rs.200 for every day\nduring which the failure continues. Sub-section (2) further stipulates that\nthe amount of fee referred to in sub-section (1

M/S. TATA TECHNOLOGIES LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, appeal of assessee is partly allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2014 यििाारण वषा / Assessment Year : 2007-08 M/S. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. Pan: Aaact3092N Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune

section 9(1)(vi) of the Act was clarificatory observing as under:- “2.2.3 The appellant has raised the issue of the impossibility of performance regarding tax deduction in compliance with the retrospective legislations. In this connection, it may be mentioned that, in this case, the law has not created charge of the TDS

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

Section 9(1)(vi) of the Act and hence, the assessee company was not required to deduct any TDS on the said