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

b. Sec 201(2) of the Act states that if a person has failed to deposit whole or a part of tax then it shall be a charge upon all the assets of that person. Thus, this sub-section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that

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

b. Sec 201(2) of the Act states that if a person has failed to deposit whole or a part of tax then it shall be a charge upon all the assets of that person. Thus, this sub-section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that

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

b. Sec 201(2) of the Act states that if a person has failed to deposit whole or a part of tax then it shall be a charge upon all the assets of that person. Thus, this sub-section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that

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

b. Sec 201(2) of the Act states that if a person has failed to deposit whole or a part of tax then it shall be a charge upon all the assets of that person. Thus, this sub-section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that

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

b. Sec 201(2) of the Act states that if a person has failed to deposit whole or a part of tax then it shall be a charge upon all the assets of that person. Thus, this sub-section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that

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

b. Sec 201(2) of the Act states that if a person has failed to deposit whole or a part of tax then it shall be a charge upon all the assets of that person. Thus, this sub-section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that

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

b) grant a personal hearing to the applicants;\n(c) pass such other order or orders as may be deemed fit and\nproper in the facts and circumstances of the case.”\n5. Ld. Departmental Representative opposed the condonation\nof delay.\n6. We have heard the rival submissions and gone through the\naverments made in the affidavits by the two assessees

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

b) grant a personal hearing to the applicants;\n(c) pass such other order or orders as may be deemed fit and\nproper in the facts and circumstances of the case.”\n5. Ld. Departmental Representative opposed the condonation\nof delay.\n6. We have heard the rival submissions and gone through the\naverments made in the affidavits by the two assessees

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

b) grant a personal hearing to the applicants;\n(c) pass such other order or orders as may be deemed fit and\nproper in the facts and circumstances of the case.”\n5. Ld. Departmental Representative opposed the condonation\nof delay.\n6. We have heard the rival submissions and gone through the\naverments made in the affidavits by the two assessees

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

b) grant a personal hearing to the applicants;\n(c) pass such other order or orders as may be deemed fit and\nproper in the facts and circumstances of the case.”\n5.\nLd. Departmental Representative opposed the condonation\nof delay.\n6.\nWe have heard the rival submissions and gone through the\naverments made in the affidavits by the two assessees

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

b) grant a personal hearing to the applicants;\n(c) pass such other order or orders as may be deemed fit and\nproper in the facts and circumstances of the case.”\n5. Ld. Departmental Representative opposed the condonation\nof delay.\n6. We have heard the rival submissions and gone through the\naverments made in the affidavits by the two assessees

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

b) grant a personal hearing to the applicants;\n(c) pass such other order or orders as may be deemed fit and\nproper in the facts and circumstances of the case.”\n5. Ld. Departmental Representative opposed the condonation\nof delay.\n6. We have heard the rival submissions and gone through the\naverments made in the affidavits by the two assessees

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

b) grant a personal hearing to the applicants;\n(c) pass such other order or orders as may be deemed fit and\nproper in the facts and circumstances of the case.”\n5. Ld. Departmental Representative opposed the condonation\nof delay.\n6. We have heard the rival submissions and gone through the\naverments made in the affidavits by the two assessees

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

b) grant a personal hearing to the applicants;\n(c) pass such other order or orders as may be deemed fit and\nproper in the facts and circumstances of the case.”\n5. Ld. Departmental Representative opposed the condonation\nof delay.\n6. We have heard the rival submissions and gone through the\naverments made in the affidavits by the two assessees

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

b) grant a personal hearing to the applicants;\n(c) pass such other order or orders as may be deemed fit and\nproper in the facts and circumstances of the case.”\n5. Ld. Departmental Representative opposed the condonation\nof delay.\n6. We have heard the rival submissions and gone through the\naverments made in the affidavits by the two assessees

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

TDS credit. The assessee also took an additional ground before the CIT(A)-I, Thane for allowance of exemption u/s 11. The CIT(A)-I, Thane rejected the additional ground taken by the assessee and exemption u/s 11 had not been allowed to the assessee. Against ITA Nos.1153, 1155 & 1154/MUM/2016 the order of the CIT(A), Thane, the assessee preferred