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

c) specifically provides that fee u/s 234E can be levied while processing the TDS statement. (iv) Further, 200A(1)(d) provides that sum payable by the deductor or refundable to the deductor shall be determined after considering the amount computed as interest and fee u/s 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan (v) Section 200A(2) provides that

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

c) specifically provides that fee u/s 234E can be levied while processing the TDS statement. (iv) Further, 200A(1)(d) provides that sum payable by the deductor or refundable to the deductor shall be determined after considering the amount computed as interest and fee u/s 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan (v) Section 200A(2) provides that

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

c) specifically provides that fee u/s 234E can be levied while processing the TDS statement. (iv) Further, 200A(1)(d) provides that sum payable by the deductor or refundable to the deductor shall be determined after considering the amount computed as interest and fee u/s 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan (v) Section 200A(2) provides 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

c) specifically provides that fee u/s 234E can be levied while processing the TDS statement. (iv) Further, 200A(1)(d) provides that sum payable by the deductor or refundable to the deductor shall be determined after considering the amount computed as interest and fee u/s 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan (v) Section 200A(2) provides 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

c) specifically provides that fee u/s 234E can be levied while processing the TDS statement. (iv) Further, 200A(1)(d) provides that sum payable by the deductor or refundable to the deductor shall be determined after considering the amount computed as interest and fee u/s 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan (v) Section 200A(2) provides 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

c) specifically provides that fee u/s 234E can be levied while processing the TDS statement. (iv) Further, 200A(1)(d) provides that sum payable by the deductor or refundable to the deductor shall be determined after considering the amount computed as interest and fee u/s 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan (v) Section 200A(2) provides that

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

c) r.w.s\n200A(2). Therefore, it would be improper to hold otherwise when the\nearlier orders of the Pune ITAT still hold the field and have not been\nstruck down by the jurisdictional High Court.\n2.5 The CBDT Notification dated 15/01/2013 which notified the\nscheme in exercise of the powers conferred by sub-section (2) of section\n200A

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

c) r.w.s\n200A(2). Therefore, it would be improper to hold otherwise when the\nearlier orders of the Pune ITAT still hold the field and have not been\nstruck down by the jurisdictional High Court.\n2.5 The CBDT Notification dated 15/01/2013 which notified the\nscheme in exercise of the powers conferred by sub-section (2) of section\n200A

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

c) r.w.s\n200A(2). Therefore, it would be improper to hold otherwise when the\nearlier orders of the Pune ITAT still hold the field and have not been\nstruck down by the jurisdictional High Court.\n2.5 The CBDT Notification dated 15/01/2013 which notified the\nscheme in exercise of the powers conferred by sub-section (2) of section\n200A

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

c) r.w.s\n200A(2). Therefore, it would be improper to hold otherwise when the\nearlier orders of the Pune ITAT still hold the field and have not been\nstruck down by the jurisdictional High Court.\n2.5 The CBDT Notification dated 15/01/2013 which notified the\nscheme in exercise of the powers conferred by sub-section (2) of section\n200A

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

c) r.w.s\n200A(2). Therefore, it would be improper to hold otherwise when the\nearlier orders of the Pune ITAT still hold the field and have not been\nstruck down by the jurisdictional High Court.\n2.5 The CBDT Notification dated 15/01/2013 which notified the\nscheme in exercise of the powers conferred by sub-section (2) of section\n200A

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

c) r.w.s\n200A(2). Therefore, it would be improper to hold otherwise when the\nearlier orders of the Pune ITAT still hold the field and have not been\nstruck down by the jurisdictional High Court.\n2.5 The CBDT Notification dated 15/01/2013 which notified the\nscheme in exercise of the powers conferred by sub-section (2) of section\n200A

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

c) r.w.s\n200A(2). Therefore, it would be improper to hold otherwise when the\nearlier orders of the Pune ITAT still hold the field and have not been\nstruck down by the jurisdictional High Court.\n2.5 The CBDT Notification dated 15/01/2013 which notified the\nscheme in exercise of the powers conferred by sub-section (2) of section\n200A

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

c) r.w.s\n200A(2). Therefore, it would be improper to hold otherwise when the\nearlier orders of the Pune ITAT still hold the field and have not been\nstruck down by the jurisdictional High Court.\n2.5 The CBDT Notification dated 15/01/2013 which notified the\nscheme in exercise of the powers conferred by sub-section (2) of section\n200A

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

c) r.w.s\n200A(2). Therefore, it would be improper to hold otherwise when the\nearlier orders of the Pune ITAT still hold the field and have not been\nstruck down by the jurisdictional High Court.\n2.5 The CBDT Notification dated 15/01/2013 which notified the\nscheme in exercise of the powers conferred by sub-section (2) of section\n200A

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

13-14) 1249 days (FY 14-15); respectively thereby affirming the assessing Officer’s action levying section 234E late filing fce(s) involving varying sums in issue. 3. Mr. Walimbe hardly could dispute that apart from the CIT(A)’s detailed discussion drawing presumption the assessee having got served the CPC’s intimations by electronic mode, there is no indication

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

13-14) 1249 days (FY 14-15); respectively thereby affirming the assessing Officer’s action levying section 234E late filing fce(s) involving varying sums in issue. 3. Mr. Walimbe hardly could dispute that apart from the CIT(A)’s detailed discussion drawing presumption the assessee having got served the CPC’s intimations by electronic mode, there is no indication

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

13-14) 1249 days (FY 14-15); respectively thereby affirming the assessing Officer’s action levying section 234E late filing fce(s) involving varying sums in issue. 3. Mr. Walimbe hardly could dispute that apart from the CIT(A)’s detailed discussion drawing presumption the assessee having got served the CPC’s intimations by electronic mode, there is no indication