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

156 after the said TDS statement has been delivered: a. As per the provisions of Sec. 234E of the Act, if a person fails to deliver or cause to be delivered a statement within the prescribed time period then he shall be liable to pay Late fees @ Rs.200/- per day before filing the TDS statement. b. Further, sub-section

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

156 after the said TDS statement has been delivered: a. As per the provisions of Sec. 234E of the Act, if a person fails to deliver or cause to be delivered a statement within the prescribed time period then he shall be liable to pay Late fees @ Rs.200/- per day before filing the TDS statement. b. Further, sub-section

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

156 after the said TDS statement has been delivered: a. As per the provisions of Sec. 234E of the Act, if a person fails to deliver or cause to be delivered a statement within the prescribed time period then he shall be liable to pay Late fees @ Rs.200/- per day before filing the TDS statement. b. Further, sub-section

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

156 after the said TDS statement has been delivered: a. As per the provisions of Sec. 234E of the Act, if a person fails to deliver or cause to be delivered a statement within the prescribed time period then he shall be liable to pay Late fees @ Rs.200/- per day before filing the TDS statement. b. Further, sub-section

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

156 after the said TDS statement has been delivered: a. As per the provisions of Sec. 234E of the Act, if a person fails to deliver or cause to be delivered a statement within the prescribed time period then he shall be liable to pay Late fees @ Rs.200/- per day before filing the TDS statement. b. Further, sub-section

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

156 after the said TDS statement has been delivered: a. As per the provisions of Sec. 234E of the Act, if a person fails to deliver or cause to be delivered a statement within the prescribed time period then he shall be liable to pay Late fees @ Rs.200/- per day before filing the TDS statement. b. Further, sub-section

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

156 after the said TDS statement has been delivered: a. As per the provisions of Sec. 234E of the Act, if a person fails to deliver or cause to be delivered a statement within the prescribed time period then he shall be liable to pay Late fees @ Rs.200/- per day before filing the TDS statement. b. Further, sub-section

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

156 after\nthe said TDS statement has been delivered:\na. As per the provisions of Sec. 234E of the Act, if a person fails to\ndeliver or cause to be delivered a statement within the prescribed\ntime period then he shall be liable to pay Late fees @ Rs.200/- per\nday before filing the TDS statement.\nb. Further, sub-section

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

156 after\nthe said TDS statement has been delivered:\na. As per the provisions of Sec. 234E of the Act, if a person fails to\ndeliver or cause to be delivered a statement within the prescribed\ntime period then he shall be liable to pay Late fees @ Rs.200/- per\nday before filing the TDS statement.\nb. Further, sub-section

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

156 after\nthe said TDS statement has been delivered:\na. As per the provisions of Sec. 234E of the Act, if a person fails to\ndeliver or cause to be delivered a statement within the prescribed\ntime period then he shall be liable to pay Late fees @ Rs.200/- per\nday before filing the TDS statement.\nb. Further, sub-section

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

156 after\nthe said TDS statement has been delivered:\na. As per the provisions of Sec. 234E of the Act, if a person fails to\ndeliver or cause to be delivered a statement within the prescribed\ntime period then he shall be liable to pay Late fees @ Rs.200/- per\nday before filing the TDS statement.\nb. Further, sub-section

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

156 after\nthe said TDS statement has been delivered:\na. As per the provisions of Sec. 234E of the Act, if a person fails to\ndeliver or cause to be delivered a statement within the prescribed\ntime period then he shall be liable to pay Late fees @ Rs.200/- per\nday before filing the TDS statement.\nb. Further, sub-section

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

156 after\nthe said TDS statement has been delivered:\na. As per the provisions of Sec. 234E of the Act, if a person fails to\ndeliver or cause to be delivered a statement within the prescribed\ntime period then he shall be liable to pay Late fees @ Rs.200/- per\nday before filing the TDS statement.\nb. Further, sub-section

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

156 after\nthe said TDS statement has been delivered:\na. As per the provisions of Sec. 234E of the Act, if a person fails to\ndeliver or cause to be delivered a statement within the prescribed\ntime period then he shall be liable to pay Late fees @ Rs.200/- per\nday before filing the TDS statement.\nb. Further, sub-section

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

156 after\nthe said TDS statement has been delivered:\na. As per the provisions of Sec. 234E of the Act, if a person fails to\ndeliver or cause to be delivered a statement within the prescribed\ntime period then he shall be liable to pay Late fees @ Rs.200/- per\nday before filing the TDS statement.\nb. Further, sub-section

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

156 after\nthe said TDS statement has been delivered:\na. As per the provisions of Sec. 234E of the Act, if a person fails to\ndeliver or cause to be delivered a statement within the prescribed\ntime period then he shall be liable to pay Late fees @ Rs.200/- per\nday before filing the TDS statement.\nb. Further, sub-section

ANNASAHEB PATIL PRASHALA,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1584 To 1586/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14

TDS statement is (i) subject to rectification under section 154 of the Act; (ii) appealable under section 246A of the Act; and (iii) deemed as notice of payment under section 156

ANNASAHEB PATIL PRASHALA,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1584 To 1586/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14

TDS statement is (i) subject to rectification under section 154 of the Act; (ii) appealable under section 246A of the Act; and (iii) deemed as notice of payment under section 156