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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who filed his TDS return of income for Assessment Year 2020-21 in Form 26Q and 24Q. 2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who filed his TDS return of income for Assessment Year 2020-21 in Form 26Q and 24Q. 2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who filed his TDS return of income for Assessment Year 2020-21 in Form 26Q and 24Q. 2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who filed his TDS return of income for Assessment Year 2020-21 in Form 26Q and 24Q. 2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who filed his TDS return of income for Assessment Year 2020-21 in Form 26Q and 24Q. 2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who filed his TDS return of income for Assessment Year 2020-21 in Form 26Q and 24Q. 2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

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

1. The appellant is a Trust having TAN bearing no. NSKS08600E who\nfiled his TDS return of income for Assessment Year 2020-21 in Form\n26Q and 24Q.\n2. The Ld. Commissioner of Income Tax (Appeals), National Faceless\nAppeals Center, Delhi (\"Ld. CIT (A)\") vide impugned Order dated\n20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad\nand

BANK OF MAHARASHRA,PUNE vs. THE PR. COMMISSIONER OF INCOME TAX, PUNE, PUNE

In the result, the appeal filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

TDS & Disallowance for such Default vii. Refund Claim viii. Business Loss ix. ICDS Compliance and Adjustment x. Disallowance u/s 40A(7) (Gratuity provision) xi. Expenses incurred for Earning Exempt Income xii. Excess Contribution to Provident Fund, Superannuation Fund or Gratuity Fund xiii. Capital Gains/Income on Sale of Property xiv. Business Expenses 3. The Assessing Officer completed the assessment

M/S KIRAN SANRAN ASSOCIATES,PUNE vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

1)(va) of the Act. Further, the decision of the Hon'ble Supreme Court was pronounced subsequent to the passing of the assessment order, therefore, there is no error on the order of the Assessing Officer so as to invoke the provisions of section 263 of the Act. 10 11. So far as the applicability of provisions of section 269SS