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

section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that the intention of the law is not to cover/recover late fee if not deposited along with the TDS statement. Thus, late fees cannot be recovered if not deposited along with the statement of TDS being delivered. 5) That

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

section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that the intention of the law is not to cover/recover late fee if not deposited along with the TDS statement. Thus, late fees cannot be recovered if not deposited along with the statement of TDS being delivered. 5) 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

section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that the intention of the law is not to cover/recover late fee if not deposited along with the TDS statement. Thus, late fees cannot be recovered if not deposited along with the statement of TDS being delivered. 5) 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

section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that the intention of the law is not to cover/recover late fee if not deposited along with the TDS statement. Thus, late fees cannot be recovered if not deposited along with the statement of TDS being delivered. 5) 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

section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that the intention of the law is not to cover/recover late fee if not deposited along with the TDS statement. Thus, late fees cannot be recovered if not deposited along with the statement of TDS being delivered. 5) 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

section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that the intention of the law is not to cover/recover late fee if not deposited along with the TDS statement. Thus, late fees cannot be recovered if not deposited along with the statement of TDS being delivered. 5) 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

section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that the intention of the law is not to cover/recover late fee if not deposited along with the TDS statement. Thus, late fees cannot be recovered if not deposited along with the statement of TDS being delivered. 5) 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

section also does not\ncover interest and late fee amount, for the purpose of such charge\non assets. This implies that the intention of the law is not to\ncover/recover late fee if not deposited along with the TDS\nstatement. Thus, late fees cannot be recovered if not deposited\nalong with the statement of TDS being delivered.\n5) 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\nrespective assessee's in ITA Nos

section also does not\ncover interest and late fee amount, for the purpose of such charge\non assets. This implies that the intention of the law is not to\ncover/recover late fee if not deposited along with the TDS\nstatement. Thus, late fees cannot be recovered if not deposited\nalong with the statement of TDS being delivered.\n5) 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

section also does not\ncover interest and late fee amount, for the purpose of such\ncharge on assets. This implies that the intention of the law is not to\ncover/recover late fee if not deposited along with the TDS\nstatement. Thus, late fees cannot be recovered if not deposited\nalong with the statement of TDS being delivered.\n5) 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\nrespective assessee's in ITA Nos

section also does not\ncover interest and late fee amount, for the purpose of such\ncharge on assets. This implies that the intention of the law is not to\ncover/recover late fee if not deposited along with the TDS\nstatement. Thus, late fees cannot be recovered if not deposited\nalong with the statement of TDS being delivered.\n5) 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\nrespective assessee's in ITA Nos

section also does not\ncover interest and late fee amount, for the purpose of such charge\non assets. This implies that the intention of the law is not to\ncover/recover late fee if not deposited along with the TDS\nstatement. Thus, late fees cannot be recovered if not deposited\nalong with the statement of TDS being delivered.\n5) 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\nrespective assessee's in ITA Nos

section also does not\ncover interest and late fee amount, for the purpose of such charge\non assets. This implies that the intention of the law is not to\ncover/recover late fee if not deposited along with the TDS\nstatement. Thus, late fees cannot be recovered if not deposited\nalong with the statement of TDS being delivered.\n5) That

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

section also does not\ncover interest and late fee amount, for the purpose of such charge\non assets. This implies that the intention of the law is not to\ncover/recover late fee if not deposited along with the TDS\nstatement. Thus, late fees cannot be recovered if not deposited\nalong with the statement of TDS being delivered.\n5) 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\nrespective assessee's in ITA Nos

section also does not\ncover interest and late fee amount, for the purpose of such charge\non assets. This implies that the intention of the law is not to\ncover/recover late fee if not deposited along with the TDS\nstatement. Thus, late fees cannot be recovered if not deposited\nalong with the statement of TDS being delivered.\n5) 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\nrespective assessee's in ITA Nos

section also does not\ncover interest and late fee amount, for the purpose of such charge\non assets. This implies that the intention of the law is not to\ncover/recover late fee if not deposited along with the TDS\nstatement. Thus, late fees cannot be recovered if not deposited\nalong with the statement of TDS being delivered.\n5) That

DEPUTY COMMISSIONER OF INCOME-TAX vs. BAJAJ FINANCE LTD., (FORMERLY: BAJAJ AUTO FINANCE LTD.,),, PUNE

In the result, appeal of Revenue and Cross Objections of assessee are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.356/Pun/2016 यििाारण वषा / Assessment Year : 2009-10

TDS are not applicable as was held by the ITAT in the case of IDBI vs. I.T.O 107 ITD 45(Mum). In that the case the facts are as under: 10 CO No.121/PUN/2017 “The assessee, a financial institution, was following financial years as its accounting year. It issued 'regular return bonds'. The terms and conditions for payment of interest

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. SKODA AUTO A.S.,, AURANGABAD

In the result, appeal of Revenue is dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.787/Pun/2015 यििाारण वषा / Assessment Year : 2010-11

section, payment made in pursuance to the agreement was to be approved by the Govt. of India and in the case of assessee, approval granted by the Govt. of India had already lapsed and did not cover the relevant financial years. 4. The second issue raised by the Revenue is against the order of DRP in directing the Assessing Officer