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

TDS statements submitted by the tax deductor. The relevant paras are reproduced herein under and they throw light as to how the jurisdictional High Court looks at the gamut of sections connected to the levy of the said fee u/s 234E and how the court needs to look at economic and regulatory legislations. The said paras need to be considered

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

TDS statements submitted by the tax deductor. The relevant paras are reproduced herein under and they throw light as to how the jurisdictional High Court looks at the gamut of sections connected to the levy of the said fee u/s 234E and how the court needs to look at economic and regulatory legislations. The said paras need to be considered

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

TDS statements submitted by the tax deductor. The relevant paras are reproduced herein under and they throw light as to how the jurisdictional High Court looks at the gamut of sections connected to the levy of the said fee u/s 234E and how the court needs to look at economic and regulatory legislations. The said paras need to be considered

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

TDS statements submitted by the tax deductor. The relevant paras are reproduced herein under and they throw light as to how the jurisdictional High Court looks at the gamut of sections connected to the levy of the said fee u/s 234E and how the court needs to look at economic and regulatory legislations. The said paras need to be considered

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

TDS statements submitted by the tax deductor. The relevant paras are reproduced herein under and they throw light as to how the jurisdictional High Court looks at the gamut of sections connected to the levy of the said fee u/s 234E and how the court needs to look at economic and regulatory legislations. The said paras need to be considered

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

TDS statements submitted by the tax deductor. The relevant paras are reproduced herein under and they throw light as to how the jurisdictional High Court looks at the gamut of sections connected to the levy of the said fee u/s 234E and how the court needs to look at economic and regulatory legislations. The said paras need to be considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

TDS statements submitted by the tax deductor.\nThe relevant paras are reproduced herein under and they throw light as\nto how the jurisdictional High Court looks at the gamut of sections\nconnected to the levy of the said fee u/s 234E and how the court needs\nto look at economic and regulatory legislations. The said paras need to\nbe considered

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

1. These assessee’s three appeals for assessment year 2013-14 (involving different quarters) arise against CIT(A)–10 Pune’s separate orders; all dated 31.7.2019 in case nos. PN/CIT(A)-10/CPC-TDS/107/2018-19/383, PN/ CIT(A) - 10 / CPC - TDS/ 109/2018-19/382 & PN/CIT(A)-10/CPC-TDS /108 /2018-19/381 ; respectively in proceedings u/s. 200A r.w.s.234E of the Income Tax Act, 1961 ; in short

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

1. These assessee’s three appeals for assessment year 2013-14 (involving different quarters) arise against CIT(A)–10 Pune’s separate orders; all dated 31.7.2019 in case nos. PN/CIT(A)-10/CPC-TDS/107/2018-19/383, PN/ CIT(A) - 10 / CPC - TDS/ 109/2018-19/382 & PN/CIT(A)-10/CPC-TDS /108 /2018-19/381 ; respectively in proceedings u/s. 200A r.w.s.234E of the Income Tax Act, 1961 ; in short

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

1. These assessee’s three appeals for assessment year 2013-14 (involving different quarters) arise against CIT(A)–10 Pune’s separate orders; all dated 31.7.2019 in case nos. PN/CIT(A)-10/CPC-TDS/107/2018-19/383, PN/ CIT(A) - 10 / CPC - TDS/ 109/2018-19/382 & PN/CIT(A)-10/CPC-TDS /108 /2018-19/381 ; respectively in proceedings u/s. 200A r.w.s.234E of the Income Tax Act, 1961 ; in short