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

2) provides that the Government can make a scheme to centrally process the TDS statements as provided in section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine

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

2) provides that the Government can make a scheme to centrally process the TDS statements as provided in section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine

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

2) provides that the Government can make a scheme to centrally process the TDS statements as provided in section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine

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

2) provides that the Government can make a scheme to centrally process the TDS statements as provided in section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine

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

2) provides that the Government can make a scheme to centrally process the TDS statements as provided in section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine

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

2) provides that the Government can make a scheme to centrally process the TDS statements as provided in section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1) and determine

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

2) further stipulates that\nthe amount of fee referred to in sub-section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing

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

2) further stipulates that\nthe amount of fee referred to in sub-section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing

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

2) further stipulates that\nthe amount of fee referred to in sub-section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing

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

2) further stipulates that\nthe amount of fee referred to in sub-section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing

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

2) further stipulates that\nthe amount of fee referred to in sub-section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing

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

2) further stipulates that\nthe amount of fee referred to in sub-section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing

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

2) further stipulates that\nthe amount of fee referred to in sub-section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing

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

2) further stipulates that\nthe amount of fee referred to in sub-section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing

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

2) further stipulates that\nthe amount of fee referred to in sub-section (1) shall not exceed the\namount of tax deductible or collectible as the case may be. [Para 12]\nIt is not in dispute that as per the existing provisions, a person\nresponsible for deduction of tax (the deductor) is required to furnish\nperiodical quarterly statements containing

MAHARASHTRA JEEVAN PRADHIKARAN,,PARBHANI vs. JOINT COMMISSIONER OF INCOME-TAX, (TDS) RANGE -NASHIK, NASHIK

In the result, appeal of the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 2410/Pun/2017 धनधाारण वषा / Assessment Year : 2011-12 Maharashtra Jeevan Pradhikaran Works Division, Parbhani-431 401 Tan : Nskm04669A .......अपीलाथी / Appellant बनाम / V/S.

section 272A(2)(k) of the Act. We direct the Assessing Officer to verify the claim of assessee in this regard and work out the penalty accordingly. 30. The issue arising in other appeals before us is identical and following our directions in the paras hereinabove, the Assessing Officer in the case of individual assessee has to verify the claim

DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE -5, PUNE vs. SERUM INSTITUTE OF INDIA PVT LTD.,, PUNE

In the result, the appeal filed by the Revenue stands dismissed

13. On the other hand, ld. Sr. Counsel submits that from the perusal of the assessment order, it would reveal that the Assessing Officer without recording the satisfaction, as to how the claim of the assessee that only expenditure of Rs.1,35,00,000/- was incurred to earn exempt income is incorrect, cannot resort to the provisions of section

BANSILAL RAMNATH AGARWAL CHARITABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Bansilal Ramnath Agarwal Charitable Trust Cit (Exemption), 251, Budhwar Peth, City Post Chowk, Vs. Pune Pune – 411002 Pan: Aaatb4383K (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 11-12-2025 Date Of Pronouncement : 28-01-2026 O R D E R Per R.K. Panda, V.P:

TDS on payments to the specified persons referred to section 13(3) of the Act, etc. Thus, a perusal of various details furnished by the assessee clearly shows that the Assessing Officer in the instant case has passed the assessment order after a detailed scrutiny with multiple pointed queries on the very same payments to the specified persons. Further