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

15][In favour of revenue]. The Hon’ble Gujarat High Court has already held that section 234E is a charging provision and therefore the fee prescribed u/s 234E could be levied even without section 200A. 2.3 It is to be mentioned that the CPC, Ghaziabad is the CPC which processes the TDS statements and is known as CPC (TDS

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

15][In favour of revenue]. The Hon’ble Gujarat High Court has already held that section 234E is a charging provision and therefore the fee prescribed u/s 234E could be levied even without section 200A. 2.3 It is to be mentioned that the CPC, Ghaziabad is the CPC which processes the TDS statements and is known as CPC (TDS

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

15][In favour of revenue]. The Hon’ble Gujarat High Court has already held that section 234E is a charging provision and therefore the fee prescribed u/s 234E could be levied even without section 200A. 2.3 It is to be mentioned that the CPC, Ghaziabad is the CPC which processes the TDS statements and is known as CPC (TDS

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

15][In favour of revenue]. The Hon’ble Gujarat High Court has already held that section 234E is a charging provision and therefore the fee prescribed u/s 234E could be levied even without section 200A. 2.3 It is to be mentioned that the CPC, Ghaziabad is the CPC which processes the TDS statements and is known as CPC (TDS

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

15][In favour of revenue]. The Hon’ble Gujarat High Court has already held that section 234E is a charging provision and therefore the fee prescribed u/s 234E could be levied even without section 200A. 2.3 It is to be mentioned that the CPC, Ghaziabad is the CPC which processes the TDS statements and is known as CPC (TDS

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

15][In favour of revenue]. The Hon’ble Gujarat High Court has already held that section 234E is a charging provision and therefore the fee prescribed u/s 234E could be levied even without section 200A. 2.3 It is to be mentioned that the CPC, Ghaziabad is the CPC which processes the TDS statements and is known as CPC (TDS

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

15][In favour of revenue].\nThe Hon'ble Gujarat High Court has already held that section 234E is a\ncharging provision and therefore the fee prescribed u/s 234E could be\nlevied even without section 200A.\n2.3 It is to be mentioned that the CPC, Ghaziabad is the CPC which\nprocesses the TDS statements and is known as CPC (TDS

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

15][In favour of revenue].\nThe Hon'ble Gujarat High Court has already held that section 234E is a\ncharging provision and therefore the fee prescribed u/s 234E could be\nlevied even without section 200A.\n2.3 It is to be mentioned that the CPC, Ghaziabad is the CPC which\nprocesses the TDS statements and is known as CPC (TDS

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

15][In favour of revenue].\nThe Hon'ble Gujarat High Court has already held that section 234E is a\ncharging provision and therefore the fee prescribed u/s 234E could be\nlevied even without section 200A.\n2.3 It is to be mentioned that the CPC, Ghaziabad is the CPC which\nprocesses the TDS statements and is known as CPC (TDS

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

15][In favour of revenue].\nThe Hon'ble Gujarat High Court has already held that section 234E is a\ncharging provision and therefore the fee prescribed u/s 234E could be\nlevied even without section 200A.\n2.3 It is to be mentioned that the CPC, Ghaziabad is the CPC which\nprocesses the TDS statements and is known as CPC (TDS

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

15][In favour of revenue].\nThe Hon'ble Gujarat High Court has already held that section 234E is a\ncharging provision and therefore the fee prescribed u/s 234E could be\nlevied even without section 200A.\n2.3 It is to be mentioned that the CPC, Ghaziabad is the CPC which\nprocesses the TDS statements and is known as CPC (TDS

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

15][In favour of revenue].\nThe Hon'ble Gujarat High Court has already held that section 234E is a\ncharging provision and therefore the fee prescribed u/s 234E could be\nlevied even without section 200A.\n2.3 It is to be mentioned that the CPC, Ghaziabad is the CPC which\nprocesses the TDS statements and is known as CPC (TDS

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

15][In favour of revenue].\nThe Hon'ble Gujarat High Court has already held that section 234E is a\ncharging provision and therefore the fee prescribed u/s 234E could be\nlevied even without section 200A.\n2.3 It is to be mentioned that the CPC, Ghaziabad is the CPC which\nprocesses the TDS statements and is known as CPC (TDS

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

15][In favour of revenue].\nThe Hon'ble Gujarat High Court has already held that section 234E is a\ncharging provision and therefore the fee prescribed u/s 234E could be\nlevied even without section 200A.\n2.3 It is to be mentioned that the CPC, Ghaziabad is the CPC which\nprocesses the TDS statements and is known as CPC (TDS

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

15][In favour of revenue].\nThe Hon'ble Gujarat High Court has already held that section 234E is a\ncharging provision and therefore the fee prescribed u/s 234E could be\nlevied even without section 200A.\n2.3 It is to be mentioned that the CPC, Ghaziabad is the CPC which\nprocesses the TDS statements and is known as CPC (TDS

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 Income Tax Act, 1961 for a sum of Rs.2,55,700/- for alleged default of delay in filing TDS/TCS return thereby disregarding appellants 2 A.Y.2011-12 genuine reasons in submitting the return belatedly. Appellant prays for deleting the penalty. The appellant craves for to leave, add, alter, modify, delete above grounds of appeal before

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

2). Since the order of the ld. CIT(A) is based on the ratio laid down by the Hon’ble Jurisdictional High Court in the cases referred (supra), we do not find any reason to interfere with the order of the ld. CIT(A). Hence, the ground of appeal no.2 filed by the Revenue stands dismissed. 15. Ground of appeal

ASST. COMMISSIONER OF INCOME TAX, PANVEL CIRCLE PANVEL vs. OUTABOX MEDIA SOLUTIONS LLP, GHATKOPAR MUMBAI

In the result, the appeal filed by the Revenue is partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2017-18

15. Referring to the provisions of sub-section (3) of section 124 of the Act, he submitted that as per the said provision, no person shall be entitled to question about the jurisdiction of the Assessing Officer where he has made a return under sub-section (1) of section 139 of the Act after the expiry of one month from