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

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

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

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

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

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

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

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, 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

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

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12 PUNE, PUNE vs. JANATA GRAHAK MADHYAWARTI SAHKARI SANGH MARYADIT, PUNE

In the result, the appeal of the Revenue in ITA No

Bench: Shri R.K. Panda & Ms. Astha Chandra

TDS from the interest other than interest on securities. Therefore it cannot be said that cooperative banks are excluded from the definition of cooperative societies by such an amendment. AYs. 2016-17, 2017-18 & 2020-21 30. Moreover, as reliance placed on the aforesaid decision for applicability of section 80P(4) of the Act in the facts of the case