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 from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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 from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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 from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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 from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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 from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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 from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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 from 01.06.2015 onwards has been confirmed and found to be in accordance with law. He also submitted that in sub-section (2) of section 200A there is reference to sub-section (1) of the Act and therefore what is provided in sub-section (1) of section 200A can be equally carried out by the Centralised Processing Cell which

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned, it would not\nrender

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned, it would not\nrender

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned, it would not\nrender

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned, it would not\nrender

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned, it would not\nrender

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned, it would not\nrender

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned, it would not\nrender

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5. There is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6. If the delay in filing the present appeal is not condoned, it would not\nrender

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

17 orders are being appealed\nagainst along with this appeal. Therefore, there is an unavoidable delay\nin the matter.\n5.\nThere is admittedly a delay in filing the appeal before the Hon'ble\nIncome Tax Appellate Tribunal. The said delay is bonafide and\nunintentional.\n6.\nIf the delay in filing the present appeal is not condoned, it would not\nrender

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.

17. We have heard the rival contentions and perused the record. In this bunch of appeals, the issue which arises for adjudication is against the levy of penalty under section 272A(2)(k) of the Act for late filing of TDS

DEPUTY COLLECTOR OFFICE,,UDGIR vs. JOINT COMMISSIONER OF INCOME-TAX, TDS RANGE,, NASHIK

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.319/Pun/2019 िनधा"रणवष" / Assessment Year : - Deputy Collector Office, The Jcit, Tds, Range, Main Road, Udgir, Tq.Udgir, Vs Nashik. Dist.Latur - 413517. Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri S P Walimbe – Dr Date Of Hearing 29/06/2022 Date Of Pronouncement 04/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Aurangabad Arising Out Of Assessing Officer’S Order Section 272A(2)(K) R.W.S 200(3) Of The Income-Tax Act, 1961 (Hereinafter Also Called As ‘The Act’) Dated 26.11.2018. 2. The Only Issue Involved In This Appeal Is Levy Of Penalty U/S.272A(2)(K) Of The Act. The Assessing Officer Vide Order Dated 05/02/2014 Levied Penalty U/S.272A(2)(K) Of The Act For Delay In Filling Quarterly Statements Of Tax Deducted At Source (Tds) U/S.200(3) Of The Act.

17. We have heard the rival contentions and perused the record. In this bunch of appeals, the issue which arises for adjudication is against the levy of penalty under section 272A(2)(k) of the Act for late filing of TDS