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 returns in the manner as prescribed under sub-section (1) of section 200A vide the Notification No. 3/2013 dated 15.01.2013, the said power can only be utilised for determination of tax payable and not for interest, additional interest, or late fees. 2.5 In support of these submissions, the legal maxim of “Nemo dat quod non habet”also assumes importance

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 returns in the manner as prescribed under sub-section (1) of section 200A vide the Notification No. 3/2013 dated 15.01.2013, the said power can only be utilised for determination of tax payable and not for interest, additional interest, or late fees. 2.5 In support of these submissions, the legal maxim of “Nemo dat quod non habet”also assumes importance

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 returns in the manner as prescribed under sub-section (1) of section 200A vide the Notification No. 3/2013 dated 15.01.2013, the said power can only be utilised for determination of tax payable and not for interest, additional interest, or late fees. 2.5 In support of these submissions, the legal maxim of “Nemo dat quod non habet”also assumes importance

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 returns in the manner as prescribed under sub-section (1) of section 200A vide the Notification No. 3/2013 dated 15.01.2013, the said power can only be utilised for determination of tax payable and not for interest, additional interest, or late fees. 2.5 In support of these submissions, the legal maxim of “Nemo dat quod non habet”also assumes importance

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 returns in the manner as prescribed under sub-section (1) of section 200A vide the Notification No. 3/2013 dated 15.01.2013, the said power can only be utilised for determination of tax payable and not for interest, additional interest, or late fees. 2.5 In support of these submissions, the legal maxim of “Nemo dat quod non habet”also assumes importance

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 returns in the manner as prescribed under sub-section (1) of section 200A vide the Notification No. 3/2013 dated 15.01.2013, the said power can only be utilised for determination of tax payable and not for interest, additional interest, or late fees. 2.5 In support of these submissions, the legal maxim of “Nemo dat quod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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.

TDS, Range, Nashik (A) "200. (1) Any person deducting any sum in accordance with the foregoing provisions of this Chapter shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs. (2) Any person being an employer, referred to in sub-section (1A) of section 192 shall pay, within

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

TDS provisions. As regards, the claim for allowance as revenue expenditure on product development expenditure of Rs.4,19,75,171/-, the ld. CIT(A) allowed the same following the Tribunal’s order in assessee’s own case for the assessment year 2008-09. Being aggrieved by the decision of the ld. CIT(A), the Revenue is in appeal before

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

TDS, Ghaziabad, relating to assessment years 2013-14 and 2014-15 fo r the respective quarters deliberated upon the issue and held as under:- “16. We have heard the rival contentions and perused the record. The issue arising in this bunch of appeals is against levy of fees under section 234E of the Act. In order to adjudicate the issue