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

22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS. For interest and late fees, there are separate charging sections namely 201(1A), 220(2) and 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya

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

22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS. For interest and late fees, there are separate charging sections namely 201(1A), 220(2) and 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya

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

22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS. For interest and late fees, there are separate charging sections namely 201(1A), 220(2) and 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya

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

22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS. For interest and late fees, there are separate charging sections namely 201(1A), 220(2) and 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya

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

22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS. For interest and late fees, there are separate charging sections namely 201(1A), 220(2) and 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya

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

22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS. For interest and late fees, there are separate charging sections namely 201(1A), 220(2) and 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya

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

22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS. For interest and late fees, there are separate charging sections namely 201(1A), 220(2) and 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya

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

22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS. For interest and late fees, there are separate charging sections namely 201(1A), 220(2) and 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya

DIRECTOR, VJNT OBC & SBC WELFARE, MS, PUNE,,PUNE vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.906/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

e-TDS returns under section 272A(2)(k) of the Act. Since section 273B of the Act covers the cases of levy of penalty under section 272A(2) of the Act, then in line with the provisions of said section in case a person establishes its case of reasonable cause for not complying with the provisions of said section, then

PRAVIN CHATARBHUJ BAJAJ,,AHMEDNAGAR vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.933/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Pravin Chatarbhuj Bajaj, M/S. Hi-Tech Engineers, Plot No.F-68, Midc Area, अऩीऱाथी/Appellant Ahmednagar …. Pan: Adhpb0700E Vs. The Addl. Commissioner Of Income Tax …. प्रत्यथी / Respondent (Tds) Range, Pune

e-TDS returns under section 272A(2)(k) of the Act. Since section 273B of the Act covers the cases of levy of penalty under section 272A(2) of the Act, then in line with the provisions of said section in case a person establishes its case of reasonable cause for not complying with the provisions of said section, then

NISAR MEHBOOB ALAM KHAN,,AURANGABAD vs. JOINT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.2026/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Nisar Mehboob Alam Khan N K Construction, Plot No.22, Motiwala Nagar, Opp. Mgm Hospital, अऩीऱाथी/Appellant Aurangabad …. Pan: Akgpk5798P Vs. The Jt. Commissioner Of Income-Tax, …. प्रत्यथी / Respondent Tds Range, Nashik

e-TDS returns under section 272A(2)(k) of the Act. Since section 273B of the Act covers the cases of levy of penalty under section 272A(2) of the Act, then in line with the provisions of said section in case a person establishes its case of reasonable cause for not complying with the provisions of said section, then

M/S. L.N. KUNJIR,,PUNE vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1050/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 M/S. L.B. Kunjir, 52/1, Swanand Building, Shri Ram Hsg. Society, Chandan Nagar, अऩीऱाथी/Appellant Pune – 411014 …. Pan: Aabfl9816E Vs. The Addl. Commissioner Of Income Tax …. प्रत्यथी / Respondent (Tds) Range, Pune

e-TDS returns under section 272A(2)(k) of the Act. Since section 273B of the Act covers the cases of levy of penalty under section 272A(2) of the Act, then in line with the provisions of said section in case a person establishes its case of reasonable cause for not complying with the provisions of said section, then

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

22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor interest and late fees, there are separate charging sections namely\n201(1A), 220(2) and 234E.\nIt has been also submitted

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.

e-TDS returns under section 272A(2)(k) of the Act. Since section 273B of the Act covers the cases of levy of penalty under section 272A(2) of the Act, then in line with the provisions of said section in case a person establishes its case of reasonable cause for not complying with the provisions of said section, then

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

22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor interest and late fees, there are separate charging sections namely\n201(1A), 220(2) and 234E.\nIt has been also submitted

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

22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor interest and late fees, there are separate charging sections namely\n201(1A), 220(2) and 234E.\nIt has been also submitted

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

22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor interest and late fees, there are separate charging sections namely\n201(1A), 220(2) and 234E.\n1.6 It has been also submitted

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

22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor interest and late fees, there are separate charging sections namely\n201(1A), 220(2) and 234E.\nIt has been also submitted