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. In the said amendment there is no corresponding amendment to sub section (2) for the determination of the said late fees/interest by CPC. No Vacuum 5

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. In the said amendment there is no corresponding amendment to sub section (2) for the determination of the said late fees/interest by CPC. No Vacuum 5

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. In the said amendment there is no corresponding amendment to sub section (2) for the determination of the said late fees/interest by CPC. No Vacuum 5

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. In the said amendment there is no corresponding amendment to sub section (2) for the determination of the said late fees/interest by CPC. No Vacuum 5

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. In the said amendment there is no corresponding amendment to sub section (2) for the determination of the said late fees/interest by CPC. No Vacuum 5

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. In the said amendment there is no corresponding amendment to sub section (2) for the determination of the said late fees/interest by CPC. No Vacuum 5

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. In the said amendment there is no corresponding amendment to sub section (2) for the determination of the said late fees/interest by CPC. No Vacuum 5

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, 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

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

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

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

CENTURY RAYON EDUCATION SOCIETY,PUNE vs. CIT (EXEMP), PUNE

In the result, the appeal of the assessee is treated as allowed for statistical purposes

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

2 3. The brief facts are that on receipt of the assessee’s application filed in Form No. 10AB under clause (iii) of first proviso to section 80G(5) of the Act along with annexures thereto, with a view to verify the genuineness of the activities of the assessee and fulfillment of the conditions laid down in clauses

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.

TDS)-2, ITA No.1999/Mum/2017 dated 05.10.2018. The provisions of Section 272A(2)(k) are subject to provisions of section 273B of the Act and hence, the relevance of reasonable cause has to be established. For the sake of completeness, the observations 5