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

20]” 22. Now taking guidance from the above observations of the Hon’ble Jurisdictional High Court and also going through the provisions of section 200A in totality, we find that so far as sub- section (1) of section 200A of the Act there is no dispute as it provides the mechanism for processing the TDS returns/statements. Sub-section

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

20]” 22. Now taking guidance from the above observations of the Hon’ble Jurisdictional High Court and also going through the provisions of section 200A in totality, we find that so far as sub- section (1) of section 200A of the Act there is no dispute as it provides the mechanism for processing the TDS returns/statements. Sub-section

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

20]” 22. Now taking guidance from the above observations of the Hon’ble Jurisdictional High Court and also going through the provisions of section 200A in totality, we find that so far as sub- section (1) of section 200A of the Act there is no dispute as it provides the mechanism for processing the TDS returns/statements. Sub-section

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

20]” 22. Now taking guidance from the above observations of the Hon’ble Jurisdictional High Court and also going through the provisions of section 200A in totality, we find that so far as sub- section (1) of section 200A of the Act there is no dispute as it provides the mechanism for processing the TDS returns/statements. Sub-section

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

20]” 22. Now taking guidance from the above observations of the Hon’ble Jurisdictional High Court and also going through the provisions of section 200A in totality, we find that so far as sub- section (1) of section 200A of the Act there is no dispute as it provides the mechanism for processing the TDS returns/statements. Sub-section

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

20]” 22. Now taking guidance from the above observations of the Hon’ble Jurisdictional High Court and also going through the provisions of section 200A in totality, we find that so far as sub- section (1) of section 200A of the Act there is no dispute as it provides the mechanism for processing the TDS returns/statements. Sub-section

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

20]\"\n22. Now taking guidance from the above observations of the\nHon'ble Jurisdictional High Court and also going through the\nprovisions of section 200A in totality, we find that so far as sub-\nsection (1) of section 200A of the Act there is no dispute as it\nprovides the mechanism for processing the TDS\nreturns/statements. Sub-section

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

20]\"\n22. Now taking guidance from the above observations of the\nHon'ble Jurisdictional High Court and also going through the\nprovisions of section 200A in totality, we find that so far as sub-\nsection (1) of section 200A of the Act there is no dispute as it\nprovides the mechanism for processing the TDS\nreturns/statements. Sub-section

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

20]\"\n22. Now taking guidance from the above observations of the\nHon'ble Jurisdictional High Court and also going through the\nprovisions of section 200A in totality, we find that so far as sub-\nsection (1) of section 200A of the Act there is no dispute as it\nprovides the mechanism for processing the TDS\nreturns/statements. Sub-section

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

20]\"\n22. Now taking guidance from the above observations of the\nHon'ble Jurisdictional High Court and also going through the\nprovisions of section 200A in totality, we find that so far as sub-\nsection (1) of section 200A of the Act there is no dispute as it\nprovides the mechanism for processing the TDS\nreturns/statements. Sub-section

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

20]\"\n22. Now taking guidance from the above observations of the\nHon'ble Jurisdictional High Court and also going through the\nprovisions of section 200A in totality, we find that so far as sub-\nsection (1) of section 200A of the Act there is no dispute as it\nprovides the mechanism for processing the TDS\nreturns/statements. Sub-section

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

20]\"\n22. Now taking guidance from the above observations of the\nHon'ble Jurisdictional High Court and also going through the\nprovisions of section 200A in totality, we find that so far as sub-\nsection (1) of section 200A of the Act there is no dispute as it\nprovides the mechanism for processing the TDS\nreturns/statements. Sub-section

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

20]\"\n22. Now taking guidance from the above observations of the\nHon'ble Jurisdictional High Court and also going through the\nprovisions of section 200A in totality, we find that so far as sub-\nsection (1) of section 200A of the Act there is no dispute as it\nprovides the mechanism for processing the TDS\nreturns/statements. Sub-section

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

20]\"\n22. Now taking guidance from the above observations of the\nHon'ble Jurisdictional High Court and also going through the\nprovisions of section 200A in totality, we find that so far as sub-\nsection (1) of section 200A of the Act there is no dispute as it\nprovides the mechanism for processing the TDS\nreturns/statements. Sub-section

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

20]\"\n22. Now taking guidance from the above observations of the\nHon'ble Jurisdictional High Court and also going through the\nprovisions of section 200A in totality, we find that so far as sub-\nsection (1) of section 200A of the Act there is no dispute as it\nprovides the mechanism for processing the TDS\nreturns/statements. Sub-section

ANNASAHEB PATIL PRASHALA,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1584 To 1586/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14

TDS, Ghaziabad, relating to assessment years 2013-14 and 2014-15 for 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, first

ANNASAHEB PATIL PRASHALA,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1584 To 1586/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14

TDS, Ghaziabad, relating to assessment years 2013-14 and 2014-15 for 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, first

ANNASAHEB PATIL PRASHALA,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1584 To 1586/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14

TDS, Ghaziabad, relating to assessment years 2013-14 and 2014-15 for 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, first