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 statements sub-\nsection (2) of section 200A gives the power to the Board to frame\nthe Scheme for Centralised Processing of statements.\n23. Now in sub-section (2) of section 200A along with\nmentioning the words determining the “tax payable or refund\ndue” is also followed by the words “as required under the sub-\nsection (1

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 sub- section (2) of section 200A gives the power to the Board to frame the Scheme for Centralised Processing of statements. 23. Now in sub-section (2) of section 200A along with mentioning the words determining the “tax payable or refund due” is also followed by the words “as required under the sub- section (1

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 sub- section (2) of section 200A gives the power to the Board to frame the Scheme for Centralised Processing of statements. 23. Now in sub-section (2) of section 200A along with mentioning the words determining the “tax payable or refund due” is also followed by the words “as required under the sub- section (1

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 sub- section (2) of section 200A gives the power to the Board to frame the Scheme for Centralised Processing of statements. 23. Now in sub-section (2) of section 200A along with mentioning the words determining the “tax payable or refund due” is also followed by the words “as required under the sub- section (1

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

Section 200A(1) provides the actions which can be done\nwhile processing the TDS statements.\n(ii) Section 200A(1

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 statements sub- section (2) of section 200A gives the power to the Board to frame the Scheme for Centralised Processing of statements. 23. Now in sub-section (2) of section 200A along with mentioning the words determining the “tax payable or refund due” is also followed by the words “as required under the sub- section (1

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 statements sub-\nsection (2) of section 200A gives the power to the Board to frame\nthe Scheme for Centralised Processing of statements.\n23. Now in sub-section (2) of section 200A along with\nmentioning the words determining the “tax payable or refund\ndue” is also followed by the words “as required under the sub-\nsection (1

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 sub- section (2) of section 200A gives the power to the Board to frame the Scheme for Centralised Processing of statements. 23. Now in sub-section (2) of section 200A along with mentioning the words determining the “tax payable or refund due” is also followed by the words “as required under the sub- section (1

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 statements sub-\nsection (2) of section 200A gives the power to the Board to frame\nthe Scheme for Centralised Processing of statements.\n23. Now in sub-section (2) of section 200A along with\nmentioning the words determining the “tax payable or refund\ndue” is also followed by the words “as required under the sub-\nsection (1

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

section 200A(1) provide for the manner of\nprocessing of TDS statement and section 200A(2) of the Act\nprovides

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 statements sub-\nsection (2) of section 200A gives the power to the Board to frame\nthe Scheme for Centralised Processing of statements.\n23. Now in sub-section (2) of section 200A along with\nmentioning the words determining the “tax payable or refund\ndue” is also followed by the words “as required under the sub-\nsection (1

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 statements sub-\nsection (2) of section 200A gives the power to the Board to frame\nthe Scheme for Centralised Processing of statements.\n23. Now in sub-section (2) of section 200A along with\nmentioning the words determining the “tax payable or refund\ndue” is also followed by the words “as required under the sub-\nsection (1

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 sub- section (2) of section 200A gives the power to the Board to frame the Scheme for Centralised Processing of statements. 23. Now in sub-section (2) of section 200A along with mentioning the words determining the “tax payable or refund due” is also followed by the words “as required under the sub- section (1

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

Section 200A(1) provides the actions which can be done\nwhile processing the TDS statements.\n(ii) Section 200A(1

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 sub- section (2) of section 200A gives the power to the Board to frame the Scheme for Centralised Processing of statements. 23. Now in sub-section (2) of section 200A along with mentioning the words determining the “tax payable or refund due” is also followed by the words “as required under the sub- section (1

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 statements sub-\nsection (2) of section 200A gives the power to the Board to frame\nthe Scheme for Centralised Processing of statements.\n23. Now in sub-section (2) of section 200A along with\nmentioning the words determining the “tax payable or refund\ndue” is also followed by the words “as required under the sub-\nsection (1

B. C. BIYANI PROJECTS PRIVATE LIMITED,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

TDS statements under section 200A of the Act. In other words, the Assessing Officer is empowered to charge fees payable under section 234E of the Act in the intimation issued after insertion of clause (c) to section 200A(1

B. C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS), , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

TDS statements under section 200A of the Act. In other words, the Assessing Officer is empowered to charge fees payable under section 234E of the Act in the intimation issued after insertion of clause (c) to section 200A(1