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

section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that the intention of the law is not to cover/recover late fee if not deposited along with the TDS statement. Thus, late fees cannot be recovered if not deposited along with the statement of TDS being delivered. 5) That

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

section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that the intention of the law is not to cover/recover late fee if not deposited along with the TDS statement. Thus, late fees cannot be recovered if not deposited along with the statement of TDS being delivered. 5) That

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

section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that the intention of the law is not to cover/recover late fee if not deposited along with the TDS statement. Thus, late fees cannot be recovered if not deposited along with the statement of TDS being delivered. 5) That

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

section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that the intention of the law is not to cover/recover late fee if not deposited along with the TDS statement. Thus, late fees cannot be recovered if not deposited along with the statement of TDS being delivered. 5) That

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

section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that the intention of the law is not to cover/recover late fee if not deposited along with the TDS statement. Thus, late fees cannot be recovered if not deposited along with the statement of TDS being delivered. 5) That

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

section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that the intention of the law is not to cover/recover late fee if not deposited along with the TDS statement. Thus, late fees cannot be recovered if not deposited along with the statement of TDS being delivered. 5) That

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

section also does not cover interest and late fee amount, for the purpose of such charge on assets. This implies that the intention of the law is not to cover/recover late fee if not deposited along with the TDS statement. Thus, late fees cannot be recovered if not deposited along with the statement of TDS being delivered. 5) That

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

section also does not\ncover interest and late fee amount, for the purpose of such charge\non assets. This implies that the intention of the law is not to\ncover/recover late fee if not deposited along with the TDS\nstatement. Thus, late fees cannot be recovered if not deposited\nalong with the statement of TDS being delivered.\n5) That

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 also does not\ncover interest and late fee amount, for the purpose of such\ncharge on assets. This implies that the intention of the law is not to\ncover/recover late fee if not deposited along with the TDS\nstatement. Thus, late fees cannot be recovered if not deposited\nalong with the statement of TDS being delivered.\n5) That

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

section also does not\ncover interest and late fee amount, for the purpose of such charge\non assets. This implies that the intention of the law is not to\ncover/recover late fee if not deposited along with the TDS\nstatement. Thus, late fees cannot be recovered if not deposited\nalong with the statement of TDS being delivered.\n5) That

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

section also does not\ncover interest and late fee amount, for the purpose of such charge\non assets. This implies that the intention of the law is not to\ncover/recover late fee if not deposited along with the TDS\nstatement. Thus, late fees cannot be recovered if not deposited\nalong with the statement of TDS being delivered.\n5) That

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

section also does not\ncover interest and late fee amount, for the purpose of such charge\non assets. This implies that the intention of the law is not to\ncover/recover late fee if not deposited along with the TDS\nstatement. Thus, late fees cannot be recovered if not deposited\nalong with the statement of TDS being delivered.\n5) That

NEW ENGLISH SCHOOL & JR COLLEGE, ,NASHIK vs. DEPUTY DIRECTOR OF INCOME-TAX, CPC, TDS, GHAZIABAD

In the result, ground of appeal of the assessee are allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 122/Pun/2022 2013-14 Q3/24Q 2. 123/Pun /2022 2014-15 Q4/24Q 3. 124/Pun/2022 2014-15 Q2/24Q 4. 125/Pun/2022 2014-15 Q3/24Q 5. 126/Pun/2022 2015-16 Q4/24Q 6. 127/Pun/2022 2015-16 Q/1/24Q 7. 128/Pun/2022 2015-16 Q3/24Q 8. 129/Pun/2022` 2015-16 Q4/24Q

TDS Ghaziabad :Respondent Appellant by : None Respondent by : Shri Piyush Kumar Singh Yadav Date of Hearing : 10-10-2022 Date of Pronouncement : ___-10-2022 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, JM These eight appeals preferred by the assessee emanates from separate orders of the National Faceless Appeal Centre (NFAC), Delhi, all dated 21-12- 2021 for assessment years as mentioned

NEW ENGLISH SCHOOL & JR COLLEGE, ,NASHIK vs. DEPUTY DIRECTOR OF INCOME-TAX, CPC, TDS, GHAZIABAD

In the result, ground of appeal of the assessee are allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 122/Pun/2022 2013-14 Q3/24Q 2. 123/Pun /2022 2014-15 Q4/24Q 3. 124/Pun/2022 2014-15 Q2/24Q 4. 125/Pun/2022 2014-15 Q3/24Q 5. 126/Pun/2022 2015-16 Q4/24Q 6. 127/Pun/2022 2015-16 Q/1/24Q 7. 128/Pun/2022 2015-16 Q3/24Q 8. 129/Pun/2022` 2015-16 Q4/24Q

TDS Ghaziabad :Respondent Appellant by : None Respondent by : Shri Piyush Kumar Singh Yadav Date of Hearing : 10-10-2022 Date of Pronouncement : ___-10-2022 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, JM These eight appeals preferred by the assessee emanates from separate orders of the National Faceless Appeal Centre (NFAC), Delhi, all dated 21-12- 2021 for assessment years as mentioned

NEW ENGLISH SCHOOL & JR COLLEGE,,NASHIK vs. DEPUTY DIRECTOR OF INCOME-TAX, CPC, TDS, GHAZIABAD

In the result, ground of appeal of the assessee are allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 122/Pun/2022 2013-14 Q3/24Q 2. 123/Pun /2022 2014-15 Q4/24Q 3. 124/Pun/2022 2014-15 Q2/24Q 4. 125/Pun/2022 2014-15 Q3/24Q 5. 126/Pun/2022 2015-16 Q4/24Q 6. 127/Pun/2022 2015-16 Q/1/24Q 7. 128/Pun/2022 2015-16 Q3/24Q 8. 129/Pun/2022` 2015-16 Q4/24Q

TDS Ghaziabad :Respondent Appellant by : None Respondent by : Shri Piyush Kumar Singh Yadav Date of Hearing : 10-10-2022 Date of Pronouncement : ___-10-2022 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, JM These eight appeals preferred by the assessee emanates from separate orders of the National Faceless Appeal Centre (NFAC), Delhi, all dated 21-12- 2021 for assessment years as mentioned

NEW ENGLISH SCHOOL & JR COLLEGE,,NASHIK vs. DEPUTY DIRECTOR OF INCOME-TAX, CPC, TDS, GHAZIABAD

In the result, ground of appeal of the assessee are allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 122/Pun/2022 2013-14 Q3/24Q 2. 123/Pun /2022 2014-15 Q4/24Q 3. 124/Pun/2022 2014-15 Q2/24Q 4. 125/Pun/2022 2014-15 Q3/24Q 5. 126/Pun/2022 2015-16 Q4/24Q 6. 127/Pun/2022 2015-16 Q/1/24Q 7. 128/Pun/2022 2015-16 Q3/24Q 8. 129/Pun/2022` 2015-16 Q4/24Q

TDS Ghaziabad :Respondent Appellant by : None Respondent by : Shri Piyush Kumar Singh Yadav Date of Hearing : 10-10-2022 Date of Pronouncement : ___-10-2022 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, JM These eight appeals preferred by the assessee emanates from separate orders of the National Faceless Appeal Centre (NFAC), Delhi, all dated 21-12- 2021 for assessment years as mentioned

NEW ENGLISH SCHOOL & JR COLLEGE, ,NASHIK vs. DEPUTY DIRECTOR OF INCOME-TAX, CPC, TDS, GHAZIABAD

In the result, ground of appeal of the assessee are allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 122/Pun/2022 2013-14 Q3/24Q 2. 123/Pun /2022 2014-15 Q4/24Q 3. 124/Pun/2022 2014-15 Q2/24Q 4. 125/Pun/2022 2014-15 Q3/24Q 5. 126/Pun/2022 2015-16 Q4/24Q 6. 127/Pun/2022 2015-16 Q/1/24Q 7. 128/Pun/2022 2015-16 Q3/24Q 8. 129/Pun/2022` 2015-16 Q4/24Q

TDS Ghaziabad :Respondent Appellant by : None Respondent by : Shri Piyush Kumar Singh Yadav Date of Hearing : 10-10-2022 Date of Pronouncement : ___-10-2022 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, JM These eight appeals preferred by the assessee emanates from separate orders of the National Faceless Appeal Centre (NFAC), Delhi, all dated 21-12- 2021 for assessment years as mentioned

NEW ENGLISH SCHOOL & JR COLLEGE, ,NASHIK vs. DEPUTY DIRECTOR OF INCOME-TAX, CPC, TDS, GHAZIABAD

In the result, ground of appeal of the assessee are allowed

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhurysr.No. Ita No. Asstt. Year Quarter/Form 1. 122/Pun/2022 2013-14 Q3/24Q 2. 123/Pun /2022 2014-15 Q4/24Q 3. 124/Pun/2022 2014-15 Q2/24Q 4. 125/Pun/2022 2014-15 Q3/24Q 5. 126/Pun/2022 2015-16 Q4/24Q 6. 127/Pun/2022 2015-16 Q/1/24Q 7. 128/Pun/2022 2015-16 Q3/24Q 8. 129/Pun/2022` 2015-16 Q4/24Q

TDS Ghaziabad :Respondent Appellant by : None Respondent by : Shri Piyush Kumar Singh Yadav Date of Hearing : 10-10-2022 Date of Pronouncement : ___-10-2022 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, JM These eight appeals preferred by the assessee emanates from separate orders of the National Faceless Appeal Centre (NFAC), Delhi, all dated 21-12- 2021 for assessment years as mentioned