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

3) of section 206C. [Para 7.2] In the light of the above discussion, the Hon’ble Madras High Court rejected the challenge to the order imposing the levy of late fee prior to 1-6-2015. 2.9 Also, let us look at the issue from the angle of the workability of the statute and thereby fulfilling the legislative intention behind

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

3) of section 206C. [Para 7.2] In the light of the above discussion, the Hon’ble Madras High Court rejected the challenge to the order imposing the levy of late fee prior to 1-6-2015. 2.9 Also, let us look at the issue from the angle of the workability of the statute and thereby fulfilling the legislative intention behind

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

3) of section 206C. [Para 7.2] In the light of the above discussion, the Hon’ble Madras High Court rejected the challenge to the order imposing the levy of late fee prior to 1-6-2015. 2.9 Also, let us look at the issue from the angle of the workability of the statute and thereby fulfilling the legislative intention behind

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

3) of section 206C. [Para 7.2] In the light of the above discussion, the Hon’ble Madras High Court rejected the challenge to the order imposing the levy of late fee prior to 1-6-2015. 2.9 Also, let us look at the issue from the angle of the workability of the statute and thereby fulfilling the legislative intention behind

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

3) of section 206C. [Para 7.2] In the light of the above discussion, the Hon’ble Madras High Court rejected the challenge to the order imposing the levy of late fee prior to 1-6-2015. 2.9 Also, let us look at the issue from the angle of the workability of the statute and thereby fulfilling the legislative intention behind

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

3) of section 206C. [Para 7.2] In the light of the above discussion, the Hon’ble Madras High Court rejected the challenge to the order imposing the levy of late fee prior to 1-6-2015. 2.9 Also, let us look at the issue from the angle of the workability of the statute and thereby fulfilling the legislative intention behind

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

3) of section 206C. [Para 7.2]\nIn the light of the above discussion, the Hon'ble Madras High Court\nrejected the challenge to the order imposing the levy of late fee prior to\n1-6-2015.\n2.9 Also, let us look at the issue from the angle of the workability of\nthe statute and thereby fulfilling the legislative intention behind

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

3) of section 206C. [Para 7.2]\nIn the light of the above discussion, the Hon'ble Madras High Court\nrejected the challenge to the order imposing the levy of late fee prior to\n1-6-2015.\n2.9 Also, let us look at the issue from the angle of the workability of\nthe statute and thereby fulfilling the legislative intention behind

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

3) of section 206C. [Para 7.2]\nIn the light of the above discussion, the Hon'ble Madras High Court\nrejected the challenge to the order imposing the levy of late fee prior to\n1-6-2015.\n2.9 Also, let us look at the issue from the angle of the workability of\nthe statute and thereby fulfilling the legislative intention behind

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

3) of section 206C. [Para 7.2]\nIn the light of the above discussion, the Hon'ble Madras High Court\nrejected the challenge to the order imposing the levy of late fee prior to\n1-6-2015.\n2.9 Also, let us look at the issue from the angle of the workability of\nthe statute and thereby fulfilling the legislative intention behind

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

3) of section 206C. [Para 7.2]\nIn the light of the above discussion, the Hon'ble Madras High Court\nrejected the challenge to the order imposing the levy of late fee prior to\n1-6-2015.\n2.9 Also, let us look at the issue from the angle of the workability of\nthe statute and thereby fulfilling the legislative intention behind

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

3) of section 206C. [Para 7.2]\nIn the light of the above discussion, the Hon'ble Madras High Court\nrejected the challenge to the order imposing the levy of late fee prior to\n1-6-2015.\n2.9 Also, let us look at the issue from the angle of the workability of\nthe statute and thereby fulfilling the legislative intention behind

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

3) of section 206C. [Para 7.2]\nIn the light of the above discussion, the Hon'ble Madras High Court\nrejected the challenge to the order imposing the levy of late fee prior to\n1-6-2015.\n2.9 Also, let us look at the issue from the angle of the workability of\nthe statute and thereby fulfilling the legislative intention behind

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

3) of section 206C. [Para 7.2]\nIn the light of the above discussion, the Hon'ble Madras High Court\nrejected the challenge to the order imposing the levy of late fee prior to\n1-6-2015.\n2.9 Also, let us look at the issue from the angle of the workability of\nthe statute and thereby fulfilling the legislative intention behind

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

3) of section 206C. [Para 7.2]\nIn the light of the above discussion, the Hon'ble Madras High Court\nrejected the challenge to the order imposing the levy of late fee prior to\n1-6-2015.\n2.9 Also, let us look at the issue from the angle of the workability of\nthe statute and thereby fulfilling the legislative intention behind

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

206C of the Act. In order to provide effective deterrence against the delay in furnishing TDS / TCS statements, the Finance Act, 2012 inserted section 234E of the Act to provide for levy of fees on late furnishing of TDS / TCS statements. The Memo further took note of the fact that the Finance (No.2) Act, 2009 inserted section 200A

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

206C of the Act. In order to provide effective deterrence against the delay in furnishing TDS / TCS statements, the Finance Act, 2012 inserted section 234E of the Act to provide for levy of fees on late furnishing of TDS / TCS statements. The Memo further took note of the fact that the Finance (No.2) Act, 2009 inserted section 200A

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

206C of the Act. In order to provide effective deterrence against the delay in furnishing TDS / TCS statements, the Finance Act, 2012 inserted section 234E of the Act to provide for levy of fees on late furnishing of TDS / TCS statements. The Memo further took note of the fact that the Finance (No.2) Act, 2009 inserted section 200A