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

220(2), Additional Late Payment Interest and late fees levied u/s 234E are illegal and need to be deleted on the below mentioned grounds, without prejudice to one another: 1) That the instant demand is out of the purview of sec.200A and made without jurisdiction: a. Provisions of section 200A(1) provide for the manner of processing of TDS

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

220(2), Additional Late Payment Interest and late fees levied u/s 234E are illegal and need to be deleted on the below mentioned grounds, without prejudice to one another: 1) That the instant demand is out of the purview of sec.200A and made without jurisdiction: a. Provisions of section 200A(1) provide for the manner of processing of TDS

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

220(2), Additional Late Payment Interest and late fees levied u/s 234E are illegal and need to be deleted on the below mentioned grounds, without prejudice to one another: 1) That the instant demand is out of the purview of sec.200A and made without jurisdiction: a. Provisions of section 200A(1) provide for the manner of processing of TDS

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

220(2), Additional Late Payment Interest and late fees levied u/s 234E are illegal and need to be deleted on the below mentioned grounds, without prejudice to one another: 1) That the instant demand is out of the purview of sec.200A and made without jurisdiction: a. Provisions of section 200A(1) provide for the manner of processing of TDS

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

220(2), Additional Late Payment Interest and late fees levied u/s 234E are illegal and need to be deleted on the below mentioned grounds, without prejudice to one another: 1) That the instant demand is out of the purview of sec.200A and made without jurisdiction: a. Provisions of section 200A(1) provide for the manner of processing of TDS

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

220(2), Additional Late Payment Interest and late fees levied u/s 234E are illegal and need to be deleted on the below mentioned grounds, without prejudice to one another: 1) That the instant demand is out of the purview of sec.200A and made without jurisdiction: a. Provisions of section 200A(1) provide for the manner of processing of TDS

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

220(2), Additional Late Payment Interest and late fees levied u/s 234E are illegal and need to be deleted on the below mentioned grounds, without prejudice to one another: 1) That the instant demand is out of the purview of sec.200A and made without jurisdiction: a. Provisions of section 200A(1) provide for the manner of processing of TDS

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 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

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

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

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

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

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

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

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 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

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220(2

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

TDS statement and also provided that failure to pay tax specified in the intimation shall attract levy of interest as per provisions of section 220(2