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354 results for “TDS”+ Section 272Aclear

Sorted by relevance

Pune354 Delhi221 Mumbai124 Chennai88 Bangalore71 Visakhapatnam58 Ahmedabad28 Karnataka26 Nagpur24 Kolkata23 Allahabad23 Cochin19 Lucknow17 Panaji15 Jaipur14 Indore13 Chandigarh12 Cuttack12 Hyderabad11 Surat11 Raipur10 Agra8 Varanasi6 Rajkot4 Patna3 Jodhpur2 Kerala1 Amritsar1 Jabalpur1 SC1 Guwahati1

Key Topics

Section 234E767 Section 200A382 Section 154120 Section 271H100 TDS99 Rectification u/s 15440 Penalty31 Section 200(3)27 Section 272A25 Section 272A(2)

DIRECTOR, VJNT OBC & SBC WELFARE, MS, PUNE,,PUNE vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

ITA 906/PUN/2016[2010-11]Status: DisposedITAT Pune27 Apr 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.906/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

For Appellant: Shri K. SrinivasanFor Respondent: Shri Mukesh Jha

Section 2(31)Section 272(2)(K)Section 272A(2)(k)Section 273B

section 272A(2) of the Act, since penalty has been levied for default in furnishing e-TDS returns under section

NISAR MEHBOOB ALAM KHAN,,AURANGABAD vs. JOINT COMMISSIONER OF INCOME-TAX,,

Showing 1–20 of 354 · Page 1 of 18

...

25

Section 200A(1)24

Addition to Income23

In the result, the appeal of assessee is allowed

ITA 2026/PUN/2016[2011-12]Status: DisposedITAT Pune16 Oct 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.2026/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Nisar Mehboob Alam Khan N K Construction, Plot No.22, Motiwala Nagar, Opp. Mgm Hospital, अऩीऱाथी/Appellant Aurangabad …. Pan: Akgpk5798P Vs. The Jt. Commissioner Of Income-Tax, …. प्रत्यथी / Respondent Tds Range, Nashik

For Appellant: NoneFor Respondent: Ms Sabana Parveen

Section 200(3)Section 272A(2)(k)Section 273B

section 272A(2)(k) r.w.s. 200(3) of the Income-tax Act, 1961 (in short ‘the Act’). 2 Nisar Mehboob Alam Khan 2. The assessee has raised the following grounds of appeal:- 1. The learned CIT(A) erred in law and on facts in confirming penalty u/s 272A(2)(k) of Rs.52,175/- for late filing of TDS

M/S. L.N. KUNJIR,,PUNE vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

ITA 1050/PUN/2016[2011-12]Status: DisposedITAT Pune05 Jun 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1050/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 M/S. L.B. Kunjir, 52/1, Swanand Building, Shri Ram Hsg. Society, Chandan Nagar, अऩीऱाथी/Appellant Pune – 411014 …. Pan: Aabfl9816E Vs. The Addl. Commissioner Of Income Tax …. प्रत्यथी / Respondent (Tds) Range, Pune

For Appellant: NoneFor Respondent: Shri Ajay Modi

Section 192Section 198Section 199Section 200Section 272A(2)(k)Section 273B

section 272A(2) of the Act, since penalty has been levied for default in furnishing e-TDS returns under section

PRAVIN CHATARBHUJ BAJAJ,,AHMEDNAGAR vs. ADDITIONAL COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed

ITA 933/PUN/2016[2011-12]Status: DisposedITAT Pune09 Feb 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.933/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Pravin Chatarbhuj Bajaj, M/S. Hi-Tech Engineers, Plot No.F-68, Midc Area, अऩीऱाथी/Appellant Ahmednagar …. Pan: Adhpb0700E Vs. The Addl. Commissioner Of Income Tax …. प्रत्यथी / Respondent (Tds) Range, Pune

For Appellant: Shri Pramod ShingteFor Respondent: Shri Hitendra Ninawe

Section 192Section 198Section 199Section 200Section 200(3)Section 272A(2)(k)

section 272A(2) of the Act, since penalty has been levied for default in furnishing e-TDS returns under section

MAHARASHTRA JEEVAN PRADHIKARAN,,PARBHANI vs. JOINT COMMISSIONER OF INCOME-TAX, (TDS) RANGE -NASHIK, NASHIK

In the result, appeal of the assessee is allowed

ITA 2410/PUN/2017[2011-12]Status: DisposedITAT Pune17 May 2021AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 2410/Pun/2017 धनधाारण वषा / Assessment Year : 2011-12 Maharashtra Jeevan Pradhikaran Works Division, Parbhani-431 401 Tan : Nskm04669A .......अपीलाथी / Appellant बनाम / V/S.

For Appellant: Shri Pramod ShingteFor Respondent: Shri S.P Walimbe

Section 200(3)Section 272A(2)(K)Section 272A(2)(k)

TDS)-2, ITA No.1999/Mum/2017 dated 05.10.2018. The provisions of Section 272A(2)(k) are subject to provisions of section 273B

DEPUTY COLLECTOR OFFICE,,UDGIR vs. JOINT COMMISSIONER OF INCOME-TAX, TDS RANGE,, NASHIK

In the result, appeal of the assessee is allowed

ITA 319/PUN/2019[2012-13]Status: DisposedITAT Pune04 Jul 2022AY 2012-13

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.319/Pun/2019 िनधा"रणवष" / Assessment Year : - Deputy Collector Office, The Jcit, Tds, Range, Main Road, Udgir, Tq.Udgir, Vs Nashik. Dist.Latur - 413517. Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri S P Walimbe – Dr Date Of Hearing 29/06/2022 Date Of Pronouncement 04/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Aurangabad Arising Out Of Assessing Officer’S Order Section 272A(2)(K) R.W.S 200(3) Of The Income-Tax Act, 1961 (Hereinafter Also Called As ‘The Act’) Dated 26.11.2018. 2. The Only Issue Involved In This Appeal Is Levy Of Penalty U/S.272A(2)(K) Of The Act. The Assessing Officer Vide Order Dated 05/02/2014 Levied Penalty U/S.272A(2)(K) Of The Act For Delay In Filling Quarterly Statements Of Tax Deducted At Source (Tds) U/S.200(3) Of The Act.

Section 192Section 198Section 199Section 200Section 200(3)Section 272A(2)(k)Section 273B

section 272A(2) of the Act, since penalty has been levied for default in furnishing e-TDS returns under section

INDIASOFT TECHNOLOGIES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 523/PUN/2021[2014-15 (26Q Q-1)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Eleven Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor Respondent: Shri Ramnath P. Murkunde

Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

INDIASOFT TECHNOLOGIES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 530/PUN/2021[2015-16 (26Q Q-3)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Eleven Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor Respondent: Shri Ramnath P. Murkunde

Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

INDIASOFT TECHNOLOGIES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 527/PUN/2021[2015-16 (24Q Q-3)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Eleven Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor Respondent: Shri Ramnath P. Murkunde

Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

INDIASOFT TECHNOLOGIES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 525/PUN/2021[2014-15 (26Q Q-3)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Eleven Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor Respondent: Shri Ramnath P. Murkunde

Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

INDIASOFT TECHNOLOGIES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 526/PUN/2021[2014-15 (26Q Q-4)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Eleven Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor Respondent: Shri Ramnath P. Murkunde

Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

INDIASOFT TECHNOLOGIES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 524/PUN/2021[2014-15 (26Q Q-2)]Status: PendingITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Eleven Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor Respondent: Shri Ramnath P. Murkunde

Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

INDIASOFT TECHNOLOGIES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 529/PUN/2021[2015-16 (26Q Q-2)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Eleven Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor Respondent: Shri Ramnath P. Murkunde

Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

INDIASOFT TECHNOLOGIES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 522/PUN/2021[2013-14 (26Q Q-4)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Eleven Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor Respondent: Shri Ramnath P. Murkunde

Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

INDIASOFT TECHNOLOGIES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 521/PUN/2021[2013-14 (26Q Q-3)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Eleven Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor Respondent: Shri Ramnath P. Murkunde

Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

INDIASOFT TECHNOLOGIES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 528/PUN/2021[2015-16 (26Q Q-1)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Eleven Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor Respondent: Shri Ramnath P. Murkunde

Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

INDIASOFT TECHNOLOGIES PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 520/PUN/2021[2013-14 (26Q Q-2)]Status: HeardITAT Pune26 Sept 2022

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.520 To 530/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Indiasoft Technologies Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. Dua Building, 2Nd Floor, Ghule Patil Road, Ahead Of Raheja Vista Premium, Mohammed Wadi, Pune- 411060. Pan : Aabci0540H Appellant Respondent Assessee By : Shri J. R. Chandekar Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 26.09.2022 : Date Of Pronouncement 26.09.2022 : आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre, Delhi Dated 10.08.2021 For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Eleven Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.520/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri J. R. ChandekarFor Respondent: Shri Ramnath P. Murkunde

Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

GANGAMAI COLLEGE OF ENGINEERING,,DHULE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS),, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 1172/PUN/2018[2016-17 (Q1-24Q)]Status: DisposedITAT Pune30 Jun 2022

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: None

Section 154Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. respondent-Revenue that insertion of clause (c) to (f) under Section 200A(1) should be treated as retroactive

GANGAMAI COLLEGE OF ENGINEERING,,DHULE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS),, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 1175/PUN/2018[2017-18 (Q2/24Q)]Status: DisposedITAT Pune30 Jun 2022

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: None

Section 154Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. respondent-Revenue that insertion of clause (c) to (f) under Section 200A(1) should be treated as retroactive

GANGAMAI COLLEGE OF ENGINEERING,,DHULE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS),, GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 1173/PUN/2018[2016-17 ( Q2/24Q)]Status: DisposedITAT Pune30 Jun 2022

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: None

Section 154Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. respondent-Revenue that insertion of clause (c) to (f) under Section 200A(1) should be treated as retroactive