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 work of the Trust to their demised accountant one Mr. Ashish Upadhyay. He was also had access to the assigned email address 'chatehouse@yahoo.com'. He was the only person who had access to the said email address. However, after his demise, the communication of the rejection of appeal went unnoticed. The Appellant became aware about the rejection of the appeals

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

TDS work of the Trust to their demised accountant one Mr. Ashish Upadhyay. He was also had access to the assigned email address 'chatehouse@yahoo.com'. He was the only person who had access to the said email address. However, after his demise, the communication of the rejection of appeal went unnoticed. The Appellant became aware about the rejection of the appeals

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 work of the Trust to their demised accountant one Mr. Ashish Upadhyay. He was also had access to the assigned email address 'chatehouse@yahoo.com'. He was the only person who had access to the said email address. However, after his demise, the communication of the rejection of appeal went unnoticed. The Appellant became aware about the rejection of the appeals

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 work of the Trust to their demised accountant one Mr. Ashish Upadhyay. He was also had access to the assigned email address 'chatehouse@yahoo.com'. He was the only person who had access to the said email address. However, after his demise, the communication of the rejection of appeal went unnoticed. The Appellant became aware about the rejection of the appeals

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 work of the Trust to their demised accountant one Mr. Ashish Upadhyay. He was also had access to the assigned email address 'chatehouse@yahoo.com'. He was the only person who had access to the said email address. However, after his demise, the communication of the rejection of appeal went unnoticed. The Appellant became aware about the rejection of the appeals

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 work of the Trust to their demised accountant one Mr. Ashish Upadhyay. He was also had access to the assigned email address 'chatehouse@yahoo.com'. He was the only person who had access to the said email address. However, after his demise, the communication of the rejection of appeal went unnoticed. The Appellant became aware about the rejection of the appeals

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 work of the Trust to their demised accountant one Mr. Ashish Upadhyay. He was also had access to the assigned email address 'chatehouse@yahoo.com'. He was the only person who had access to the said email address. However, after his demise, the communication of the rejection of appeal went unnoticed. The Appellant became aware about the rejection of the appeals

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

TDS work\nof the Trust to their demised accountant one Mr. Ashish Upadhyay. He\nwas also had access to the assigned email address\n'chatehouse@yahoo.com'. He was the only person who had access to the\nsaid email address. However, after his demise, the communication of\nthe rejection of appeal went unnoticed. The Appellant became aware\nabout the rejection

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 work\nof the Trust to their demised accountant one Mr. Ashish Upadhyay. He\nwas also had access to the assigned email address\n'chatehouse@yahoo.com'. He was the only person who had access to the\nsaid email address. However, after his demise, the communication\nof the rejection of appeal went unnoticed. The Appellant became aware\nabout the rejection

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

TDS work\nof the Trust to their demised accountant one Mr. Ashish Upadhyay. He\nwas also had access to the assigned email address\n'chatehouse@yahoo.com'. He was the only person who had access to the\nsaid email address. However, after his demise, the communication\nof the rejection of appeal went unnoticed. The Appellant became aware\nabout the rejection

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 work\nof the Trust to their demised accountant one Mr. Ashish Upadhyay. He\nwas also had access to the assigned email address\n'chatehouse@yahoo.com'. He was the only person who had access to the\nsaid email address. However, after his demise, the communication of\nthe rejection of appeal went unnoticed. The Appellant became aware\nabout the rejection

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 work\nof the Trust to their demised accountant one Mr. Ashish Upadhyay. He\nwas also had access to the assigned email address\n'chatehouse@yahoo.com'. He was the only person who had access to the\nsaid email address. However, after his demise, the communication\nof the rejection of appeal went unnoticed. The Appellant became aware\nabout the rejection

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 work\nof the Trust to their demised accountant one Mr. Ashish Upadhyay. He\nwas also had access to the assigned email address\n'chatehouse@yahoo.com'. He was the only person who had access to the\nsaid email address. However, after his demise, the communication\nof the rejection of appeal went unnoticed. The Appellant became aware\nabout the rejection

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 work\nof the Trust to their demised accountant one Mr. Ashish Upadhyay. He\nwas also had access to the assigned email address\n'chatehouse@yahoo.com'. He was the only person who had access to the\nsaid email address. However, after his demise, the communication\nof the rejection of appeal went unnoticed. The Appellant became aware\nabout the rejection

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 work\nof the Trust to their demised accountant one Mr. Ashish Upadhyay. He\nwas also had access to the assigned email address\n'chatehouse@yahoo.com'. He was the only person who had access to the\nsaid email address. However, after his demise, the communication of\nthe rejection of appeal went unnoticed. The Appellant became aware\nabout the rejection

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 work\nof the Trust to their demised accountant one Mr. Ashish Upadhyay. He\nwas also had access to the assigned email address\n'chatehouse@yahoo.com'. He was the only person who had access to the\nsaid email address. However, after his demise, the communication\nof the rejection of appeal went unnoticed. The Appellant became aware\nabout the rejection

BHAGWAN VITHOBA MORE,,LATUR vs. INCOME-TAX OFFICER, WARD - 1,, LATUR

Appeal is dismissed in above terms

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteshri Bhagwan Vithoba More, The Income Tax Officer At Post Kopergaon, Ward -1, Latur Taluka & Dist. Latur Vs. Pan : Azvpm7554P

TDS-1, Surat to state that interest does not fall within the ambit of expression ‘Interest’ as contemplated in section 145A of the Act. It was stated that it is clear from the decisions cited by him that interest received u/s. 28

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

TDS returns / statements was regularized by payment of fees as set out in section 234E of the Act. Therefore, the findings of Hon‟ble High Court were thus, that the fees sought to be levied under section 234E of the Act was not in the guise of tax sought to be levied on the deductor. The provisions of section 234E