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

2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad and rejected the appeal filed by the appellant. 3. The applicants have filed a detailed appeal against the impugned order dated 20.06.2024 passed by the Ld. CIT (A). Accordingly

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

2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad and rejected the appeal filed by the appellant. 3. The applicants have filed a detailed appeal against the impugned order dated 20.06.2024 passed by the Ld. CIT (A). Accordingly

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

2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad and rejected the appeal filed by the appellant. 3. The applicants have filed a detailed appeal against the impugned order dated 20.06.2024 passed by the Ld. CIT (A). Accordingly

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

2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad and rejected the appeal filed by the appellant. 3. The applicants have filed a detailed appeal against the impugned order dated 20.06.2024 passed by the Ld. CIT (A). Accordingly

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

2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad and rejected the appeal filed by the appellant. 3. The applicants have filed a detailed appeal against the impugned order dated 20.06.2024 passed by the Ld. CIT (A). Accordingly

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

2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad and rejected the appeal filed by the appellant. 3. The applicants have filed a detailed appeal against the impugned order dated 20.06.2024 passed by the Ld. CIT (A). Accordingly

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

2. The Ld. Commissioner of Income Tax (Appeals), National Faceless Appeals Center, Delhi ("Ld. CIT (A)") vide impugned Order dated 20.06.2024 upheld the demand by the Ld. DCIT, CPC-TDS, Ghaziabad and rejected the appeal filed by the appellant. 3. The applicants have filed a detailed appeal against the impugned order dated 20.06.2024 passed by the Ld. CIT (A). Accordingly

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

28) ELT\n185 (SC) held that a justifiable liberal approach should be taken in\ncondoning delay as an ordinary litigant does not stand to benefit by\nfiling an appeal late and refusing to condone the delay can result in a\nmeritorious matter being thrown out at the very threshold and cause\njustice being defeated.\n7. Without prejudice, the applicant submits

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

28) ELT\n185 (SC) held that a justifiable liberal approach should be taken in\ncondoning delay as an ordinary litigant does not stand to benefit by\nfiling an appeal late and refusing to condone the delay can result in a\nmeritorious matter being thrown out at the very threshold and cause\njustice being defeated.\n7. Without prejudice, the applicant submits

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

28) ELT\n185 (SC) held that a justifiable liberal approach should be taken in\ncondoning delay as an ordinary litigant does not stand to benefit by\nfiling an appeal late and refusing to condone the delay can result in a\nmeritorious matter being thrown out at the very threshold and cause\njustice being defeated.\n7. Without prejudice, the applicant submits

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

28) ELT\n185 (SC) held that a justifiable liberal approach should be taken in\ncondoning delay as an ordinary litigant does not stand to benefit by\nfiling an appeal late and refusing to condone the delay can result in a\nmeritorious matter being thrown out at the very threshold and cause\njustice being defeated.\n7. Without prejudice, the applicant submits

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

28) ELT\n185 (SC) held that a justifiable liberal approach should be taken in\ncondoning delay as an ordinary litigant does not stand to benefit by\nfiling an appeal late and refusing to condone the delay can result in a\nmeritorious matter being thrown out at the very threshold and cause\njustice being defeated.\n7.\nWithout prejudice, the applicant submits

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

28) ELT\n185 (SC) held that a justifiable liberal approach should be taken in\ncondoning delay as an ordinary litigant does not stand to benefit by\nfiling an appeal late and refusing to condone the delay can result in a\nmeritorious matter being thrown out at the very threshold and cause\njustice being defeated.\n7. Without prejudice, the applicant submits

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

28) ELT\n185 (SC) held that a justifiable liberal approach should be taken in\ncondoning delay as an ordinary litigant does not stand to benefit by\nfiling an appeal late and refusing to condone the delay can result in a\nmeritorious matter being thrown out at the very threshold and cause\njustice being defeated.\n7. Without prejudice, the applicant submits

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

28) ELT\n185 (SC) held that a justifiable liberal approach should be taken in\ncondoning delay as an ordinary litigant does not stand to benefit by\nfiling an appeal late and refusing to condone the delay can result in a\nmeritorious matter being thrown out at the very threshold and cause\njustice being defeated.\n7. Without prejudice, the applicant submits

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

28) ELT\n185 (SC) held that a justifiable liberal approach should be taken in\ncondoning delay as an ordinary litigant does not stand to benefit by\nfiling an appeal late and refusing to condone the delay can result in a\nmeritorious matter being thrown out at the very threshold and cause\njustice being defeated.\n7. Without prejudice, the applicant submits

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

28 of Land Acquisition Act, 1984 as taxable under Section 56(2)(viii) r.w.s. 145A(b) of the Act. The CIT(A)’s detailed discussion affirming the Assessing Officer’s action to this effect reads us under: 2 ITA No. 1806/PUN/2017, A.Y. 2010-11 “5. In the instant case, the assessing officer had noted that the assessee had received

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

In the result, appeal of the assessee is allowed

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.

28. On the other hand, various Benches of Tribunal have time and again held that where there was case of reasonableness, there was no merit in levying the penalty under section 272A(2)(k) of the Act. Thus, in order to adjudicate the issue before us, we accept the case of reasonable cause as relevant to section 273B