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

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

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

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

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

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

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

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

B. C. BIYANI PROJECTS PRIVATE LIMITED,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

B.C. BIYANI PROJECTS PRIVATE LIMITED,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX,CPC- (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

B. C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC- (TDS), , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

B. C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS), , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-(TDS),- , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

B.C. BIYANI PROJECTS PRIVATE LIMITED,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC- (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC- (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC- (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS), , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

B.C. BIYANI PROJECTS PRIVATE LIMITED,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS), , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS

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 is a part of enhanced compensation which is taxable u/s. 45(5) of the Act and in case

CLARION ENTERPRISES,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC - TDS, GHAZIABAD

In the result, the assessee‟s appeal is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita No.399/Pun/2021 निर्धारणवषा / Assessment Year : 2013-14 Clarion Enterprises Acit, Cpc-Tds, 201, Pratham Residency, Plot Vs Ghaziabad No.10, S No.87/A, Susgaon, Mauje Sus, Pune – 411021 Pan: Aahfc8168N Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 14/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals), Nfac, Dated 22.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For The Assessment Year 2013-14. The Assessee Has Raised The Following Grounds Of Appeal: 1 The Learned Cit(A)-Nfac Erred In Dismissing Appeal Of The Appellant. 2 The Learned Cit (A)-Nfac Erred In Dismissing Appeal Of The Appellant In Limine By Rejecting Appellant'S Request For Condonation Of Delay In Filing Appeal Before Cit (A).

section 200A of the Act. The Tribunal vide order dated 21.09.2016 with lead order in ITA Nos.560/PN/2016 & 561/PN/2016, 1018/PN/2016 to 1023/PN/2016 in Maharashtra Cricket Association Vs. DCIT (CPC)-TDS, Ghaziabad, relating to assessment years 2013-14 and 2014-15 for the respective quarters deliberated upon the issue and held as under:- “34

MEDICAL SUPERINTENDENT RURAL HOSPITAL,,SINNAR vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC (TDS),, GHAZIABAD

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

section 234E of the Act was levied at ₹ 3,000/-, ₹ 8,400/-, ₹ 6,000/- and ₹ 1,99,016/-. In assessment year 2015-16, for quarter No.1, ₹ 1,19,000/-, for quarter No.2, ₹ 34,350/-, for quarter No.3, ₹ 34,500/- and for quarter No.4, ₹ 1,60,970/- was levied. The assessee was held to have defaulted in filing TDS