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 statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

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 statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

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 statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

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 statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

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 statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

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 statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

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

TDS statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

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

TDS statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

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

TDS statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

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

TDS statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

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

TDS statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

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

TDS statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

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

TDS statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

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

TDS statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

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

TDS statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

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

TDS statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

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

TDS statements under section 200A of the Act. In view of the present set of facts, where the Assessing Officer had charged fees under section 234E of the Act while processing the statements under section 200A of the Act before 01.06.2015, there is no merit in the reliance placed upon by the learned CIT-DR on the said proposition laid

SIDHESH MOHAN RAIKAR,NASHIK vs. DEPUTY DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE, BANGLORE

In the result, the appeal filed by the assessee is allowed

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.294/Pun/2025 Assessment Year : 2023-24

Section 5A of the Act. He further states that even assuming for convenience that TDS must be apportioned, the TDS corresponding to the apportioned income should be considered for calculating proportionate credit. Since, the income is to be apportioned equally, therefore, TDS of Rs. 10,36

COL R D NIKAM SAINIK SAHAKARI BANK LTD,,SATARA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, SATARA CIRCLE,, SATARA

The appeal of the Assessee is Partly Allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.794/Pun/2019 िनधा"रणवष" / Assessment Year : 2012-13 Col R D Nikam Sainiksahakari The Asst. Commissioner Of Bank Ltd., Vs Income Tax, Satara Circle, Chh. Shivaji Maharaj Circle, Satara. Powai Naka, Satara – 415001. Pan: Aabas 2355 J Appellant/ Assessee Respondent /Revenue Assessee By Miss Renuka Ghatge – Ca Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 13/09/2022 Date Of Pronouncement 06/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Isdirected Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-4, Pune Dated 28.02.2019 For The A.Y. 2012-13 Under Section 250Of The Income Tax Act, 1961(In Short “The Act”). The Assessee Has Raised The Following Grounds Of Appeal In Form Number 36 Of Appeal Memo: “1. The Learned Assessing Office Is Not Justified In Adding The Liabilities & Capital Receipts Credited To General Reserve Totaling To Rs.6,73,807/- To The Total Income & Addition Should Be Deleted.

Section 36(l)(vii-a), the condition to be satisfied is that provision for bad and doubtful debts should have been made by the bank eligible to claim such deduction. Cooperative banks do not strictly follow the provisions of the Banking Regulation Act for the purpose of maintaining the books of account. The assessee has created provision