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. In the said amendment there is no corresponding amendment to sub section (2) for the determination of the said late fees/interest by CPC. No Vacuum 5

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. In the said amendment there is no corresponding amendment to sub section (2) for the determination of the said late fees/interest by CPC. No Vacuum 5

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

TDS. In the said amendment there is no corresponding amendment to sub section (2) for the determination of the said late fees/interest by CPC. No Vacuum 5

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. In the said amendment there is no corresponding amendment to sub section (2) for the determination of the said late fees/interest by CPC. No Vacuum 5

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. In the said amendment there is no corresponding amendment to sub section (2) for the determination of the said late fees/interest by CPC. No Vacuum 5

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. In the said amendment there is no corresponding amendment to sub section (2) for the determination of the said late fees/interest by CPC. No Vacuum 5

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. In the said amendment there is no corresponding amendment to sub section (2) for the determination of the said late fees/interest by CPC. No Vacuum 5

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

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 returns\nin the manner as prescribed under sub-section (1) of section 200A vide\nthe Notification No. 3/2013 dated 15.01.2013, the said power can only\nbe utilised for determination of tax payable and not for interest,\nadditional interest, or late fees.\n2.5 In support of these submissions, the legal maxim of “Nemo dat\nquod non habet”also assumes importance

CENTURY RAYON EDUCATION SOCIETY,PUNE vs. CIT (EXEMP), PUNE

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri R.K. Panda & Ms. Astha Chandra

2 3. The brief facts are that on receipt of the assessee’s application filed in Form No. 10AB under clause (iii) of first proviso to section 80G(5) of the Act along with annexures thereto, with a view to verify the genuineness of the activities of the assessee and fulfillment of the conditions laid down in clauses

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

In the result, appeal of assessee is allowed

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

5 Director, VJNT OBC & SBC Welfare 19. Under section 200(1) of the Act, it is provided that any person deducting any sum in accordance with the provisions of the Chapter shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs. Under section 200(2