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

section 234E of the Act in RashmikantKundalia vs UoI[2015] 54 taxmann.com 200 (Bombay)has dealt with the various aspects surrounding the levy of the said fee and Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan the processing of the TDS

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

section 234E of the Act in RashmikantKundalia vs UoI[2015] 54 taxmann.com 200 (Bombay)has dealt with the various aspects surrounding the levy of the said fee and Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan the processing of the TDS

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

section 234E of the Act in RashmikantKundalia vs UoI[2015] 54 taxmann.com 200 (Bombay)has dealt with the various aspects surrounding the levy of the said fee and Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan the processing of the TDS

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

section 234E of the Act in RashmikantKundalia vs UoI[2015] 54 taxmann.com 200 (Bombay)has dealt with the various aspects surrounding the levy of the said fee and Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan the processing of the TDS

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

section 234E of the Act in RashmikantKundalia vs UoI[2015] 54 taxmann.com 200 (Bombay)has dealt with the various aspects surrounding the levy of the said fee and Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan the processing of the TDS

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

section 234E of the Act in RashmikantKundalia vs UoI[2015] 54 taxmann.com 200 (Bombay)has dealt with the various aspects surrounding the levy of the said fee and Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan the processing of the TDS

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

section 234E of the Act\nin RashmikantKundalia vs UoI[2015] 54 taxmann.com 200 (Bombay)has\ndealt with the various aspects surrounding the levy of the said fee and\nthe processing of the TDS

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

section 234E of the Act\nin Rashmikant Kundalia vs UoI[2015] 54 taxmann.com 200 (Bombay)has\ndealt with the various aspects surrounding the levy of the said fee and\nthe processing of the TDS

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

section 234E of the Act\nin Rashmikant Kundalia vs UoI[2015] 54 taxmann.com 200 (Bombay)has\ndealt with the various aspects surrounding the levy of the said fee and\nthe processing of the TDS

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

section 234E of the Act\nin RashmikantKundalia vs UoI[2015] 54 taxmann.com 200 (Bombay)has\ndealt with the various aspects surrounding the levy of the said fee and\nthe processing of the TDS

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

section 234E of the Act\nin RashmikantKundalia vs UoI[2015] 54 taxmann.com 200 (Bombay)has\ndealt with the various aspects surrounding the levy of the said fee and\nthe processing of the TDS

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

section 234E of the Act\nin RashmikantKundalia vs UoI[2015] 54 taxmann.com 200 (Bombay)has\ndealt with the various aspects surrounding the levy of the said fee and\nthe processing of the TDS

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

section 234E of the Act\nin RashmikantKundalia vs UoI[2015] 54 taxmann.com 200 (Bombay)has\ndealt with the various aspects surrounding the levy of the said fee and\nthe processing of the TDS

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

section 234E of the Act\nin RashmikantKundalia vs UoI[2015] 54 taxmann.com 200 (Bombay)has\ndealt with the various aspects surrounding the levy of the said fee and\nthe processing of the TDS

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

section 234E of the Act\nin Rashmikant Kundalia vs UoI[2015] 54 taxmann.com 200 (Bombay)has\ndealt with the various aspects surrounding the levy of the said fee and\nthe processing of the TDS

DHAVALKUMAR DHULAPPA GAT,BANGALORE vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, NEW DELHI

In the result, the appeal of the assessee is allowed for statistical\npurposes

section 54 was not claimed in the return of income.\n4.\nThe appellant had relied upon the legal precedents and CBDT circular\nwherein it was held that the genuine exemption/deduction or credit\nfor TDS

RAJENDRA GANPAT JAGTAP,PUNE vs. ITO WARD(8)(1), PUNE, PUNE

In the result, appeal filed by the assessee is allowed

Bench: Shri Rama Kanta Panda & Shri Vinay Bhamore

Section TDS-194I) 2,97,71,698/- 2.1. The Assessing Officer, therefore, reopened the assessment by recording reasons as per the provisions of sec.147 and notice u/sec.148 was issued to the assessee on 19.04.2022. The assessee, in response to the same, filed return of income on 02.03.2024 declaring total income at Rs.17,54

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).

TDS returns after June, 2015. Accordingly, we hold that intimation issued by Assessing Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. 17. Before parting, we may also refer to the order