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

73 taxmann.com 380 (Pune –Trib), the Hon’ble ITAT has held that power to charge/collect fees under section 234E was vested with revenue only on substitution of clause (c) to section 200A vide Finance Act, 2015 with effect from 1-6- 2015, hence prior to 1-6-2015 no fee could have been levied under section 234E while issuing intimation

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

73 taxmann.com 380 (Pune –Trib), the Hon’ble ITAT has held that power to charge/collect fees under section 234E was vested with revenue only on substitution of clause (c) to section 200A vide Finance Act, 2015 with effect from 1-6- 2015, hence prior to 1-6-2015 no fee could have been levied under section 234E while issuing intimation

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

73 taxmann.com 380 (Pune –Trib), the Hon’ble ITAT has held that power to charge/collect fees under section 234E was vested with revenue only on substitution of clause (c) to section 200A vide Finance Act, 2015 with effect from 1-6- 2015, hence prior to 1-6-2015 no fee could have been levied under section 234E while issuing intimation

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

73 taxmann.com 380 (Pune –Trib), the Hon’ble ITAT has held that power to charge/collect fees under section 234E was vested with revenue only on substitution of clause (c) to section 200A vide Finance Act, 2015 with effect from 1-6- 2015, hence prior to 1-6-2015 no fee could have been levied under section 234E while issuing intimation

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

73 taxmann.com 380 (Pune –Trib), the Hon’ble ITAT has held that power to charge/collect fees under section 234E was vested with revenue only on substitution of clause (c) to section 200A vide Finance Act, 2015 with effect from 1-6- 2015, hence prior to 1-6-2015 no fee could have been levied under section 234E while issuing intimation

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

73 taxmann.com 380 (Pune –Trib), the Hon’ble ITAT has held that power to charge/collect fees under section 234E was vested with revenue only on substitution of clause (c) to section 200A vide Finance Act, 2015 with effect from 1-6- 2015, hence prior to 1-6-2015 no fee could have been levied under section 234E while issuing intimation

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

1. Fatehraj Singhvi vs Union of India reported in 73\ntaxmann.com 252\n2. Vivek J Thar Vs ITO (ITAT Mumbai) Appeal Number: ITA No.\n1476/Mum/2022\n3. Sun Dye Chem v. The Assistant Commissioner (ST), Tirupur\n2020-TIOL-1858-HC-MAD\nd. Thus, such late fees, interest and additional interest for TDS\nquarterly statement cannot be determined by 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

1-6-2015, this provision specifically\nprovides for computing fee payable under section 234E - Held, yes\nWhether however, section 234E is a charging provision creating a charge\nfor levying fee for certain defaults in filing statements and fee prescribed\nunder section 234E could be levied even without a regulatory provision\nbeing found in section 200A for computation of fee - Held

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

1-6-2015, this provision specifically\nprovides for computing fee payable under section 234E - Held, yes\nWhether however, section 234E is a charging provision creating a charge\nfor levying fee for certain defaults in filing statements and fee prescribed\nunder section 234E could be levied even without a regulatory provision\nbeing found in section 200A for computation of fee - Held

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

1-6-2015, this provision specifically\nprovides for computing fee payable under section 234E - Held, yes\nWhether however, section 234E is a charging provision creating a charge\nfor levying fee for certain defaults in filing statements and fee prescribed\nunder section 234E could be levied even without a regulatory provision\nbeing found in section 200A for computation of fee - Held

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

1-6-2015, this provision specifically\nprovides for computing fee payable under section 234E - Held, yes\nWhether however, section 234E is a charging provision creating a charge\nfor levying fee for certain defaults in filing statements and fee prescribed\nunder section 234E could be levied even without a regulatory provision\nbeing found in section 200A for computation of fee - Held

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

1-6-2015, this provision specifically\nprovides for computing fee payable under section 234E - Held, yes\nWhether however, section 234E is a charging provision creating a charge\nfor levying fee for certain defaults in filing statements and fee prescribed\nunder section 234E could be levied even without a regulatory provision\nbeing found in section 200A for computation of fee - Held

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

1-6-2015, this provision specifically\nprovides for computing fee payable under section 234E - Held, yes\nWhether however, section 234E is a charging provision creating a charge\nfor levying fee for certain defaults in filing statements and fee prescribed\nunder section 234E could be levied even without a regulatory provision\nbeing found in section 200A for computation of fee - Held

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

1-6-2015, this provision specifically\nprovides for computing fee payable under section 234E - Held, yes\nWhether however, section 234E is a charging provision creating a charge\nfor levying fee for certain defaults in filing statements and fee prescribed\nunder section 234E could be levied even without a regulatory provision\nbeing found in section 200A for computation of fee - Held

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

1-6-2015, this provision specifically\nprovides for computing fee payable under section 234E - Held, yes\nWhether however, section 234E is a charging provision creating a charge\nfor levying fee for certain defaults in filing statements and fee prescribed\nunder section 234E could be levied even without a regulatory provision\nbeing found in section 200A for computation of fee - Held

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

1-6-2015, this provision specifically\nprovides for computing fee payable under section 234E - Held, yes\nWhether however, section 234E is a charging provision creating a charge\nfor levying fee for certain defaults in filing statements and fee prescribed\nunder section 234E could be levied even without a regulatory provision\nbeing found in section 200A for computation of fee - Held

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

section 195(1) of the Act on amounts paid to foreign software supplier. 18. The learned Authorized Representative for the assessee further pointed out that different Benches of Tribunal have also taken a view that right to use software does not amount to ‘royalty’. He then referred to the decision of the Hon’ble High Court of Delhi

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

section 195(1) of the Act on amounts paid to foreign software supplier. 18. The learned Authorized Representative for the assessee further pointed out that different Benches of Tribunal have also taken a view that right to use software does not amount to ‘royalty’. He then referred to the decision of the Hon’ble High Court of Delhi