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

v) Section 200A(2) provides that the Government can make a scheme to centrally process the TDS statements as provided in section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1

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

v) Section 200A(2) provides that the Government can make a scheme to centrally process the TDS statements as provided in section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1

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

v) Section 200A(2) provides that the Government can make a scheme to centrally process the TDS statements as provided in section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1

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

v) Section 200A(2) provides that the Government can make a scheme to centrally process the TDS statements as provided in section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1

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

v) Section 200A(2) provides that the Government can make a scheme to centrally process the TDS statements as provided in section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1

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

v) Section 200A(2) provides that the Government can make a scheme to centrally process the TDS statements as provided in section 200A(1). Thus, the function of CPC is to process the TDS statements as provided u/s 200A(1) of the Act and while doing so, it is authorised to undertake all actions as mentioned in 200A(1

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

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-CPC by way of\nprocessing under section 200A(2). Therefore, demand notice\nbased on such justification report cannot be issued except for\ntax/refund, but if issued, then it is issued without

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

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-CPC by way of\nprocessing under section 200A(2). Therefore, demand notice\nbased on such justification report cannot be issued except for\ntax/refund, but if issued, then it is issued without

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

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-CPC by way of\nprocessing under section 200A(2). Therefore, demand notice\nbased on such justification report cannot be issued except for\ntax/refund, but if issued, then it is issued without

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

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-CPC by way of\nprocessing under section 200A(2). Therefore, demand notice\nbased on such justification report cannot be issued except for\ntax/refund, but if issued, then it is issued without

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

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-CPC by way of\nprocessing under section 200A(2). Therefore, demand notice\nbased on such justification report cannot be issued except for\ntax/refund, but if issued, then it is issued without

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

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-CPC by way of\nprocessing under section 200A(2). Therefore, demand notice\nbased on such justification report cannot be issued except for\ntax/refund, but if issued, then it is issued without

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

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-CPC by way of\nprocessing under section 200A(2). Therefore, demand notice\nbased on such justification report cannot be issued except for\ntax/refund, but if issued, then it is issued without

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

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-CPC by way of\nprocessing under section 200A(2). Therefore, demand notice\nbased on such justification report cannot be issued except for\ntax/refund, but if issued, then it is issued without

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

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-CPC by way of\nprocessing under section 200A(2). Therefore, demand notice\nbased on such justification report cannot be issued except for\ntax/refund, but if issued, then it is issued without

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

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-CPC by way of\nprocessing under section 200A(2). Therefore, demand notice\nbased on such justification report cannot be issued except for\ntax/refund, but if issued, then it is issued without

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

TDS)/tax collected at source (TCS) of Rs.14,59,293/- and\nshort credit of dividend distribution tax (DDT) at Rs.\n50,78,82,579/- respectively. Considering the contention of\nlearned counsel for the assessee and also observing that the\nrectification application filed by the assessee on 13/07/2022\nis not yet disposed of, we remit the issues raised in ground\nNos.3

CUMMINS INDIA LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, appeal of the assessee bearing ITA No

TDS)/tax collected at source (TCS) of Rs.14,59,293/- and\nshort credit of dividend distribution tax (DDT) at Rs.\n50,78,82,579/- respectively. Considering the contention of\nlearned counsel for the assessee and also observing that the\n\nrectification application filed by the assessee on 13/07/2022\nis not yet disposed of, we remit the issues raised in ground