INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated 28.02.2025 of the Ld. Addl. / JCIT(A)-5, Delhi relating to different assessment years as mentioned therein. Since common issues are involved in all these appeals, therefore, these were heard together and are being disposed

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated 28.02.2025 of the Ld. Addl. / JCIT(A)-5, Delhi relating to different assessment years as mentioned therein. Since common issues are involved in all these appeals, therefore, these were heard together and are being disposed

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

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

D E R PER R.K. PANDA, V.P: The above batch of 5 appeals filed by the assessee are directed against the separate orders dated 28.02.2025 of the Ld. Addl. / JCIT(A)-5, Delhi relating to different assessment years as mentioned therein. Since common issues are involved in all these appeals, therefore, these were heard together and are being disposed

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

d) of sub section (1) which starts with the term ‘sum payable’. Thus, the conscious use of the words ‘tax payable’ in sub section (2) to section 200A distinguishes and clearly restricts the power given to the CBDT to Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan formulate a scheme only for the determination of tax/refund and not interest/additional interest/late fees

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

d) of sub section (1) which starts with the term ‘sum payable’. Thus, the conscious use of the words ‘tax payable’ in sub section (2) to section 200A distinguishes and clearly restricts the power given to the CBDT to Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan formulate a scheme only for the determination of tax/refund and not interest/additional interest/late fees

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

d) of sub section (1) which starts with the term ‘sum payable’. Thus, the conscious use of the words ‘tax payable’ in sub section (2) to section 200A distinguishes and clearly restricts the power given to the CBDT to Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan formulate a scheme only for the determination of tax/refund and not interest/additional interest/late fees

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

d) of sub section (1) which starts with the term ‘sum payable’. Thus, the conscious use of the words ‘tax payable’ in sub section (2) to section 200A distinguishes and clearly restricts the power given to the CBDT to Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan formulate a scheme only for the determination of tax/refund and not interest/additional interest/late fees

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

d) of sub section (1) which starts with the term ‘sum payable’. Thus, the conscious use of the words ‘tax payable’ in sub section (2) to section 200A distinguishes and clearly restricts the power given to the CBDT to Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan formulate a scheme only for the determination of tax/refund and not interest/additional interest/late fees

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

d) of sub section (1) which starts with the term ‘sum payable’. Thus, the conscious use of the words ‘tax payable’ in sub section (2) to section 200A distinguishes and clearly restricts the power given to the CBDT to Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan formulate a scheme only for the determination of tax/refund and not interest/additional interest/late fees

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

d) of sub section (1) which starts with the term ‘sum payable’. Thus, the conscious use of the words ‘tax payable’ in sub section (2) to section 200A distinguishes and clearly restricts the power given to the CBDT to Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan formulate a scheme only for the determination of tax/refund and not interest/additional interest/late fees

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

d) of sub section (1) which starts with the term ‘sum payable’. Thus, the conscious use of the words ‘tax payable’ in sub section (2) to section 200A distinguishes and clearly restricts the power given to the CBDT to Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya Pratishthan formulate a scheme only for the determination of tax/refund and not interest/additional interest/late fees

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

d) of sub section (1) which starts with the term ‘sum payable'. Thus, the\nconscious use of the words‘tax payable' in sub section (2) to section\n200A distinguishes and clearly restricts the power given to the CBDT to\nformulate a scheme only for the determination of tax/refund and not\ninterest/additional interest/late fees.\n4.4 On this juncture, reliance is also

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

d) of sub section (1) which starts with the term ‘sum payable'. Thus, the\nconscious use of the words‘tax payable' in sub section (2) to section\n200A distinguishes and clearly restricts the power given to the CBDT to\nformulate a scheme only for the determination of tax/refund and not\ninterest/additional interest/late fees.\n4.4 On this juncture, reliance is also

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

d) of sub section (1) which starts with the term ‘sum payable'. Thus, the\nconscious use of the words‘tax payable' in sub section (2) to section\n200A distinguishes and clearly restricts the power given to the CBDT to\nformulate a scheme only for the determination of tax/refund and not\ninterest/additional interest/late fees.\n4.4 On this juncture, reliance is also

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

d) of sub section (1) which starts with the term ‘sum payable'. Thus, the\nconscious use of the words‘tax payable' in sub section (2) to section\n200A distinguishes and clearly restricts the power given to the CBDT to\nformulate a scheme only for the determination of tax/refund and not\ninterest/additional interest/late fees.\n4.4 On this juncture, reliance is also

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

d) of sub section (1) which starts with the term ‘sum payable'. Thus, the\nconscious use of the words‘tax payable' in sub section (2) to section\n200A distinguishes and clearly restricts the power given to the CBDT to\nformulate a scheme only for the determination of tax/refund and not\ninterest/additional interest/late fees.\n4.4 On this juncture, reliance is also

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

d) of sub section (1) which starts with the term ‘sum payable'. Thus, the\nconscious use of the words‘tax payable' in sub section (2) to section\n200A distinguishes and clearly restricts the power given to the CBDT to\nformulate a scheme only for the determination of tax/refund and not\ninterest/additional interest/late fees.\n4.4 On this juncture, reliance is also

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

d) of sub section (1) which starts with the term ‘sum payable'. Thus, the\nconscious use of the words‘tax payable' in sub section (2) to section\n200A distinguishes and clearly restricts the power given to the CBDT to\nformulate a scheme only for the determination of tax/refund and not\ninterest/additional interest/late fees.\n4.4 On this juncture, reliance is also