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

15] Therefore, the fee sought to be levied under section 234E is not in the guise of a tax that is sought to be levied on the deductor. The provisions of section 234E are also not found to be onerous on the ground that the section does not empower the Assessing Officer to condone the delay in late filing

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

15] Therefore, the fee sought to be levied under section 234E is not in the guise of a tax that is sought to be levied on the deductor. The provisions of section 234E are also not found to be onerous on the ground that the section does not empower the Assessing Officer to condone the delay in late filing

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

15] Therefore, the fee sought to be levied under section 234E is not in the guise of a tax that is sought to be levied on the deductor. The provisions of section 234E are also not found to be onerous on the ground that the section does not empower the Assessing Officer to condone the delay in late filing

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

15] Therefore, the fee sought to be levied under section 234E is not in the guise of a tax that is sought to be levied on the deductor. The provisions of section 234E are also not found to be onerous on the ground that the section does not empower the Assessing Officer to condone the delay in late filing

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

15] Therefore, the fee sought to be levied under section 234E is not in the guise of a tax that is sought to be levied on the deductor. The provisions of section 234E are also not found to be onerous on the ground that the section does not empower the Assessing Officer to condone the delay in late filing

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

15] Therefore, the fee sought to be levied under section 234E is not in the guise of a tax that is sought to be levied on the deductor. The provisions of section 234E are also not found to be onerous on the ground that the section does not empower the Assessing Officer to condone the delay in late filing

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

15] Therefore, the fee sought to be levied under section 234E is not in the guise of a tax that is sought to be levied on the deductor. The provisions of section 234E are also not found to be onerous on the ground that the section does not empower the Assessing Officer to condone the delay in late filing

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

15,38,004/- was spent on charitable activities, which accounted for 93.05% of the income, and thus, there should be no tax liability in the given year. After examining the submissions, it is observed that the return for the relevant assessment year was filed beyond the due date prescribed under section 139(1) of the Act. Also form

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

15,38,004/- was spent on charitable activities, which accounted for 93.05% of the income, and thus, there should be no tax liability in the given year. After examining the submissions, it is observed that the return for the relevant assessment year was filed beyond the due date prescribed under section 139(1) of the Act. Also form

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

15,38,004/- was spent on charitable activities, which accounted for 93.05% of the income, and thus, there should be no tax liability in the given year. After examining the submissions, it is observed that the return for the relevant assessment year was filed beyond the due date prescribed under section 139(1) of the Act. Also form

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

15,38,004/- was spent on charitable activities, which accounted for 93.05% of the income, and thus, there should be no tax liability in the given year. After examining the submissions, it is observed that the return for the relevant assessment year was filed beyond the due date prescribed under section 139(1) of the Act. Also form

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

15,38,004/- was spent on charitable activities, which accounted for 93.05% of the income, and thus, there should be no tax liability in the given year. After examining the submissions, it is observed that the return for the relevant assessment year was filed beyond the due date prescribed under section 139(1) of the Act. Also form

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

15]\nTherefore, the fee sought to be levied under section 234E is not in the\nguise of a tax that is sought to be levied on the deductor. The provisions\nof section 234E are also not found to be onerous on the ground that the\nsection does not empower the Assessing Officer to condone the delay in\nlate filing

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

15]\nTherefore, the fee sought to be levied under section 234E is not in the\nguise of a tax that is sought to be levied on the deductor. The provisions\nof section 234E are also not found to be onerous on the ground that the\nsection does not empower the Assessing Officer to condone the delay in\nlate filing

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

15]\nTherefore, the fee sought to be levied under section 234E is not in the\nguise of a tax that is sought to be levied on the deductor. The provisions\nof section 234E are also not found to be onerous on the ground that the\nsection does not empower the Assessing Officer to condone the delay in\nlate filing

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

15]\nTherefore, the fee sought to be levied under section 234E is not in the\nguise of a tax that is sought to be levied on the deductor. The provisions\nof section 234E are also not found to be onerous on the ground that the\nsection does not empower the Assessing Officer to condone the delay in\nlate filing

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

15]\nTherefore, the fee sought to be levied under section 234E is not in the\nguise of a tax that is sought to be levied on the deductor. The provisions\nof section 234E are also not found to be onerous on the ground that the\nsection does not empower the Assessing Officer to condone the delay in\nlate filing

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

15]\nTherefore, the fee sought to be levied under section 234E is not in the\nguise of a tax that is sought to be levied on the deductor. The provisions\nof section 234E are also not found to be onerous on the ground that the\nsection does not empower the Assessing Officer to condone the delay in\nlate filing