B. C. BIYANI PROJECTS PRIVATE LIMITED,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

delay(s) stands condoned therefore. 3. Coming to merits, there is hardly any dispute that the assessee’s identical sole substantive grievance raised herein challenges correctness of section 234E r.w.s. 200A late filing fee; involving varying sums, as not sustainable since the corresponding provision to this effect applies w.e.f. 01.06.2015 only. The Revenue has strongly supported both the lower authorities

B.C. BIYANI PROJECTS PRIVATE LIMITED,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX,CPC- (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

delay(s) stands condoned therefore. 3. Coming to merits, there is hardly any dispute that the assessee’s identical sole substantive grievance raised herein challenges correctness of section 234E r.w.s. 200A late filing fee; involving varying sums, as not sustainable since the corresponding provision to this effect applies w.e.f. 01.06.2015 only. The Revenue has strongly supported both the lower authorities

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-(TDS),- , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

delay(s) stands condoned therefore. 3. Coming to merits, there is hardly any dispute that the assessee’s identical sole substantive grievance raised herein challenges correctness of section 234E r.w.s. 200A late filing fee; involving varying sums, as not sustainable since the corresponding provision to this effect applies w.e.f. 01.06.2015 only. The Revenue has strongly supported both the lower authorities

B.C. BIYANI PROJECTS PRIVATE LIMITED,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC- (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

delay(s) stands condoned therefore. 3. Coming to merits, there is hardly any dispute that the assessee’s identical sole substantive grievance raised herein challenges correctness of section 234E r.w.s. 200A late filing fee; involving varying sums, as not sustainable since the corresponding provision to this effect applies w.e.f. 01.06.2015 only. The Revenue has strongly supported both the lower authorities

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC- (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

delay(s) stands condoned therefore. 3. Coming to merits, there is hardly any dispute that the assessee’s identical sole substantive grievance raised herein challenges correctness of section 234E r.w.s. 200A late filing fee; involving varying sums, as not sustainable since the corresponding provision to this effect applies w.e.f. 01.06.2015 only. The Revenue has strongly supported both the lower authorities

B.C. BIYANI PROJECTS PRIVATE LIMITED,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS), , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

delay(s) stands condoned therefore. 3. Coming to merits, there is hardly any dispute that the assessee’s identical sole substantive grievance raised herein challenges correctness of section 234E r.w.s. 200A late filing fee; involving varying sums, as not sustainable since the corresponding provision to this effect applies w.e.f. 01.06.2015 only. The Revenue has strongly supported both the lower authorities

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC- (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

delay(s) stands condoned therefore. 3. Coming to merits, there is hardly any dispute that the assessee’s identical sole substantive grievance raised herein challenges correctness of section 234E r.w.s. 200A late filing fee; involving varying sums, as not sustainable since the corresponding provision to this effect applies w.e.f. 01.06.2015 only. The Revenue has strongly supported both the lower authorities

B.C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS),, GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

delay(s) stands condoned therefore. 3. Coming to merits, there is hardly any dispute that the assessee’s identical sole substantive grievance raised herein challenges correctness of section 234E r.w.s. 200A late filing fee; involving varying sums, as not sustainable since the corresponding provision to this effect applies w.e.f. 01.06.2015 only. The Revenue has strongly supported both the lower authorities

B. C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC- (TDS), , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

delay(s) stands condoned therefore. 3. Coming to merits, there is hardly any dispute that the assessee’s identical sole substantive grievance raised herein challenges correctness of section 234E r.w.s. 200A late filing fee; involving varying sums, as not sustainable since the corresponding provision to this effect applies w.e.f. 01.06.2015 only. The Revenue has strongly supported both the lower authorities

B. C. BIYANI PROJECTS PVT.LTD,,BHUSAWAL vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC (TDS), , GHAZIABAD

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1655 To 1665/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14 To 2016-17

delay(s) stands condoned therefore. 3. Coming to merits, there is hardly any dispute that the assessee’s identical sole substantive grievance raised herein challenges correctness of section 234E r.w.s. 200A late filing fee; involving varying sums, as not sustainable since the corresponding provision to this effect applies w.e.f. 01.06.2015 only. The Revenue has strongly supported both the lower authorities

LEKHAKOSH KARMACHARI SAHAKARI PATPEDHI SANSTHA MARYADIT,PUNE vs. PR. CIT, PUNE-4, PUNE

In the result, the appeal of the assessee is allowed

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

condone the delay in filing of the appeal and admit the same for adjudication. 3. The assessee has raised the following grounds of appeal : “1. The learned CIT erred in law and on facts in initiating the proceedings u/s 263 of the IT Act, 1961, without appreciating the fact that the assessment order is not erroneous and prejudicial

ANNASAHEB PATIL PRASHALA,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1584 To 1586/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14

199 of the Act, it is further provided that any deduction made in accordance with the provisions of Chapter and paid to the Central Government shall be treated as payment of tax on behalf of the person from whose income the deduction was made. The sum referred to in sub-section (1A) of section 192 of the Act and paid

ANNASAHEB PATIL PRASHALA,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1584 To 1586/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14

199 of the Act, it is further provided that any deduction made in accordance with the provisions of Chapter and paid to the Central Government shall be treated as payment of tax on behalf of the person from whose income the deduction was made. The sum referred to in sub-section (1A) of section 192 of the Act and paid

ANNASAHEB PATIL PRASHALA,,SOLAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC-TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1584 To 1586/Pun/2019 ननधधारण वषा / Assessment Year : 2013-14

199 of the Act, it is further provided that any deduction made in accordance with the provisions of Chapter and paid to the Central Government shall be treated as payment of tax on behalf of the person from whose income the deduction was made. The sum referred to in sub-section (1A) of section 192 of the Act and paid

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

199 of the Act, it is further provided that any deduction made in accordance with the provisions of Chapter and paid to the Central Government shall be treated as payment of tax on behalf of the person from whose income the deduction was made. The sum referred to in sub-section (1A) of section 192 of the Act and paid

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

199 of the Act, it is further provided that any deduction made in accordance with the provisions of Chapter and paid to the Central Government shall be treated as payment of tax on behalf of the person from whose income the deduction was made. The sum referred to in sub-section (1A) of section 192 of the Act and paid

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

199 of the Act, it is further provided that any deduction made in accordance with the provisions of Chapter and paid to the Central Government shall be treated as payment of tax on behalf of the person from whose income the deduction was made. The sum referred to in sub-section (1A) of section 192 of the Act and paid

PRAVIN SAKHARAM GULAMBE,RAIGAD vs. ITO WARD 5 , PANVEL

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2674/Pun/2024 धििाारण वषा / Assessment Year: 2014-2015 Shri Pravin Sakharam Vs Ito, Ward-5, Gulambe, Panvel Shubham Raje Enterprises House No. 70 A, At Bhagad, Post Vile Tal Mangaon, Dist Raigad 402308, Maharashtra Pan-Aslpg2336A Appellant Respondent

condone the delay of 306 days and admit the appeal for adjudication. 2. The Assessee has raised following grounds of appeal:- 1. The Learned Commissioner of Income Tax Appeals erred in dismissing the appeal on the ground under Section 249(4)(b) and ignored on law and facts as the tax Is deducted at source and deposited to the credit