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

22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS. For interest and late fees, there are separate charging sections namely 201(1A), 220(2) and 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya

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

22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS. For interest and late fees, there are separate charging sections namely 201(1A), 220(2) and 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya

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

22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS. For interest and late fees, there are separate charging sections namely 201(1A), 220(2) and 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya

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

22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS. For interest and late fees, there are separate charging sections namely 201(1A), 220(2) and 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya

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

22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS. For interest and late fees, there are separate charging sections namely 201(1A), 220(2) and 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya

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

22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS. For interest and late fees, there are separate charging sections namely 201(1A), 220(2) and 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya

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

22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS. For interest and late fees, there are separate charging sections namely 201(1A), 220(2) and 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya

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

22). 1.5 The assessee Appellant, additionally submitted that the distinction between tax, interest and fees canalso be made out from the fact that the charging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS. For interest and late fees, there are separate charging sections namely 201(1A), 220(2) and 234E. Chate Tutorials Pvt. Ltd.and Shree Bhaskaracharya

MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE JUNIOR COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

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

E R PER BENCH: ITA Nos.878, 879 & 880/PUN/2025 filed by the assessee are directed against the separate orders dated 06.08.2021 of the Ld. CIT(A) / NFAC, Delhi relating to assessment years 2014-15, 2015-16 and 2016-17 respectively. ITA No.877/PUN/2025 filed by the assessee is directed against the order dated 14.11.2024 of the Ld. CIT(A) / NFAC, Delhi relating

MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

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

E R PER BENCH: ITA Nos.878, 879 & 880/PUN/2025 filed by the assessee are directed against the separate orders dated 06.08.2021 of the Ld. CIT(A) / NFAC, Delhi relating to assessment years 2014-15, 2015-16 and 2016-17 respectively. ITA No.877/PUN/2025 filed by the assessee is directed against the order dated 14.11.2024 of the Ld. CIT(A) / NFAC, Delhi relating

MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE JUNIOR COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

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

E R PER BENCH: ITA Nos.878, 879 & 880/PUN/2025 filed by the assessee are directed against the separate orders dated 06.08.2021 of the Ld. CIT(A) / NFAC, Delhi relating to assessment years 2014-15, 2015-16 and 2016-17 respectively. ITA No.877/PUN/2025 filed by the assessee is directed against the order dated 14.11.2024 of the Ld. CIT(A) / NFAC, Delhi relating

MATSYODARI SHIKSHAN SANSTHAS ANKUSHRAO TOPE COLLEGE, JALNA,JALNA vs. INCOME TAX OFFICER TDS, AURANGABAD

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

E R PER BENCH: ITA Nos.878, 879 & 880/PUN/2025 filed by the assessee are directed against the separate orders dated 06.08.2021 of the Ld. CIT(A) / NFAC, Delhi relating to assessment years 2014-15, 2015-16 and 2016-17 respectively. ITA No.877/PUN/2025 filed by the assessee is directed against the order dated 14.11.2024 of the Ld. CIT(A) / NFAC, Delhi relating

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

22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor interest and late fees, there are separate charging sections namely\n201(1A), 220(2) and 234E.\nIt has been also submitted

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

22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor interest and late fees, there are separate charging sections namely\n201(1A), 220(2) and 234E.\n1.6 It has been also submitted

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

22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor interest and late fees, there are separate charging sections namely\n201(1A), 220(2) and 234E.\nIt has been also submitted

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

22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor interest and late fees, there are separate charging sections namely\n201(1A), 220(2) and 234E.\n1.6 It has been also submitted

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

22).\n1.5\nThe assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor interest and late fees, there are separate charging sections namely\n201(1A), 220(2) and 234E.\nChate Tutorials Pvt. Ltd.and\nShree Bhaskaracharya

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

22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor interest and late fees, there are separate charging sections namely\n201(1A), 220(2) and 234E.\nIt has been also submitted

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

22).\n1.5 The assessee Appellant, additionally submitted that the distinction\nbetween tax, interest and fees canalso be made out from the fact that the\ncharging section for tax, i.e. section 4 also mentions only income tax, TDS/TCS.\nFor interest and late fees, there are separate charging sections namely\n201(1A), 220(2) and 234E.\nIt has been also submitted