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

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

200/- were levied. The assessee was held to have defaulted in filing TDS returns, hence late filing fees were levied under section 234E of the Act while sending intimation under section 200A of the Act. 3. Since there was a delay of 1572 days in filing of the appeal before the Ld. CIT(A) / NFAC, the Ld. CIT(A) / NFAC

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

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

200/- were levied. The assessee was held to have defaulted in filing TDS returns, hence late filing fees were levied under section 234E of the Act while sending intimation under section 200A of the Act. 3. Since there was a delay of 1572 days in filing of the appeal before the Ld. CIT(A) / NFAC, the Ld. CIT(A) / NFAC

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

200. The fee prescribed is Rs.200 for every day during which the failure continues. Sub-section (2) further stipulates that the amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible as the case may be. [Para 12] It is not in dispute that as per the existing provisions, a person

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

200. The fee prescribed is Rs.200 for every day during which the failure continues. Sub-section (2) further stipulates that the amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible as the case may be. [Para 12] It is not in dispute that as per the existing provisions, a person

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

200. The fee prescribed is Rs.200 for every day during which the failure continues. Sub-section (2) further stipulates that the amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible as the case may be. [Para 12] It is not in dispute that as per the existing provisions, a person

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

200. The fee prescribed is Rs.200 for every day during which the failure continues. Sub-section (2) further stipulates that the amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible as the case may be. [Para 12] It is not in dispute that as per the existing provisions, a person

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

200. The fee prescribed is Rs.200 for every day during which the failure continues. Sub-section (2) further stipulates that the amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible as the case may be. [Para 12] It is not in dispute that as per the existing provisions, a person

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

200. The fee prescribed is Rs.200 for every day during which the failure continues. Sub-section (2) further stipulates that the amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible as the case may be. [Para 12] It is not in dispute that as per the existing provisions, a person

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

200. The fee prescribed is Rs.200 for every day during which the failure continues. Sub-section (2) further stipulates that the amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible as the case may be. [Para 12] It is not in dispute that as per the existing provisions, a person

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

200. The fee prescribed is Rs.200 for every day during which the failure continues. Sub-section (2) further stipulates that the amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible as the case may be. [Para 12] It is not in dispute that as per the existing provisions, a person

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

condone the delay. The Court considering an\napplication under section 5 of the Limitation Act may also look\ninto the prima facie merits of an appeal. A liberal approach may\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State of\nMadhya Pradesh judgment dated 21.03.2025 (2025 INSC

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

condone the delay. The Court considering an\napplication under section 5 of the Limitation Act may also look\ninto the prima facie merits of an appeal. A liberal approach may\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State of\nMadhya Pradesh judgment dated 21.03.2025 (2025 INSC

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

condone the delay. The Court considering an\napplication under section 5 of the Limitation Act may also look\ninto the prima facie merits of an appeal. A liberal approach may\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State of\nMadhya Pradesh judgment dated 21.03.2025 (2025 INSC

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

condone the delay. The Court considering an\napplication under section 5 of the Limitation Act may also look\ninto the prima facie merits of an appeal. A liberal approach may\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State of\nMadhya Pradesh judgment dated 21.03.2025 (2025 INSC

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

condone the delay. The Court considering an\napplication under section 5 of the Limitation Act may also look\ninto the prima facie merits of an appeal. A liberal approach may\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State of\nMadhya Pradesh judgment dated 21.03.2025 (2025 INSC

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

condone the delay. The Court considering an\napplication under section 5 of the Limitation Act may also look\ninto the prima facie merits of an appeal. A liberal approach may\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State of\nMadhya Pradesh judgment dated 21.03.2025 (2025 INSC

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

condone the delay. The Court considering an\napplication under section 5 of the Limitation Act may also look\ninto the prima facie merits of an appeal. A liberal approach may\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State of\nMadhya Pradesh judgment dated 21.03.2025 (2025 INSC

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

condone the delay. The Court considering an\napplication under section 5 of the Limitation Act may also look\ninto the prima facie merits of an appeal. A liberal approach may\nbe adopted when some plausible cause for delay is shown.\nHon'ble Supreme Court in the case of Inder Singh Vs. State of\nMadhya Pradesh judgment dated 21.03.2025 (2025 INSC