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
ITA 2360/PUN/2024[2023-2024]Status: DisposedITAT Pune25 Jun 2025AY 2023-2024
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
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E
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(Pune –Trib), the Hon’ble ITAT has held that power to charge/collect fees under section 234E was vested with revenue only on substitution of clause (c) to section 200A vide Finance Act, 2015 with effect from 1-6-
2015, hence prior to 1-6-2015 no fee could have been levied under section 234E while issuing intimation