PADMA PARAKH, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, TDS, BHILAI, BHILAI

In the result, all the appeals of the assessee are allowed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.560, 561 & 562/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) Pan: Ajqpp8601H

3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing for penal provision for such failure to submit return. When the Parliament has simultaneously brought about Section 5 Padma Parakh Vs. ITO (TDS) ITA Nos. 560, 561 & 562/RPR/2025 234E

PADMA PARAKH, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, TDS, BHILAI, BHILAI

In the result, all the appeals of the assessee are allowed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.560, 561 & 562/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) Pan: Ajqpp8601H

3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing for penal provision for such failure to submit return. When the Parliament has simultaneously brought about Section 5 Padma Parakh Vs. ITO (TDS) ITA Nos. 560, 561 & 562/RPR/2025 234E

JANTA INDUSTRIES,BASPAIPARA vs. MS.RANJINI SRIKUMAR, INCOME TAX OFFICER(TDS), INCOME TAX OFFICE

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.46 & 47/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 Janta Industries Durga Talkies Road, Rajnandgaon (C.G.)-491 441 Pan: Aaffj9101J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds) Centralized Processing Centre (Cpc) Bengaluru ……""यथ" / Respondent

234E. Fee for defaults in furnishing statements (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to subsection (3) of section 206C, he shall be liable

JANTA INDUSTRIES,BASPAIPARA vs. MS.RANJINI SRIKUMAR, INCOMETAX OFFICER(TDS), INCOME TAX OFFICE

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.46 & 47/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 Janta Industries Durga Talkies Road, Rajnandgaon (C.G.)-491 441 Pan: Aaffj9101J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds) Centralized Processing Centre (Cpc) Bengaluru ……""यथ" / Respondent

234E. Fee for defaults in furnishing statements (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to subsection (3) of section 206C, he shall be liable

TOUCHSTONE SERVICES P. LTD.,RAJNANDGAON vs. INCOME TAX OFFICER (TDS), BHILAI

The appeal of the assessee is allowed

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.68 & 69/Rpr/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Touchstone Services P. Ltd., V The Income Tax C/O.Uday Raj Parakh, S Officer(Tds), Bhilai, “Mangaldeep”, G.E.Road, Ground Floor, Aayakar Rajnandgaon (C.G.) – 491441 Bhawan, New Civic Centre, Pan: Aacct 6932 F Bhilai, Dist. Durg(C.G) – 490006. Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri G.N.Singh – Sr.Dr Date Of Hearing 22/11/2022 Date Of Pronouncement 12/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Are Two Appeals Filed By The Assessee I.E. Touchstone Services Pvt. Ltd., For The A.Y.2013-14 & 2014-15 Against The Two Separate Orders Of Ld.Cit(A)[Nfac] Dated 05.08.2021. Both These Appeals Were Clubbed, Heard Together & Disposed Of By A Common Order. For The Sake Of Convenience We Take The Appeal No.68/Rpr/2021 For A.Y.2013-14 Treated As Lead Case. The Assessee For A.Y.2013-14 Has Raised Following Grounds Of Appeal: “1) On The Facts & In The Circumstances Of The Case, Cit(A) Erred In Upholding Demand Raised In Respect Of Levying Fee U/S 234E In Intimation U/S 200A For Default In Furnishing Tds Statements So Far As Period Prior To 01.06.2015 By Ignoring Binding Decisions Of Hon’Ble Jurisdictional It At, Raipur Bench In Cases Of "Chhattisgarh Gramin Bank & Others Vs. Ito (Tds) Dt. 23.06.2016 Reported In (2016) 29 Itj 310" And

3. The ld.DR for the Revenue relied on the order of ld.CIT(A). 4. We heard ld.DR for the Revenue and perused the records. The Assessing Officer (AO) had levied late fee of Rs.54,400/- for A.Y.2013-14 under section 234E of the Act for delay in filing TDS

TOUCHSTONE SERVICES P. LTD.,RAJNANDGAON vs. INCOME TAX OFFICER (TDS), DURG

The appeal of the assessee is allowed

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.68 & 69/Rpr/2021 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 Touchstone Services P. Ltd., V The Income Tax C/O.Uday Raj Parakh, S Officer(Tds), Bhilai, “Mangaldeep”, G.E.Road, Ground Floor, Aayakar Rajnandgaon (C.G.) – 491441 Bhawan, New Civic Centre, Pan: Aacct 6932 F Bhilai, Dist. Durg(C.G) – 490006. Appellant/ Assessee Respondent /Revenue Assessee By None Revenue By Shri G.N.Singh – Sr.Dr Date Of Hearing 22/11/2022 Date Of Pronouncement 12/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Are Two Appeals Filed By The Assessee I.E. Touchstone Services Pvt. Ltd., For The A.Y.2013-14 & 2014-15 Against The Two Separate Orders Of Ld.Cit(A)[Nfac] Dated 05.08.2021. Both These Appeals Were Clubbed, Heard Together & Disposed Of By A Common Order. For The Sake Of Convenience We Take The Appeal No.68/Rpr/2021 For A.Y.2013-14 Treated As Lead Case. The Assessee For A.Y.2013-14 Has Raised Following Grounds Of Appeal: “1) On The Facts & In The Circumstances Of The Case, Cit(A) Erred In Upholding Demand Raised In Respect Of Levying Fee U/S 234E In Intimation U/S 200A For Default In Furnishing Tds Statements So Far As Period Prior To 01.06.2015 By Ignoring Binding Decisions Of Hon’Ble Jurisdictional It At, Raipur Bench In Cases Of "Chhattisgarh Gramin Bank & Others Vs. Ito (Tds) Dt. 23.06.2016 Reported In (2016) 29 Itj 310" And

3. The ld.DR for the Revenue relied on the order of ld.CIT(A). 4. We heard ld.DR for the Revenue and perused the records. The Assessing Officer (AO) had levied late fee of Rs.54,400/- for A.Y.2013-14 under section 234E of the Act for delay in filing TDS

HE DISTRICT MARKETING OFFICER, CHHATTISGARH,RAIPUR vs. THE INCOME TAX OFFICER, TDS, RAIPUR (CG)

In the result, the appeal of assessee is partly allowed

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.291/Rpr/2016 िनधा"रणवष" / Assessment Year : 2013-14 District Marketing Officer, The Ito (Tds), Chhattisgarh State Co-Operative Vs Raipur (Cg). Marketing Federation Limited, Near Hotel Atithi, Near Railway Station, Jagdalpur (Cg). Tan: Jbpc0191B Appellant/Assessee Respondent / Revenue Applicant By Shri Nikhilesh Beghani Respondent By Shri G.N. Singh Date Of Hearing 03/11/2022 Date Of Pronouncement 19/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-I, Raipur, Dated 01.03.2016For Assessment Year 2013-14Emanating From The Order Of Ito (Tds) U/S 201(1) & 201(1A) Of The Income-Tax Act, 1961 (Hereinafter Also Called As ‘The Act’)Dated 18.03.2014. The Assessee Has Raised The Following Ground Of Appeal: “Ground No.I That The Ex-Parte Appellate Order Passed By The Learned Commissioner Of Income Tax (Appeals) ("The Ld.Cit(A)") Is Highly Unjustified, Bad In Law, Without Providing Reasonable Opportunity Of Being Heard & Not In Accordance With The Provisions Of Law. It Is

Section 201 of the Act defines the ‘assessee in default’ who has not deducted tax at source. Therefore, in this case since the tax was not deducted at source, we uphold the order of ITO(TDS) passed u/s 201(1) for F.Y. 2012-13. Accordingly, grounds of appeal No.1, 2 and 3 of assessee are dismissed. 7. The ITO (TDS

BLOCK RESOURCES CENTRE RAJIV GSANDHI SIKSHA MISSION,DHAMDHA vs. INCOME TAX OFFICER, TDS, BHILAI

In the result, grounds raised in all these three appeals are partly allowed for statistical purposes

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh

Section 4,191, 202 and 205 of the Income Tax Act, 1961. 10. The Appellant craves leave to add, amend, alter vary and/or withdraw any or all the above grounds of Appeal.” ITA Nos.33, 34 & 35/RPR/2020 :: 7 :: 3. Since, the aforesaid 3 appeals pertains to M/s. Block Resources Coordinator, Rajiv Gandhi Siksha Mission, Patan, the same assessee for 3 different

BLOCK RESOURCES COORDINATOR RAJIV GANDHI SIKSHA MISSION,PATAN vs. INCOME TAX OFFICER, TDS, BHILAI

In the result, grounds raised in all these three appeals are partly allowed for statistical purposes

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh

Section 4,191, 202 and 205 of the Income Tax Act, 1961. 10. The Appellant craves leave to add, amend, alter vary and/or withdraw any or all the above grounds of Appeal.” ITA Nos.33, 34 & 35/RPR/2020 :: 7 :: 3. Since, the aforesaid 3 appeals pertains to M/s. Block Resources Coordinator, Rajiv Gandhi Siksha Mission, Patan, the same assessee for 3 different

BLOCK RESOURCES COORDINATOR RAJIV GANDHI SIKSHA MISSION,PATAN vs. INCOME TAX OFFICER, TDS, BHILAI

In the result, grounds raised in all these three appeals are partly allowed for statistical purposes

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh

Section 4,191, 202 and 205 of the Income Tax Act, 1961. 10. The Appellant craves leave to add, amend, alter vary and/or withdraw any or all the above grounds of Appeal.” ITA Nos.33, 34 & 35/RPR/2020 :: 7 :: 3. Since, the aforesaid 3 appeals pertains to M/s. Block Resources Coordinator, Rajiv Gandhi Siksha Mission, Patan, the same assessee for 3 different

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpia

3 Nikita Kingrani Vs. DCIT, CPC-TDS, Ghaziabad ITA Nos.226 to 231/RPR/2023 issued intimation u/s 200A of the Income Tax Act dated 23/03/2014 by Learned ACIT, CPC-TDS, Ghaziabad (herein referred as LJAO) in respect of Form 26Q for Q4 of F.Y.2011-12 relevant to A.Y.2012-13, wherein late filing fee u/s 234E of Rs.37,609/- and interest late payment payable

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpia

3 Nikita Kingrani Vs. DCIT, CPC-TDS, Ghaziabad ITA Nos.226 to 231/RPR/2023 issued intimation u/s 200A of the Income Tax Act dated 23/03/2014 by Learned ACIT, CPC-TDS, Ghaziabad (herein referred as LJAO) in respect of Form 26Q for Q4 of F.Y.2011-12 relevant to A.Y.2012-13, wherein late filing fee u/s 234E of Rs.37,609/- and interest late payment payable

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpia

3 Nikita Kingrani Vs. DCIT, CPC-TDS, Ghaziabad ITA Nos.226 to 231/RPR/2023 issued intimation u/s 200A of the Income Tax Act dated 23/03/2014 by Learned ACIT, CPC-TDS, Ghaziabad (herein referred as LJAO) in respect of Form 26Q for Q4 of F.Y.2011-12 relevant to A.Y.2012-13, wherein late filing fee u/s 234E of Rs.37,609/- and interest late payment payable

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpia

3 Nikita Kingrani Vs. DCIT, CPC-TDS, Ghaziabad ITA Nos.226 to 231/RPR/2023 issued intimation u/s 200A of the Income Tax Act dated 23/03/2014 by Learned ACIT, CPC-TDS, Ghaziabad (herein referred as LJAO) in respect of Form 26Q for Q4 of F.Y.2011-12 relevant to A.Y.2012-13, wherein late filing fee u/s 234E of Rs.37,609/- and interest late payment payable

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpia

3 Nikita Kingrani Vs. DCIT, CPC-TDS, Ghaziabad ITA Nos.226 to 231/RPR/2023 issued intimation u/s 200A of the Income Tax Act dated 23/03/2014 by Learned ACIT, CPC-TDS, Ghaziabad (herein referred as LJAO) in respect of Form 26Q for Q4 of F.Y.2011-12 relevant to A.Y.2012-13, wherein late filing fee u/s 234E of Rs.37,609/- and interest late payment payable

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpia

3 Nikita Kingrani Vs. DCIT, CPC-TDS, Ghaziabad ITA Nos.226 to 231/RPR/2023 issued intimation u/s 200A of the Income Tax Act dated 23/03/2014 by Learned ACIT, CPC-TDS, Ghaziabad (herein referred as LJAO) in respect of Form 26Q for Q4 of F.Y.2011-12 relevant to A.Y.2012-13, wherein late filing fee u/s 234E of Rs.37,609/- and interest late payment payable

PINKY SACHDEV,RAIPUR vs. INCOME TAX OFFICER (TDS), RAIPUR, RAIPUR

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

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.52/Rpr/2023 िनधा"रण वष" /Assessment Year: 2015-16 V. Pinky Sachdev, Ito (Tds), ‘Nitya’, Plot No.25, Raipur (C.G.)-492 001 Krishna Sakha Society, Rohini Puram, Raipur-492 001 [Pan: Atsps 8079 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant By Shri Nikhilesh Begani, C.A. ""थ" की ओर से /Respondent By : Shri Satya Prakash Sharma, Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing : 07.08.2023 घोषणा क" तार"ख /Date Of Pronouncement : 14.09.2023

3. The brief facts of the case are that the appellant is an individual. During the Financial Year 2014-15, the assessee/appellant Smt. Pinky Sachdev along with Smt. Aruna Tiwari has purchased one immovable property (land) situated at Mauza Gram – Mana, Patwari Halka No.116/56, R.N.M – Raipur for Rs.1,20,77,000/- from Shri Sharda Prasad Bais S/o. Late Shri Jhumuk

BLOCK RESOURCES COORDINATOR, RAJIV GANDHI SIKSHA MISSION, BLOCK KANSABEL,JASHPUR vs. INCOME TAX OFFICER (TDS), BILASPUR, BILAPSUR

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 350/Rpr/2025 (िनधा"रण वष" Assessment Year: 2011-12)

section 250 of the Income Tax Act, 1961 (in short “the Act”), for the Assessment Year 2011-12, which in turn arises from the order of Income Tax Officer (TDS), Bilaspur, (in short “Ld. AR”), u/s 201(1) & 201(1A) of the Act, dated 17.03.2018. 2 ITA 350/RPR/2025 Block Resources Coordinator vs. Income Tax Officer (TDS), Bilaspur 2. The grounds

8TH BATALIAN INDIA RESERVE CAF,RAJNANDGAON vs. ACIT, CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri Arun Khodpia

3. On perusal of the records, it transpires that the assessee instead of filing appeals against the original orders u/s.200A of the Act, filed “correction statements” with the DCIT, CPC-TDS, Ghaziabad on 02.02.2022. The DCIT, CPC-TDS, Ghaziabad not finding any “mistake apparent from record” passed rectification orders u/s.154 of the Act dated 02.02.2022 without carrying out any changes