PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

In the result, the appeal filed by the assessee is allowed

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

13,68,375/-. (xv).Amount debited of Rs. 6,86,000/- as donation. (xvi).Proof of TDS deducted,fixed assets details, short/long term capital gain. (xvii) Balance sheet, profit and loss account, bank statement etc. The assessee submitted the documents and details, as mentioned above, during the original assessment proceedings u/s 153A/143(3) of the Act in response to notice

M/S BHARAT COOKING COAL LIMITED ,DHANBAD vs. ACIT CIRCLE-1 , DHANBAD

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

section 40(a)(ia). The disallowance made is unjustified and illegal. Ld. CIT(A) was not justified in making the enhancement of the disallowance. 1.1 For that the TDS was duly made from the bills at the time of making the payment, as such, it is not correct to say that no TDS was deducted. Disallowance

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COKING COAL LTD, DHANBAD

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

section 40(a)(ia). The disallowance made is unjustified and illegal. Ld. CIT(A) was not justified in making the enhancement of the disallowance. 1.1 For that the TDS was duly made from the bills at the time of making the payment, as such, it is not correct to say that no TDS was deducted. Disallowance

M/S P.K.UPADHYAY vs. ITO WARD-3(5), PALAMAU

In the result, the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

13,698/- According to the ld. Assessing Officer, the assessee failed to deduct TDS under section 194C of the Income

M/S NEW PUNJAB MOTOR TRANSPORT ,JAMSHEDPUR vs. ITO WARD-1(2), JAMSHEDPUR

In the result, appeal of the assesse is partly allowed for

Bench: Shri N.S Sainiassessment Year : 2012-13

section 40(a)(ia) of the Act. 10. The brief facts of the case are that the Assessing Officer disallowed interest payment of Rs.4,36,006/- to M/s. SREI Equipments Finance Pvt Ltd., and M/s. Tata Capital Ltd., on the ground that the assesse failed to deduct TDS u/s.194C

DEVPRABHA CONSTRUCTION PRIVATE LTD.,,DHANBAD vs. PCIT, DHANBAD

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Devprabha Construction Private Ltd., P.C.I.T., Dev Villa, Behind Radha Swamy Arcade, Dhanbad, Vs. Saraidhela, Dhanbad-828127. Aayakar Bhawan, Luby Pan No. Aaecb 2652 A Circular Road, Dhanbad-826001 (Jharkhand) Appellant/ Assessee Respondent/ Revenue

13,79,36,071/- for the assessment year under consideration. 2 ITA 27/Ran/2024 Devprabha Construction P Ltd. Vs PCIT 3. However, the ld. PCIT, Dhanbad while examining the assessment record of the assessee, found that the Assessing Officer has completed assessment order without making necessary enquiries or verification in apropos of the issue for which the case was selected

ITO, TDS WARD, RANCHI vs. M/S AWADHESH SINGH CONSTRUCTIONS PVT. LTD.,, RANCHI

Appeals are dismissed

Bench: Shri J. Sudhakar Reddy, Am & Shri S.S. Godara, Jm

13,03,657/- treated the appellant as assessee in default and imposed a tax liability under TDS of Rs.66,89,350/-. 4.3.2 On the other hand the appellant submitted that it is engaged in the business of civil construction contract. The construction site is generally situated in remote rural areas and some sites are also situated in urban areas

ITO, TDS WARD, RANCHI vs. M/S AWADHESH SINGH CONSTRUCTIONS PVT. LTD.,, RANCHI

Appeals are dismissed

Bench: Shri J. Sudhakar Reddy, Am & Shri S.S. Godara, Jm

13,03,657/- treated the appellant as assessee in default and imposed a tax liability under TDS of Rs.66,89,350/-. 4.3.2 On the other hand the appellant submitted that it is engaged in the business of civil construction contract. The construction site is generally situated in remote rural areas and some sites are also situated in urban areas

HARDEEP SINGH,JAMSHEDPUR vs. ITO(TDS)J, JAMSHEDPUR

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

Section 200A of the Income Tax Act, 1961 is intimation u/s.234E of the Act could be made for TDS deducted in respective statements prior to 01.06.2015 and processed u/s.200A of the Act. I have also gone through the decision of coordinate bench of the Tribunal placed by the ld. AR of the assessee in the case of State Bank

HARDEEP SINGH,JAMSHEDPUR vs. ITO(TDS)J, JAMSHEDPUR

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

Section 200A of the Income Tax Act, 1961 is intimation u/s.234E of the Act could be made for TDS deducted in respective statements prior to 01.06.2015 and processed u/s.200A of the Act. I have also gone through the decision of coordinate bench of the Tribunal placed by the ld. AR of the assessee in the case of State Bank

M/S VIKAS SAMITIES,JAMSHEDPUR vs. CIT EXEMPTION, RANCHI

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

Section 200A of the Income Tax Act, 1961 is prospective in nature, therefore, no computation of late fee or demand or intimation u/s.234E of the Act could be made for TDS deducted in respective statements prior to 01.06.2015 and processed u/s.200A of the Act. We have also gone through the decision of coordinate bench of the Tribunal placed

M/S VIKAS SAMITIES,JAMSHEDPUR vs. CIT EXEMPTION, RANCHI

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

Section 200A of the Income Tax Act, 1961 is prospective in nature, therefore, no computation of late fee or demand or intimation u/s.234E of the Act could be made for TDS deducted in respective statements prior to 01.06.2015 and processed u/s.200A of the Act. We have also gone through the decision of coordinate bench of the Tribunal placed

RISHIRAJ HOMES PRIVATE LIMITED,JAMSHEDPUR vs. ITO(TDS), JAMSHEDPUR

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

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.104, 206 & 207/Ran/2019 (नििाारण वषा / Assessment Year :2013-14, 2014-15 & 2015-16) Rishiraj Homes Private Limited Vs. Ito(Tds), Jamshedpur Contractors Area, Bistupur, Jamshedpur, C/O: Ca Jagdish Khandelwal, 402&403, A.J.Tower, Q. Road, Bistupur, Jamshedpur-831001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaccr 7328 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Jagdish Khandelwal, Ca(Ar) राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 21/05/2019 घोषणा की तारीख/Date Of Pronouncement 21/05/2019 आदेश / O R D E R These Three Appeals Have Been Filed By The Assessee Against The Separate Order Of Commissioner Of Income Tax (Appeals), Jamshedpur, All Dated 05.11.2018 For The Assessment Years 2013-2014, 2014-2015 & 2015-2016, Respectively. 2. The Sole Issue Involved In All The Thee Appeals Of The Assessee Is That The Cit(A) Erred In Confirming The Order Of Ao Levying Late Fee U/S.234E Of The Act For Delay In Filing Quarterly Statement. 3. Brief Facts Of The Case Are That The Assessee Filed Tds Return In Form No.24Q Financial Year 2012-2013, 2013-2014 & 2014-2015 Relating To Assessment Year 2013-2014, 2014-2015 & 2015-2016, Respectively. Thereafter A Demand Was Raised In All The Three Appeals Under 2

Section 200A of the Income Tax Act, 1961 is prospective in nature, therefore, no computation of late fee or demand or intimation u/s.234E of the Act could be made for TDS deducted in respective statements prior to 01.06.2015 and processed u/s.200A of the Act. I have also gone through the decision of coordinate bench of the Tribunal placed

INDICO MOTORS PRIVATE LIMITED,JAMSHEDPUR vs. ITO(TDS), JAMSHEDPUR

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.324/Ran/2018 (नििाारण वषा / Assessment Year :2013-2014) (Financial Year 2012-2013) Indico Motors Pvt. Ltd. Vs. Ito(Tds), Jamshedpur M-25(P) & 26(P) Ivth Phase, Adityapur Industrial Area, Chamaria, Jamshedpur C/O: Ca Jagdish Khandelwal, 402&403, A.J.Tower, Q. Road, Bistupur, Jamshedpur-831001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aabci 4002 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Jagdish Khandelwal, Ca(Ar) राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 21/05/2019 घोषणा की तारीख/Date Of Pronouncement 21/05/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), Jamshedpur, Dated 30.07.2018 For The Assessment Year 2013-2014. 2. The Sole Issue Involved In This Appeal Of The Assessee Is That The Cit(A) Erred In Confirming The Order Of Ao Levying Late Fee U/S.234E Of The Act For Delay In Filing Quarterly Statement. 3. Brief Facts Of The Case Are That The Assessee Filed Tds Return In Form No.24Q Financial Year 2012-2013 Relating To Assessment Year 2013-2014. Thereafter A Demand Was Raised In The Appeal Under Consideration On Account Of Late Filing Fee U/S.234E Of The Act. Thereafter

Section 200A of the Income Tax Act, 1961 is prospective in nature, therefore, no computation of late fee or demand or intimation u/s.234E of the Act could be made for TDS deducted in respective statements prior to 01.06.2015 and processed u/s.200A of the Act. I have also gone through the decision of coordinate bench of the Tribunal placed

PRAMOD KUMAR MANPURIA ,RANCHI vs. DCIT TDS CPC , GHAZIABAD

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

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.50 To 54/Ran/2018 Assessment Year: 2013-2014(Q-2-26Q) Assessment Year: 2013-2014(Q-3-26Q) Assessment Year: 2013-2014(Q-4-26Q) Assessment Year: 2014-2015(Q-2-26Q) Assessment Year: 2014-2015(Q-1-26Q) M/S Pramod Kumar Manpuria Vs. Dcit, Cpc(Tds), C/O Modern Funishers Ghaziabad, Up Sujata Chow, Main Road, Ranchi-834001 C/O L.K.Saraf & Co. Chartered 2Nd Accountants, Floor, Chauhan Mansion, Lalji Hirji Road, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Acnpm 3796 Q (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee By :Shri Saket Modi, Fca राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 24/05/2019 घोषणा की तारीख/Date Of Pronouncement 24/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Common Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 31.10.2017 For The A.Y. 2013-2014(Q-2-26Q), A.Y. 2013- 2014(Q-3-26Q), A.Y. 2013-2014(Q-4-26Q), A.Y. 2014-2015(Q- 2-26Q) & A.Y. 2014-2015(Q-1-26Q), Respectively. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee'S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act.

Section 200A of the Income Tax Act, 1961 is prospective in nature, therefore, no computation of late fee or demand or intimation u/s.234E of the Act could be made for TDS deducted in respective statements prior to 01.06.2015 and processed u/s.200A of the Act. I have also gone through the decision of coordinate bench of the Tribunal placed

PRAMOD KUMAR MANPURIA,RANCHI vs. DCIT CPC(TDS), GHAZIABAD

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

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.50 To 54/Ran/2018 Assessment Year: 2013-2014(Q-2-26Q) Assessment Year: 2013-2014(Q-3-26Q) Assessment Year: 2013-2014(Q-4-26Q) Assessment Year: 2014-2015(Q-2-26Q) Assessment Year: 2014-2015(Q-1-26Q) M/S Pramod Kumar Manpuria Vs. Dcit, Cpc(Tds), C/O Modern Funishers Ghaziabad, Up Sujata Chow, Main Road, Ranchi-834001 C/O L.K.Saraf & Co. Chartered 2Nd Accountants, Floor, Chauhan Mansion, Lalji Hirji Road, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Acnpm 3796 Q (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee By :Shri Saket Modi, Fca राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 24/05/2019 घोषणा की तारीख/Date Of Pronouncement 24/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Common Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 31.10.2017 For The A.Y. 2013-2014(Q-2-26Q), A.Y. 2013- 2014(Q-3-26Q), A.Y. 2013-2014(Q-4-26Q), A.Y. 2014-2015(Q- 2-26Q) & A.Y. 2014-2015(Q-1-26Q), Respectively. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee'S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act.

Section 200A of the Income Tax Act, 1961 is prospective in nature, therefore, no computation of late fee or demand or intimation u/s.234E of the Act could be made for TDS deducted in respective statements prior to 01.06.2015 and processed u/s.200A of the Act. I have also gone through the decision of coordinate bench of the Tribunal placed

PRAMOD KUMAR MANPURIA,RANCHI vs. DCIT CPC TDS , GHAZIABAD

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

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.50 To 54/Ran/2018 Assessment Year: 2013-2014(Q-2-26Q) Assessment Year: 2013-2014(Q-3-26Q) Assessment Year: 2013-2014(Q-4-26Q) Assessment Year: 2014-2015(Q-2-26Q) Assessment Year: 2014-2015(Q-1-26Q) M/S Pramod Kumar Manpuria Vs. Dcit, Cpc(Tds), C/O Modern Funishers Ghaziabad, Up Sujata Chow, Main Road, Ranchi-834001 C/O L.K.Saraf & Co. Chartered 2Nd Accountants, Floor, Chauhan Mansion, Lalji Hirji Road, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Acnpm 3796 Q (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee By :Shri Saket Modi, Fca राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 24/05/2019 घोषणा की तारीख/Date Of Pronouncement 24/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Common Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 31.10.2017 For The A.Y. 2013-2014(Q-2-26Q), A.Y. 2013- 2014(Q-3-26Q), A.Y. 2013-2014(Q-4-26Q), A.Y. 2014-2015(Q- 2-26Q) & A.Y. 2014-2015(Q-1-26Q), Respectively. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee'S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act.

Section 200A of the Income Tax Act, 1961 is prospective in nature, therefore, no computation of late fee or demand or intimation u/s.234E of the Act could be made for TDS deducted in respective statements prior to 01.06.2015 and processed u/s.200A of the Act. I have also gone through the decision of coordinate bench of the Tribunal placed

PRAMOD KUMAR MANPURIA ,RANCHI vs. DCIT CPC TDS , GHAZIABAD

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

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.50 To 54/Ran/2018 Assessment Year: 2013-2014(Q-2-26Q) Assessment Year: 2013-2014(Q-3-26Q) Assessment Year: 2013-2014(Q-4-26Q) Assessment Year: 2014-2015(Q-2-26Q) Assessment Year: 2014-2015(Q-1-26Q) M/S Pramod Kumar Manpuria Vs. Dcit, Cpc(Tds), C/O Modern Funishers Ghaziabad, Up Sujata Chow, Main Road, Ranchi-834001 C/O L.K.Saraf & Co. Chartered 2Nd Accountants, Floor, Chauhan Mansion, Lalji Hirji Road, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Acnpm 3796 Q (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee By :Shri Saket Modi, Fca राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 24/05/2019 घोषणा की तारीख/Date Of Pronouncement 24/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Common Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 31.10.2017 For The A.Y. 2013-2014(Q-2-26Q), A.Y. 2013- 2014(Q-3-26Q), A.Y. 2013-2014(Q-4-26Q), A.Y. 2014-2015(Q- 2-26Q) & A.Y. 2014-2015(Q-1-26Q), Respectively. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee'S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act.

Section 200A of the Income Tax Act, 1961 is prospective in nature, therefore, no computation of late fee or demand or intimation u/s.234E of the Act could be made for TDS deducted in respective statements prior to 01.06.2015 and processed u/s.200A of the Act. I have also gone through the decision of coordinate bench of the Tribunal placed