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]

TDS on such persons were duly deducted at the time of making such payment in the subsequent years and they have filed complete evidence in this regard to prove the fact. The ld. AR, reliance on the decision of co-ordinate Ranchi bench in ITA No. 195/Ran/2016 in the case of Sri Binay Kumar Singh vs ACIT, Circle-3, Ranchi

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]

TDS on such persons were duly deducted at the time of making such payment in the subsequent years and they have filed complete evidence in this regard to prove the fact. The ld. AR, reliance on the decision of co-ordinate Ranchi bench in ITA No. 195/Ran/2016 in the case of Sri Binay Kumar Singh vs ACIT, Circle-3, Ranchi

ITO WARD-1(40, JSR vs. M/S ANAND VIHAR CONSTRUCTION PVT LTD, JSR

In the result, appeal of the Revenue is dismissed and the cross

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadaleassessment Year : 2014-2015 Ito, Ward-1(4), Jamshedpur Vs M/S Anand Vihar Construction Pvt. Ltd., 12A, Rajendra Nagar, Near Durga Puja Maidan, Sakchi, Jamshedpur- 831001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. & Co No.02/Ran/2018 Assessment Year : 2014-2015 M/S Anand Vihar Construction Vs Ito, Ward-1(4), Pvt. Ltd., Jamshedpur 12A, Rajendra Nagar, Near Durga Puja Maidan, Sakchi, Jamshedpur-831001 Pan No. : Aaacc 7476 R Respondent (Appellant) .. Revenue By Shri A.K.Mohanty,Jcit(Jr. Dr) Assessee By Shri Devesh Poddar, Adv. Date Of Hearing : 27.11.2018 Date Of Pronouncement : 28.11.2018

section 40(a)(ia) of the IT Act is hereby deleted.” The CIT(A) in respect of second ground of addition of Rs.2,15,01,768/- made on account of payment made to labour without deducting TDS

ACIT, EXEMPTION CIRCLE, RANCHI vs. M/S. R.V.S. EDUCATIONAL TRUST, JAMSHEDPUR

In the result, appeal of the revenue is dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am (Through : Hybrid Mode) आयकरअपीलसं./Ita No.24/Ran/2020 (Ǔ""ȡ[""""[/ A.Y. :2016-2017) Acit, Exemption Circle, Ranchi Vs. M/S Rvs Educational Trust, C/O Binda Apartments (India) Private Limited, Siroman Nagar, Dimna Road, Mango, Jamshedpur-831012 ̾Ĉĭēıĕĸù Ĭĝń/Pan No. : Aaatr4456M (\ "Ȣ"ȡ"ȸ/Appellant) (Ĥ×""ȸ/ Respondent) ..

section 2(15) of the LT. Act. Assesse Trust has been granted registered u/s 12AA of the income tax Act as per order of CIT (Jamshedpur) by verifying its objects and activities of educational institutions. The trust runs school and college purely on educational purpose. The Ld. A.O. was not justified in holding that the assesse trust is a business

SANJAY CHAWLA,CHAIBASA vs. PR. CIT, RANCHI

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaysanjay Chawla, Pr.C.I.T., Sentola, Chaibasa-833201 (Jharkhand) Ranchi. Vs. Pan No. Acmpc 6808 J Appellant/ Assessee Respondent/ Revenue

section 263 has been invoked for the following reasons:- "Perusal of records reveals that no analysis of quantitative details has been done by the Assessing Officer during the course of assessment proceedings. Sanjay Chawla Vs PCIT Even no inquiry was conducted by the Assessing Officer as to why there was a loss at the Gross Profit Level.” 3. That

SHRI VINSHNU KUMAR JALAN,RANCHI vs. ACIT CIR-3, RANCHI

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

Bench: Shri N.S Saini & Pavan Kumar Gadaleassessment Year: 2013-2014

15. Freight to North Bihar 19.3.13 34,240/- Roadways Total: 4,84,980/- 4. The Assessing Officer observed that said amount could be allowed as deduction in absence of TDS only if the assessee had furnished Form 15J to the department within time. Section

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

TDS u/s.194C of the Act by invoking the provisions of section 40(a)(ia) of the Act, which was confirmed in appeal by the CIT(A). 15

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

15% as the same were self used. 3. That with respect to the issue that is Hire Charges was paid to 7 persons on whom TDS was not deducted, PCIT observed that the Ld AO has conducted enquiry in case of 5 entities and overlooked to conduct any enquiry in case of Ws Dev Multicom Pvt. Ltd and Smt. Jaya

C.N.AUTOMOBILES,,RANCHI vs. ACIT,CENTRALISED PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

M/S COMPREHENSIVE NEOMARKETING SYSTEM PVT.,LTD.,,RANCHI vs. ए. सी. आई. टी. सेंट्रलाइज्ड प्रोसेसिंग सेल-टी. डी. एस. , गाजिआबाद

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

M/S COMPREHENSIVE NEOMARKETING SYSTEM PVT. LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

C.N.AUTOMOBILES,,RANCHI vs. ACIT,CENTRALISED PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

15-02-2019 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R These set of fourteen appeal(s) filed by the various assessees against the Commissioner of Income-tax (Appeals)-Jamshedpur & CIT(A)-Ranchi’s separate order(s), challenges correctness of the lower authorities’ action levying late fee involving proceedings u/s 243E of the Income