MANSI RINKESHKUMAR RATHOD,SURAT vs. ITO, TDS, WARD-1, SURAT
In the result, the appeal of the assessee is dismissed
ITA 699/SRT/2024[2019-20]Status: DisposedITAT Surat02 May 2025AY 2019-20
Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.699/Srt/2024 Assessment Year: (2019-20) (Physical Hearing) Mansi Rinkeshkumar Rathod, Vs. Tds, Cpc, Ayakar Bhawan, 4-A/2, Yogi Krupa Society, New Sector – 3, Up – 201010. Civil Road, Surat - 395007 Jurisdiction: Tds, Ward – 1, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ciapr0584A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 02/05/2025
Section 200Section 200ASection 201Section 234ESection 250
TDS amount to the treasury of Government of India. However, the Form 26Q could not be filed within the time. On the other hand, the CIT(A) has relied on decision in case of GMV
Services (supra), wherein the fees imposed u/s 234E of the Act was upheld by relying on various decisions of Hon’ble High Courts cited supra
