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Section 234E56 Section 200A46 Section 200A(1)(c)12 TDS11 Charitable Trust10 Section 407 Section 54F5 Section 40A(2)4 Disallowance3 Addition to Income

THE ASSISTANT DIRECTOR(AH) VETERINARY HOSPITAL,,JAGGAMPETA vs. THE INCOME TAX OFFICER, TDS, WARD-1,, RAJAHMUNDRY

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

ITA 519/VIZ/2018[2015-18]Status: DisposedITAT Visakhapatnam01 Feb 2018AY 2015-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blethe Asst. Director (Ah) Vs. Ito (Tds), Ward-1, Veterinary Hospital, D.No. 7-63, Rajahmundry. Gokavaram Road, Jaggampeta, East Godavari District. Pan No. Vpnao 1812 G (Appellant) (Respondent)

For Appellant: Shri C. Subrahmanyam– FCAFor Respondent: Shri D.V. Subba Rao – Sr.DR

Section 200ASection 200A(1)(c)Section 234E

301 CTR 150 (Kar.)] by considering the judgment of the same High Court in the case of Fatheraj Singhvi & Ors. (supra) and held that “when the amendment made under section 200A of the Act, which has come into effect on 01/06/2015 is held to be having prospective effect, no computation of fee for the demand or the intimation

THE ASSISTANT DIRECTOR(AH) VETERINARY HOSPITAL,,JAGGAMPETA vs. THE INCOME TAX OFFICER, TDS, WARD-1,, RAJAHMUNDRY

THE ASSISTANT DIRECTOR(AH) VETERINARY HOSPITAL,,JAGGAMPETA vs. THE INCOME TAX OFFICER, TDS, WARD-1,, RAJAHMUNDRY

PAVANI DEVI,,GUNTUR vs. THE CIT(A)-2,, GUNTUR

AVNC HIGH SCHOOL, ,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CELL, TDS,, GHAZIABAD

AVNC HIGH SCHOOL,,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CELL, TDS,, GHAZIABAD

VIKAS EDUCATRIONAL SOCIETY,,VISAKHAPATNAM vs. THE ITO, WARD - 3(2),, VISAKHAPATNAM

VIKAS EDUCATRIONAL SOCIETY,,VISAKHAPATNAM vs. THE ITO, WARD - 3(2),, VISAKHAPATNAM

MANORAMA ENTERPRISES,,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS, WARD-1, , VISAKHAPATNAM

G M CONSTRUCTIONS,,VISAKHAPATNAM vs. CIT, VISAKHAPATNAM

COMMANDANT ,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (A)-2, GUNTUR

COMMANDANT,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (A)-2, GUNTUR

COMMANDANT,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-2, GUNTUR

COMMANDANT ,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-2, GUNTUR

COMMANDANT,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-2, GUNTUR

ARABOLU VENKATA NAGA DEEPATHI REPRESENTED BY POWER OF ATTORNEY HOLDER, N. SATYARAMANUJAMM ,VISAKHAPATNAM vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), VISAKHAPATNAM