TaxTMI 
TaxTMI 
2017 (12) TMI 1623
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....come-tax Act, 1961 (in short 'the Act'). 2. The bunch of present appeals relating to two different assessees were heard together and are being disposed of by this consolidated order as the issue raised in all these appeals was similar. 3. We shall take up the appeals pertaining to Swami Vivekanand Vidyalaya first. For the sake of reference to facts and issues, we shall refer to the facts & issue in ITA No.2377/PUN/2017. The assessee has raised the following grounds of appeal : "The following grounds are taken without prejudice to each other- On facts and in law, 1] The learned CIT(A) erred in upholding the order u/s 154 passed by the DCIT, CPC (TDS), Ghaziabad and thereby confirming the levy of late fee u/s 234E of R....
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....hailendra Nathulal Patni in ITA Nos. 2929 to 2934/PUN/2016 relating to assessment year 2013-14, order dated 17-03-2017. 5. Briefly, in the facts of the case, the assessee was required to deduct tax at source out of payments made on account of interest for the respective quarters in the accounting periods 2012-13, 2013-14 and 2014-15. The assessee was required to file quarterly TDS returns intimating the tax deducted at source from various payments made in each of the quarter, as per section 200(3) of the Act. Further, the requirement of the Act was to file the said TDS returns within stipulated period as provided under the section. Admittedly, in the present appeals, the TDS returns were filed belatedly. The Assessing Officer while proce....
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....ction 234E of the Act while issuing intimation under section 200A of the Act arose before the Tribunal in bunch of appeals. The Tribunal vide order dated 21.09.2016 with lead order in ITA Nos.560/PN/2016 & 561/PN/2016, 1018/PN/2016 to 1023/PN/2016 in Maharashtra Cricket Association Vs. DCIT (CPC)-TDS, Ghaziabad, relating to assessment years 2013-14 and 2014-15 for the respective quarters deliberated upon the issue and held as under:- "34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 23....
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....os.2377/PUN/2017 are identical to the facts and issue in ITA Nos.2378 to 2386/PUN/2017 and our decision in ITA No. No. 2377/PUN/2017 shall apply mutatis mutandis to ITA Nos.2378 to 2386/PUN/2017 13. We shall now take up the appeals pertaining to Medical Superintendent Rural Hospital. In these two appeals also, the assessee had raised similar grounds of appeal. Therefore, for the sake of reference to facts and issues, we shall refer to facts and issues in ITA No.2072/PUN/2017. The assessee has raised the following grounds of appeal : "The following grounds are taken without prejudice to each other - On facts and in law, I] The learned CIT(A) erred in upholding the order u/s 154 by the ACIT, CPC (TDS), Ghaziabad and there....
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...., not following the decision of Hon'ble Jurisdictional H.C. was a mistake apparent from record which should have been rectified by way of an order u/s 154 of the Act. 5] The appellant craves leave to add, alter, amend or delete any of the above grounds of appeal." 14. We find the facts and issue in ITA No.2377/PUN/2017 are also identical to the facts and issue in ITA Nos.2072 & 2073/PUN/2017 and our decision in ITA No. 2377/PUN/2017 shall apply mutatis mutandis to ITA Nos.2072 & 2073/PUN/2017. 15. Further, before parting, we may also refer to the order of the CIT(A) in these two appeals. The CIT(A) had dismissed the appeals of the assessee being delayed for a period of two and half years. The CIT(A) had taken the date of ....