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INCOME TAX APPELLATE TRIBUNAL (PUNE BENCH)
R. K. Panda, Vice-President, Vinay Bhamore, Judicial Member
Hutatma Jaiwantrao Patil Girls High School & Junior College – Appellant
Versus
ACIT, CPC, TDS, Vaishali – Respondent
| Table of Content |
|---|
| 1. case details and common issues identified (Para 1 , 2 , 3) |
| 2. assessee's grounds against late fee levy (Para 4 , 5 , 7) |
| 3. cit(a) dismisses appeal on technical/merits grounds (Para 6) |
| 4. late fee u/s 234e leviable only from 01.06.2015 (Para 8 , 9) |
| 5. ita 1916 partly allowed with recalculation (Para 10 , 11) |
| 6. facts and cit(a) dismissal for a.y. 2014-15 (Para 12 , 13 , 14) |
| 7. delay condoned; all appeals partly allowed (Para 15 , 16 , 17 , 18) |
आदेश/ORDER
PER BENCH :
These appeals filed by the assessee are directed against the separate orders dated 12.06.2025 & 28.08.2025 passed by Ld. Addl./JCIT(A)-7, Kolkata & Ld. Addl./JCIT(A), Panaji [‘Ld. CIT(A)’] for the assessment year 2013-14 & 2014-15 respectively.
2. Since the identical facts and common issues are involved in all above captioned seven appeals, we proceed to dispose of the same by this common order.
3. For the sake of convenience and clarity, the facts relevant to the appeal in ITA No.1916/PUN/2025 for A.Y. 2013-14 are stated herein.
ITA No.1916/PUN/2025 , A.Y. 2013-14 [Q2]:
4. The appellant has raised the following grounds of appeal :-
“1. The TDS amount deducted during the Financial Year 2012-13 was credited to Centra
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