{"id":32544,"date":"2023-02-09T12:29:22","date_gmt":"2023-02-09T06:59:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/celerity-infrastructure-p-ltd-v-dcit-2022-289-taxman-262-216-dtr-321-327-ctr-765-delhihc\/"},"modified":"2024-02-19T13:36:46","modified_gmt":"2024-02-19T08:06:46","slug":"celerity-infrastructure-p-ltd-v-dcit-2022-289-taxman-262-216-dtr-321-327-ctr-765-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/celerity-infrastructure-p-ltd-v-dcit-2022-289-taxman-262-216-dtr-321-327-ctr-765-delhihc\/","title":{"rendered":"Celerity Infrastructure (P.) Ltd. v. DCIT (2022) 289 Taxman 262 \/ 216 DTR 321\/ 327 CTR 765 \/( 2023) 456 ITR 175    (Delhi)(HC)"},"content":{"rendered":"<p>Assessee filed declaration in Forms 1 and 2 under Direct Tax Vivad Se Vishwas Act, 2020 . \u00a0Designated Authority after accepting Forms 1 and 2 issued Form 3, declined credit of tax deposited on ground that challan had been deposited under minor head &#8216;200&#8217; instead of &#8216;400&#8217; . On writ allowing the petition the court held that order rejecting credit of tax deposited on hyper technical ground that challan had been deposited under minor head &#8216;200&#8217; instead of &#8216;400&#8217; was unfair, illegal and contrary to objective of enacting DTVSV Act . Directed\u00a0 the Designated Authority to correct payment head, record credit of tax deposited and issue revised Form 3 .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Direct Tax Vivad Se Vishwas Act, 2020<br \/>\nS. 4: Filing of declaration and particulars to be furnished \u2013 Depositing the challan under minor head \u2018200\u2019 instead of \u2018400\u2019 -Directed to give credit and issue revised Form No 3 [ Art , 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-32544","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8sU","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32544","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=32544"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32544\/revisions"}],"predecessor-version":[{"id":39269,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32544\/revisions\/39269"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}