2.8 In Conceria International (P.) Ltd. v. ITO

157 Taxmann.com 335High Court2023#3823 most cited

What is 2.8 In Conceria International (P.) Ltd. v. ITO authority for?

The levy of fees under section 234E for delayed filing of quarterly TDS returns is confirmed as per the binding precedent of Conceria International (P.) Ltd. The court also considered that Section 200A(1)(c) was not introduced during the Assessment Years 2012-13.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Also referred to as

Conceria International (P.) Ltd. v. ITO · section 234E · section 200A(1)(c) · TDS returns · late filing fees · quarterly TDS returns · Form 24Q · Form 26Q · Madras High Court

Sections most often in play

Section 234ESection 200ASection 220(2)Section 154Section 206CSection 156Section 200A(1)(c)Section 200(3)

Issues it is cited on

section 234e(1)section 115wasection 143(1a)section 200a(1)(c)section 285section 117section 200a(1)section 206csection 206section 139(9)tax collected at sourceinterest under section 201(1a)

Judgments citing 2.8 In Conceria International (P.) Ltd. v. ITO

RISE ADVERTISING PVT. LTD.,MADURAI vs. ITO, TDS , MADURAI

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

ITA 251/CHNY/2025[2016-17]Status: DisposedITAT Chennai13 Oct 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.251/Chny/2025 िनधा7रण वष7 /Assessment Year: 2016-17

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 154Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.251/Chny/2025 िनधा7रण वष7 /Assessment Year: 2016-17 Rise Advertising Pvt. Ltd., The Income Tax Officer (TDS), Door No.10, 2nd Floor, Vs. Madurai. West Masi Street, Madurai – 625 001. PAN: AAFCR 0150E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथE की ओर से/ Appellant by : Shri J. Saravanan, Advocate GHथE की ओर से /Respondent by : Ms. R. Anitha, Addl. CIT सुनवाई…

ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR

In the result, all six these appeals filed by the assessee are allowed

ITA 33/CHNY/2025[2015-16]Status: DisposedITAT Chennai15 Jul 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT
Section 154Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, SF No.596’3, Andan Kovil East, vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [PAN: AAOFA-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Shri J. Saravanan, Advocate ""थ" की ओर से…

ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR

In the result, all six these appeals filed by the assessee are allowed

ITA 32/CHNY/2025[2014-15]Status: DisposedITAT Chennai15 Jul 2025AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT
Section 154Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, SF No.596’3, Andan Kovil East, vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [PAN: AAOFA-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Shri J. Saravanan, Advocate ""थ" की ओर से…

CHATE TUTORIALS PVT LTD,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 480/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.476 to 480/PUN/2024 Chate Tutorials Pvt. Ltd., Vs. ACIT,TDS Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra TAN : NSKCO1565E Appellant Respondent आयकर अपील सं. / ITA Nos.2356, 2357, 2359 to 2368 and ITA No.2377 /PUN/2024 Shree Bhaskaracharya Pratishthan, Vs. DCIT,TDS Circle, Chate House, Plot No.4, CPC, Ghaziabad, Near N-2 Cricket Stadium, Uttarpradesh- CIDCO, Aurangabad – 431 003 201010 Ma…

CHATE TUTORIALS PVT. LTD.,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 476/PUN/2024[2017-18]Status: DisposedITAT Pune25 Jun 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.476 to 480/PUN/2024 Chate Tutorials Pvt. Ltd., Vs. ACIT,TDS Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra TAN : NSKCO1565E Appellant Respondent आयकर अपील सं. / ITA Nos.2356, 2357, 2359 to 2368 and ITA No.2377 /PUN/2024 Shree Bhaskaracharya Pratishthan, Vs. DCIT,TDS Circle, Chate House, Plot No.4, CPC, Ghaziabad, Near N-2 Cricket Stadium, Uttarpradesh- CIDCO, Aurangabad – 431 003 201010 Ma…

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2366/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.476 to 480/PUN/2024 Chate Tutorials Pvt. Ltd., Vs. ACIT,TDS Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra TAN : NSKCO1565E Appellant Respondent आयकर अपील सं. / ITA Nos.2356, 2357, 2359 to 2368 and ITA No.2377 /PUN/2024 Shree Bhaskaracharya Pratishthan, Vs. DCIT,TDS Circle, Chate House, Plot No.4, CPC, Ghaziabad, Near N-2 Cricket Stadium, Uttarpradesh- CIDCO, Aurangabad – 431 003 201010 Ma…

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2364/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.476 to 480/PUN/2024 Chate Tutorials Pvt. Ltd., Vs. ACIT,TDS Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra TAN : NSKCO1565E Appellant Respondent आयकर अपील सं. / ITA Nos.2356, 2357, 2359 to 2368 and ITA No.2377 /PUN/2024 Shree Bhaskaracharya Pratishthan, Vs. DCIT,TDS Circle, Chate House, Plot No.4, CPC, Ghaziabad, Near N-2 Cricket Stadium, Uttarpradesh- CIDCO, Aurangabad – 431 003 201010 Ma…

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2362/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.476 to 480/PUN/2024 Chate Tutorials Pvt. Ltd., Vs. ACIT,TDS Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra TAN : NSKCO1565E Appellant Respondent आयकर अपील सं. / ITA Nos.2356, 2357, 2359 to 2368 and ITA No.2377 /PUN/2024 Shree Bhaskaracharya Pratishthan, Vs. DCIT,TDS Circle, Chate House, Plot No.4, CPC, Ghaziabad, Near N-2 Cricket Stadium, Uttarpradesh- CIDCO, Aurangabad – 431 003 201010 Ma…

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2361/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.476 to 480/PUN/2024 Chate Tutorials Pvt. Ltd., Vs. ACIT,TDS Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra TAN : NSKCO1565E Appellant Respondent आयकर अपील सं. / ITA Nos.2356, 2357, 2359 to 2368 and ITA No.2377 /PUN/2024 Shree Bhaskaracharya Pratishthan, Vs. DCIT,TDS Circle, Chate House, Plot No.4, CPC, Ghaziabad, Near N-2 Cricket Stadium, Uttarpradesh- CIDCO, Aurangabad – 431 003 201010 Ma…

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX CPC TDS, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2360/PUN/2024[2023-2024]Status: DisposedITAT Pune25 Jun 2025AY 2023-2024

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.476 to 480/PUN/2024 Chate Tutorials Pvt. Ltd., Vs. ACIT,TDS Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra TAN : NSKCO1565E Appellant Respondent आयकर अपील सं. / ITA Nos.2356, 2357, 2359 to 2368 and ITA No.2377 /PUN/2024 Shree Bhaskaracharya Pratishthan, Vs. DCIT,TDS Circle, Chate House, Plot No.4, CPC, Ghaziabad, Near N-2 Cricket Stadium, Uttarpradesh- CIDCO, Aurangabad – 431 003 201010 Ma…

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2359/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.476 to 480/PUN/2024 Chate Tutorials Pvt. Ltd., Vs. ACIT,TDS Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra TAN : NSKCO1565E Appellant Respondent आयकर अपील सं. / ITA Nos.2356, 2357, 2359 to 2368 and ITA No.2377 /PUN/2024 Shree Bhaskaracharya Pratishthan, Vs. DCIT,TDS Circle, Chate House, Plot No.4, CPC, Ghaziabad, Near N-2 Cricket Stadium, Uttarpradesh- CIDCO, Aurangabad – 431 003 201010 Ma…

DHUSAN MOTORS PRIVATE LIMITED,KANNUR, KERALA vs. ITO, WARD TDS, KANNUR, KERALA

In the result, both the appeals of the assessee are dismissed

ITA 288/COCH/2025[2022-23]Status: DisposedITAT Cochin23 Jun 2025AY 2022-23

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Shri Riju AC, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200Section 200ASection 200A(1)(c)Section 206CSection 234Section 234ESection 234E(3)

…ITA Nos.287 & 288/Coch/2025 Dhusan Motors Private Limited, Kannur IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH:COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.287 & 288/Coch/2025 AssessmentYears:2021-22 & 2022-23 Dhusan Motors Private Limited 7/239-1,2,3, JMR Complex Kannur ITO Thottada SO Ward-TDS Vs. Kannur Kannur Kerala 670007 TAN NO : CHND02955B APPELLANT RESPONDENT Appellant by : Shri Riju AC, A.R. Respondent by : Smt. Leena Lal, Sr. D.R. Date of Hearing : 29.05.2025 Date of Pronouncement : 23.06.2025 O R D E R PERPRAKASH CHAND YADAV, J…

DHUSAN MOTORS PRIVATE LIMITED,KANNUR, KERALA vs. ITO, KANNUR, KERALA

In the result, both the appeals of the assessee are dismissed

ITA 287/COCH/2025[2021-22]Status: DisposedITAT Cochin23 Jun 2025AY 2021-22

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Shri Riju AC, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200Section 200ASection 200A(1)(c)Section 206CSection 234Section 234ESection 234E(3)

…ITA Nos.287 & 288/Coch/2025 Dhusan Motors Private Limited, Kannur IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH:COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.287 & 288/Coch/2025 AssessmentYears:2021-22 & 2022-23 Dhusan Motors Private Limited 7/239-1,2,3, JMR Complex Kannur ITO Thottada SO Ward-TDS Vs. Kannur Kannur Kerala 670007 TAN NO : CHND02955B APPELLANT RESPONDENT Appellant by : Shri Riju AC, A.R. Respondent by : Smt. Leena Lal, Sr. D.R. Date of Hearing : 29.05.2025 Date of Pronouncement : 23.06.2025 O R D E R PERPRAKASH CHAND YADAV, J…

DR AMBEDKAR INSTITUTE OF SOCIAL WORK,NAGPUR MAHARASHTRA vs. ITO WARD-1, NAGPUR

In the result, appeals filed by the assessees are allowed

ITA 57/NAG/2025[2013-14]Status: DisposedITAT Nagpur21 Mar 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Shraddha BavdekarFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 234Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.57/Nag./2025 (Assessment Year : 2013-14) Dr. Ambedkar Institute of Social Work 6, NW Kailash Nagar, Post Bhagwan Nagar Manewada Road, Nagpur 440 027 Appellant PAN – AADTP1266E Income Tax Officer v/s Respondent Ward-1, Nagpur Assessee by : Ms. Shraddha Bavdekar Revenue by : Shri Abhay Y. Marathe Date of Hearing – 05/03/2025 Date of Order – 21/03/2025 PER K.M. ROY, A.M. ORDER The present appeal has been filed by the assessee challenging the impugned order dated 13/12/2024,…

ATHITHYAA GREEN CITY PROMOTERS PRIVATE LIMITED,COIMBATORE vs. INCOME TAX OFFICER, TDS WARD 1, COIMBATORE

The appeals stand dismissed

ITA 2647/CHNY/2024[AY 2014-15]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

….24Q and 26Q. 2. At the time of hearing, the assessee filed adjournment application which was rejected in view of the fact that Ld. CIT(A) has followed binding judicial precedent of Hon’ble High Court of Madras in the case of Conceria International (P.) Ltd. (157 Taxmann.com 335; dated 10-11- 2023) while confirming the levy of fees u/s 234E. Aggrieved, the assessee has preferred further appeals before us. 3. We find this issue has been decided by us in revenue’s favor in appeals titled as Ramnagar Suburban Society (ITA Nos. 2001 & 2002/Chny/2024) as under: - 2. The Ld. AR has referred to the decision of Hon’ble S…

ATHITHYAA GREEN CITY PROMOTERS PRIVATE LIMITED,COIMBTAORE vs. INCOME TAX OFFICER, TDS WARD 1, COIMBATORE

The appeals stand dismissed

ITA 2646/CHNY/2024[AY 2014-2015]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

….24Q and 26Q. 2. At the time of hearing, the assessee filed adjournment application which was rejected in view of the fact that Ld. CIT(A) has followed binding judicial precedent of Hon’ble High Court of Madras in the case of Conceria International (P.) Ltd. (157 Taxmann.com 335; dated 10-11- 2023) while confirming the levy of fees u/s 234E. Aggrieved, the assessee has preferred further appeals before us. 3. We find this issue has been decided by us in revenue’s favor in appeals titled as Ramnagar Suburban Society (ITA Nos. 2001 & 2002/Chny/2024) as under: - 2. The Ld. AR has referred to the decision of Hon’ble S…

ATHITHYAA GREEN CITY PROMOTERS PRIVATE LIMITED,COIMBATORE vs. INCOME TAX OFFICER, TDS WARD 1, COIMBATORE

The appeals stand dismissed

ITA 2645/CHNY/2024[AY 2014-2015]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

….24Q and 26Q. 2. At the time of hearing, the assessee filed adjournment application which was rejected in view of the fact that Ld. CIT(A) has followed binding judicial precedent of Hon’ble High Court of Madras in the case of Conceria International (P.) Ltd. (157 Taxmann.com 335; dated 10-11- 2023) while confirming the levy of fees u/s 234E. Aggrieved, the assessee has preferred further appeals before us. 3. We find this issue has been decided by us in revenue’s favor in appeals titled as Ramnagar Suburban Society (ITA Nos. 2001 & 2002/Chny/2024) as under: - 2. The Ld. AR has referred to the decision of Hon’ble S…

ATHITHYAA GREEN CITY PROMOTERS PRIVATE LIMITED,COIMBATORE vs. INCOME TAX OFFICER, TDS WARD 1, COIMBATORE

The appeals stand dismissed

ITA 2644/CHNY/2024[AY 2013-2014]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

….24Q and 26Q. 2. At the time of hearing, the assessee filed adjournment application which was rejected in view of the fact that Ld. CIT(A) has followed binding judicial precedent of Hon’ble High Court of Madras in the case of Conceria International (P.) Ltd. (157 Taxmann.com 335; dated 10-11- 2023) while confirming the levy of fees u/s 234E. Aggrieved, the assessee has preferred further appeals before us. 3. We find this issue has been decided by us in revenue’s favor in appeals titled as Ramnagar Suburban Society (ITA Nos. 2001 & 2002/Chny/2024) as under: - 2. The Ld. AR has referred to the decision of Hon’ble S…

ATHITHYAA GREEN CITY PROMOTERS PRIVATE LIMITED,COIMBATORE vs. INCOME TAX OFFICER,TDS WARD 1, , COIMBATORE

The appeals stand dismissed

ITA 2643/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

….24Q and 26Q. 2. At the time of hearing, the assessee filed adjournment application which was rejected in view of the fact that Ld. CIT(A) has followed binding judicial precedent of Hon’ble High Court of Madras in the case of Conceria International (P.) Ltd. (157 Taxmann.com 335; dated 10-11- 2023) while confirming the levy of fees u/s 234E. Aggrieved, the assessee has preferred further appeals before us. 3. We find this issue has been decided by us in revenue’s favor in appeals titled as Ramnagar Suburban Society (ITA Nos. 2001 & 2002/Chny/2024) as under: - 2. The Ld. AR has referred to the decision of Hon’ble S…

ATHITHYAA GREEN CITY PROMOTERS PRIVATE LIMITED,COIMBATORE vs. INCOME TAX OFFICER, TDS WARD 1, COIMBATORE

The appeals stand dismissed

ITA 2642/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

….24Q and 26Q. 2. At the time of hearing, the assessee filed adjournment application which was rejected in view of the fact that Ld. CIT(A) has followed binding judicial precedent of Hon’ble High Court of Madras in the case of Conceria International (P.) Ltd. (157 Taxmann.com 335; dated 10-11- 2023) while confirming the levy of fees u/s 234E. Aggrieved, the assessee has preferred further appeals before us. 3. We find this issue has been decided by us in revenue’s favor in appeals titled as Ramnagar Suburban Society (ITA Nos. 2001 & 2002/Chny/2024) as under: - 2. The Ld. AR has referred to the decision of Hon’ble S…

Showing 1–20 of 31 · Page 1 of 2