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

157 Taxmann.com 335High Court2023#3773 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 366,339 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

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2200/CHNY/2024[AY 2015-16]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

…djournment petition. But going by the issue and as pointed by ld. Senior DR, the issue is squarely covered by the decision of Hon’ble Jurisdictional High Court in the case of Conceria International Pvt. Ltd., vs. ITO reported in ITA Nos.2193 to 2200/Chny/2024 157 Taxmann.com 335, we proceed with hearing and heard ld.Senior DR. 4. We have also perused the order passed by AO levying late fee u/s.234E of the Act for eight quarters spreading in financial years 2012-13, 2013-14 & 2014-15. We noted the fact that the assessee is a partnership firm and assessed to TDS under TDS, Ward-1, Coimbatore. In ITA No.2193/CHNY/2…

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2199/CHNY/2024[AY 2015-16]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

…djournment petition. But going by the issue and as pointed by ld. Senior DR, the issue is squarely covered by the decision of Hon’ble Jurisdictional High Court in the case of Conceria International Pvt. Ltd., vs. ITO reported in ITA Nos.2193 to 2200/Chny/2024 157 Taxmann.com 335, we proceed with hearing and heard ld.Senior DR. 4. We have also perused the order passed by AO levying late fee u/s.234E of the Act for eight quarters spreading in financial years 2012-13, 2013-14 & 2014-15. We noted the fact that the assessee is a partnership firm and assessed to TDS under TDS, Ward-1, Coimbatore. In ITA No.2193/CHNY/2…

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2198/CHNY/2024[AY 2015-16]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

…djournment petition. But going by the issue and as pointed by ld. Senior DR, the issue is squarely covered by the decision of Hon’ble Jurisdictional High Court in the case of Conceria International Pvt. Ltd., vs. ITO reported in ITA Nos.2193 to 2200/Chny/2024 157 Taxmann.com 335, we proceed with hearing and heard ld.Senior DR. 4. We have also perused the order passed by AO levying late fee u/s.234E of the Act for eight quarters spreading in financial years 2012-13, 2013-14 & 2014-15. We noted the fact that the assessee is a partnership firm and assessed to TDS under TDS, Ward-1, Coimbatore. In ITA No.2193/CHNY/2…

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2197/CHNY/2024[AY 14-15]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

…djournment petition. But going by the issue and as pointed by ld. Senior DR, the issue is squarely covered by the decision of Hon’ble Jurisdictional High Court in the case of Conceria International Pvt. Ltd., vs. ITO reported in ITA Nos.2193 to 2200/Chny/2024 157 Taxmann.com 335, we proceed with hearing and heard ld.Senior DR. 4. We have also perused the order passed by AO levying late fee u/s.234E of the Act for eight quarters spreading in financial years 2012-13, 2013-14 & 2014-15. We noted the fact that the assessee is a partnership firm and assessed to TDS under TDS, Ward-1, Coimbatore. In ITA No.2193/CHNY/2…

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2196/CHNY/2024[AY 2014-15]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

…djournment petition. But going by the issue and as pointed by ld. Senior DR, the issue is squarely covered by the decision of Hon’ble Jurisdictional High Court in the case of Conceria International Pvt. Ltd., vs. ITO reported in ITA Nos.2193 to 2200/Chny/2024 157 Taxmann.com 335, we proceed with hearing and heard ld.Senior DR. 4. We have also perused the order passed by AO levying late fee u/s.234E of the Act for eight quarters spreading in financial years 2012-13, 2013-14 & 2014-15. We noted the fact that the assessee is a partnership firm and assessed to TDS under TDS, Ward-1, Coimbatore. In ITA No.2193/CHNY/2…

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2195/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

…djournment petition. But going by the issue and as pointed by ld. Senior DR, the issue is squarely covered by the decision of Hon’ble Jurisdictional High Court in the case of Conceria International Pvt. Ltd., vs. ITO reported in ITA Nos.2193 to 2200/Chny/2024 157 Taxmann.com 335, we proceed with hearing and heard ld.Senior DR. 4. We have also perused the order passed by AO levying late fee u/s.234E of the Act for eight quarters spreading in financial years 2012-13, 2013-14 & 2014-15. We noted the fact that the assessee is a partnership firm and assessed to TDS under TDS, Ward-1, Coimbatore. In ITA No.2193/CHNY/2…

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2194/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

…djournment petition. But going by the issue and as pointed by ld. Senior DR, the issue is squarely covered by the decision of Hon’ble Jurisdictional High Court in the case of Conceria International Pvt. Ltd., vs. ITO reported in ITA Nos.2193 to 2200/Chny/2024 157 Taxmann.com 335, we proceed with hearing and heard ld.Senior DR. 4. We have also perused the order passed by AO levying late fee u/s.234E of the Act for eight quarters spreading in financial years 2012-13, 2013-14 & 2014-15. We noted the fact that the assessee is a partnership firm and assessed to TDS under TDS, Ward-1, Coimbatore. In ITA No.2193/CHNY/2…

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2193/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

…djournment petition. But going by the issue and as pointed by ld. Senior DR, the issue is squarely covered by the decision of Hon’ble Jurisdictional High Court in the case of Conceria International Pvt. Ltd., vs. ITO reported in ITA Nos.2193 to 2200/Chny/2024 157 Taxmann.com 335, we proceed with hearing and heard ld.Senior DR. 4. We have also perused the order passed by AO levying late fee u/s.234E of the Act for eight quarters spreading in financial years 2012-13, 2013-14 & 2014-15. We noted the fact that the assessee is a partnership firm and assessed to TDS under TDS, Ward-1, Coimbatore. In ITA No.2193/CHNY/2…

Ramnagar Suburban Society, Coimbatore vs. Income Tax Officer, TDS Ward Two

The appeals stand dismissed

ITA 2002/CHNY/2024[2014-15]Status: DisposedITAT Chennai09 Oct 2024AY 2014-15

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2001/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & 2. आयकरअपील सं./ Ita No.2002/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) Ramnagar Suburban Society Ito बनाम/ #101, Rajaji Road, Ramnagar, Tds Ward-2 Vs. Coimbatore-641 009. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaatt-1481-A / Cmbto-3008-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Saroj Kumar Parida (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Ms. R. Anita ( Addl.Cit) -Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 24-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 09-10-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Saroj Kumar Parida (Advocate) – Ld.ARFor Respondent: Ms. R. Anita ( Addl.CIT) -Ld. Sr. DR
Section 200Section 200ASection 200A(1)(c)Section 206CSection 234E

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.2001/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & 2. आयकरअपील सं./ ITA No.2002/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) Ramnagar Suburban Society ITO बनाम/ #101, Rajaji Road, Ramnagar, TDS Ward-2 Vs. Coimbatore-641 009. Coimbatore. "थायीलेखासं./जीआइआरसं./PAN/TAN No. AAATT-1481-A / CMBTO-3008-F (अपीलाथ"/Appellant) : (""…

Ramnagar Suburban Society, Coimbatore vs. Income Tax Officer, TDS Ward

The appeals stand dismissed

ITA 2001/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Oct 2024AY 2013-14

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2001/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & 2. आयकरअपील सं./ Ita No.2002/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) Ramnagar Suburban Society Ito बनाम/ #101, Rajaji Road, Ramnagar, Tds Ward-2 Vs. Coimbatore-641 009. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaatt-1481-A / Cmbto-3008-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Saroj Kumar Parida (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Ms. R. Anita ( Addl.Cit) -Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 24-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 09-10-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Saroj Kumar Parida (Advocate) – Ld.ARFor Respondent: Ms. R. Anita ( Addl.CIT) -Ld. Sr. DR
Section 200Section 200ASection 200A(1)(c)Section 206CSection 234E

…आयकर अपीलीय अिधकरण “सी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ'वाल ,लेखा सद" के सम)। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं./ ITA No.2001/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & 2. आयकरअपील सं./ ITA No.2002/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) Ramnagar Suburban Society ITO बनाम/ #101, Rajaji Road, Ramnagar, TDS Ward-2 Vs. Coimbatore-641 009. Coimbatore. "थायीलेखासं./जीआइआरसं./PAN/TAN No. AAATT-1481-A / CMBTO-3008-F (अपीलाथ"/Appellant) : (""…

M/S. Sreenidhi Shelters, Bangalore vs. Income-Tax Officer, TDS, Ward-3(2), Bangalore

In the result, the appeal by the assessee is allowed

ITA 351/BANG/2024[2013-14]Status: DisposedITAT Bangalore28 Jun 2024AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member Assessment Year : 2013-14

For Appellant: Shri Sanjay Chikkamath, CAFor Respondent: Shri Subramanian, S. Jt.CIT(DR)(ITAT), Bengaluru
Section 154Section 200(3)Section 200ASection 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDCIIAL MEMBER Assessment year : 2013-14 Sreenidhi Shelters, Vs. The Income Tax Officer, No.429/31, 7th B Main, TDS Ward 3(2), 4th Block, Jayanagar, Bangalore. Bangalore – 560 011. PAN : AAZFS 6916J APPELLANT RESPONDENT Appellant by : Shri Sanjay Chikkamath, CA Respondent by : Shri Subramanian, S. Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 26.06.2024 Date of Pronouncement : 28.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee…