383 (Mad.), Nila Bakers and Confectionaries (I) Pvt. Ltd. v. ITO

139 Taxmann.com 535High Court2022#9381 most cited

What is 383 (Mad.), Nila Bakers and Confectionaries (I) Pvt. Ltd. v. ITO authority for?

The levy of late fees under Section 234E of the Income-tax Act is illegal for TDS returns concerning periods prior to June 1, 2015. This is because Section 234E does not apply to assessment years before this date.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Nila Bakers and Confectionaries · ITO · Section 234E · Section 200A · TDS returns · late fee · illegal levy · prior to 01.06.2015 · assessment year

Sections most often in play

Section 200ASection 234ESection 250Section 1961: Sections 143(3)Section 1961: Sections 200(3)Section 1961: Sections 200ASection 1961: Sections 206CSection 1961: Sections 206C(6)

Issues it is cited on

section 200a(1)(c)section 200asection 234esection 200section 234section 20chief commissionerappeal before cit(a)delay in filing appealsection 23condonation of delaysection 250

Judgments citing 383 (Mad.), Nila Bakers and Confectionaries (I) Pvt. Ltd. v. ITO

A2Z Waste Management (Fatehpur) Limited vs. Deputy/Assistant Commissioner of Income Tax (TDS)

Appeal is allowed

ITA 3302/DEL/2025[2014-15]Status: DisposedITAT Delhi14 Jan 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/Acit (Tds), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1St Floor, Dlf Shopping Mall, Arjun Marg, Dlf City Phase 1, Dlf Qe, S.O. Gurgaon, Haryana Pan: Rtkao6550F (Appellant) (Respondent)

Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/ACIT (TDS), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1st Floor, DLF Shopping Mall, Arjun Marg, DLF City Phase 1, DLF QE, S.O. Gurgaon, Haryana PAN: RTKAO6550F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 07.01.2026 Date of prono…

A2Z Waste Management (Fatehpur) Limited vs. Deputy/Assistant Commissioner of Income Tax (TDS)

Appeal is allowed

ITA 3301/DEL/2025[2014-15]Status: DisposedITAT Delhi14 Jan 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/Acit (Tds), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1St Floor, Dlf Shopping Mall, Arjun Marg, Dlf City Phase 1, Dlf Qe, S.O. Gurgaon, Haryana Pan: Rtkao6550F (Appellant) (Respondent)

Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/ACIT (TDS), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1st Floor, DLF Shopping Mall, Arjun Marg, DLF City Phase 1, DLF QE, S.O. Gurgaon, Haryana PAN: RTKAO6550F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 07.01.2026 Date of prono…

A2Z Waste Management (Fatehpur) Limited vs. Deputy/Assistant Commissioner of Income Tax (TDS)

Appeal is allowed

ITA 3300/DEL/2025[2013-14]Status: DisposedITAT Delhi14 Jan 2026AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/Acit (Tds), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1St Floor, Dlf Shopping Mall, Arjun Marg, Dlf City Phase 1, Dlf Qe, S.O. Gurgaon, Haryana Pan: Rtkao6550F (Appellant) (Respondent)

Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/ACIT (TDS), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1st Floor, DLF Shopping Mall, Arjun Marg, DLF City Phase 1, DLF QE, S.O. Gurgaon, Haryana PAN: RTKAO6550F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 07.01.2026 Date of prono…

A2Z Waste Management (Fatehpur) Limited vs. Deputy/Assistant Commissioner of Income Tax (TDS)

Appeal is allowed

ITA 3299/DEL/2025[2013-14]Status: DisposedITAT Delhi14 Jan 2026AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/Acit (Tds), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1St Floor, Dlf Shopping Mall, Arjun Marg, Dlf City Phase 1, Dlf Qe, S.O. Gurgaon, Haryana Pan: Rtkao6550F (Appellant) (Respondent)

Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/ACIT (TDS), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1st Floor, DLF Shopping Mall, Arjun Marg, DLF City Phase 1, DLF QE, S.O. Gurgaon, Haryana PAN: RTKAO6550F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 07.01.2026 Date of prono…

A2Z Waste Management (Fatehpur) Limited, Gurgaon vs. Deputy/Assistant Commissioner of Income Tax (TDS), Ghaziabad

Appeal is allowed

ITA 3287/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Jan 2026AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/Acit (Tds), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1St Floor, Dlf Shopping Mall, Arjun Marg, Dlf City Phase 1, Dlf Qe, S.O. Gurgaon, Haryana Pan: Rtkao6550F (Appellant) (Respondent)

Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2015-16 With Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2014-15 A2Z Waste Management Vs. Deputy/ACIT (TDS), (Fatehpur) Limited, Gurgaon, Haryana O-116, 1st Floor, DLF Shopping Mall, Arjun Marg, DLF City Phase 1, DLF QE, S.O. Gurgaon, Haryana PAN: RTKAO6550F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 07.01.2026 Date of prono…

Chakrabarti Eye Care Centre, Thiruvananthapuram vs. ACIT, Thiruvananthapuram

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 852/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Apr 2025AY 2013-14

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sreeram Sekhar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA Nos. 850 to 852/Coch/2024 Assessment Year: 2013-14 Chakrabarti Eye Care Centre .......... Appellant Opp. Indianoil Petrol Pump, Kanjirampara SO Thiruvananthapuram 695030 [PAN: AAEFC5336K] vs. ACIT, Thiruvananthapuram .......... Respondent Appellant by: Shri Sreeram Sekhar, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.04.2025 Date of Pronouncement: 04.04.2025 O R D E R Per: George George K., VP These appeals at the instance of the assessee is directed against three separate orde…

Chakrabarti Eye Care Centre, Thiruvananthapuram vs. ACIT, Thiruvananthapuram

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 851/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Apr 2025AY 2013-14

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sreeram Sekhar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA Nos. 850 to 852/Coch/2024 Assessment Year: 2013-14 Chakrabarti Eye Care Centre .......... Appellant Opp. Indianoil Petrol Pump, Kanjirampara SO Thiruvananthapuram 695030 [PAN: AAEFC5336K] vs. ACIT, Thiruvananthapuram .......... Respondent Appellant by: Shri Sreeram Sekhar, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.04.2025 Date of Pronouncement: 04.04.2025 O R D E R Per: George George K., VP These appeals at the instance of the assessee is directed against three separate orde…

Chakrabarti Eye Care Centre, Thiruvananthapuram vs. ACIT, Thiruvananthapuram

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 850/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Apr 2025AY 2013-14

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sreeram Sekhar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA Nos. 850 to 852/Coch/2024 Assessment Year: 2013-14 Chakrabarti Eye Care Centre .......... Appellant Opp. Indianoil Petrol Pump, Kanjirampara SO Thiruvananthapuram 695030 [PAN: AAEFC5336K] vs. ACIT, Thiruvananthapuram .......... Respondent Appellant by: Shri Sreeram Sekhar, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.04.2025 Date of Pronouncement: 04.04.2025 O R D E R Per: George George K., VP These appeals at the instance of the assessee is directed against three separate orde…

Shri Nirmal Rajendra Jagetiya, Jamnagar vs. The ITO (TDS-3), Jamnagar

In the result, the appeal of the assessee is allowed

ITA 258/RJT/2023[2014-15]Status: DisposedITAT Rajkot13 Jan 2025AY 2014-15
Section 143(3)Section 206Section 206CSection 206C(3)Section 206C(5)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 257 & 258/RJT/2023 (निर्धारणवर्ष / Assessment Years: (2013-14 & 2014-15) Nirmal Jagetiya (Prop. of Manish Metal Corporation), 301, Gurunanak Apartment, Hirji Mistri Road, Jamnagar, Gujarat-360004 स्थायी लेखासं./जीआइआरसं./PAN/GIR No.:RKTN0201E (Assessee) Assessee by Respondent by Date of Hearing Date of Pronouncement Rajendra Vs. Income Tax Officer TDS-3, Jamnagar (Respondent) : Shri Dushyant Maharshi, AR : Shri Ashish Kumar Pandey, Sr.DR : 16/…

Batra Exports, Fazilka vs. DCIT, |TDS, Ludhiana

In the result, both the appeals are allowed

ITA 38/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos. 35 & 38/Chd/2022 िनधा"रण वष" / Assessment Year : 2014-15 Batra Exports बनाम DCIT, TDS C/o J K Gupta, Advocate Ludhiana 4702, Hospital Bazar, Bathinda Punjab- 151005 "थायी लेखा सं./PAN NO: अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri J.K. Gupta, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet…

Batra Exports, Fazilka vs. DCIT, |TDS, Ludhiana

In the result, both the appeals are allowed

ITA 35/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos. 35 & 38/Chd/2022 िनधा"रण वष" / Assessment Year : 2014-15 Batra Exports बनाम DCIT, TDS C/o J K Gupta, Advocate Ludhiana 4702, Hospital Bazar, Bathinda Punjab- 151005 "थायी लेखा सं./PAN NO: अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri J.K. Gupta, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet…

383 (Mad.), Nila Bakers and Confectionaries (I) Pvt. Ltd. v. ITO (139 Taxmann.com 535) — Cited in 11 Judgments | BharatTax