Amaravati v. ITO, High Court of Kerala

142 Taxmann.com 81High Court2022#3586 most cited

What is Amaravati v. ITO, High Court of Kerala authority for?

A late fee under section 234E cannot be imposed if TDS applications have been processed under section 200A. Orders levying such fees are liable to be set aside.

33

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

Amaravati v. ITO · section 200A · section 234E · TDS processing · late fee · tax deducted at source · Kerala High Court

Sections most often in play

Section 200ASection 234ESection 200A(1)(c)Section 1961Section 250Section 143(1)Section 154Section 200A(1)(c) of the Income Tax Act

Issues it is cited on

section 200asection 234esection 200clarificatory amendmentsection 200a(1)section 20section 234section 23levy of penaltydelay in filing appealtax deducted at sourceopportunity of being heard

Judgments citing Amaravati v. ITO, High Court of Kerala

PUNCHSHEEL NURSING HOME ,MAIN ROAD NAGROTA BAGWAN vs. ITO TDS WARD 76(3) , AAYAKAR BHAWAN, DISTT CENTRE LAXMI NAGAR

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

ITA 3321/DEL/2025[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 154Section 201Section 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3320 & 3321/Del/2025 [Assessment Year: 2015-16 & 2013-14] Punchsheel Nursing Home Vs. ITO Main Road, Nagrota TDS Ward- 76 (3) Aayakar Bagwan, Distt. Kangra H.P. Bhawan Distt. Centre Laxmi Kangra Nagar Appellant Respondent Assessee by None Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 13.11.2025 Date of Pronouncement 19.12.2025 ORDER PER C.N. PRASAD, JM, These two appeals are filed by the assessee against NFAC, Delhi dated 03.03.2025 for the A.Y’s 2015…

PUNCHSHEEL NURSING HOME,MAIN ROAD NAGROTA BAGWAN vs. ITO TDS WARD 76(3) , AAYAKAR BHAWAN DISTT CENTRE LAXMI NAGAR

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

ITA 3320/DEL/2025[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 154Section 201Section 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3320 & 3321/Del/2025 [Assessment Year: 2015-16 & 2013-14] Punchsheel Nursing Home Vs. ITO Main Road, Nagrota TDS Ward- 76 (3) Aayakar Bagwan, Distt. Kangra H.P. Bhawan Distt. Centre Laxmi Kangra Nagar Appellant Respondent Assessee by None Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 13.11.2025 Date of Pronouncement 19.12.2025 ORDER PER C.N. PRASAD, JM, These two appeals are filed by the assessee against NFAC, Delhi dated 03.03.2025 for the A.Y’s 2015…

A2Z WASTE MANAGEMENT (MIRZAPUR) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

In the result, both the Assessee’s appeals are allowed

ITA 741/DEL/2025[2014-15]Status: DisposedITAT Delhi13 May 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri Manish Agarwalita Nos. 740 & 741/Del/2025 Asstt. Year : 2014-15 A2Z Waste Management Vs. Dcit/Acit (Tds), (Mirzapur) Limited, Tds, Cpc, Ayakar O-116, 1St Floor, Dlf Shopping Bhawan, Sector-3, Mall, Arjun Marg, Vaishali, Dlf City, Phase-1, Ghaziabad-201010 Dlf Qe S.O., Gurgaon, Haryana- 122002 (Pan: Rtka06548D) (Appellant) (Respondent) Appellant By : None Respondent By : Sh. Om Parkash, Sr. Dr. Date Of Hearing 13.05.2025 Date Of Pronouncement 13.05.2025 Order

For Appellant: NoneFor Respondent: Sh. Om Parkash, Sr. DR
Section 2Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 740 & 741/Del/2025 Asstt. Year : 2014-15 A2Z WASTE MANAGEMENT VS. DCIT/ACIT (TDS), (MIRZAPUR) LIMITED, TDS, CPC, AYAKAR O-116, 1ST FLOOR, DLF SHOPPING BHAWAN, SECTOR-3, MALL, ARJUN MARG, VAISHALI, DLF CITY, PHASE-1, GHAZIABAD-201010 DLF QE S.O., GURGAON, HARYANA- 122002 (PAN: RTKA06548D) (Appellant) (Respondent) Appellant by : None Respondent by : Sh. Om Parkash, Sr. DR. Date of Hearing 13.05.2025 Date of Pronouncement 13.05.2025 ORDER PER MAHAVIR…

A2Z WASTE MANAGEMENT (MIRZAPUR) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

In the result, both the Assessee’s appeals are allowed

ITA 740/DEL/2025[2014-15]Status: DisposedITAT Delhi13 May 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri Manish Agarwalita Nos. 740 & 741/Del/2025 Asstt. Year : 2014-15 A2Z Waste Management Vs. Dcit/Acit (Tds), (Mirzapur) Limited, Tds, Cpc, Ayakar O-116, 1St Floor, Dlf Shopping Bhawan, Sector-3, Mall, Arjun Marg, Vaishali, Dlf City, Phase-1, Ghaziabad-201010 Dlf Qe S.O., Gurgaon, Haryana- 122002 (Pan: Rtka06548D) (Appellant) (Respondent) Appellant By : None Respondent By : Sh. Om Parkash, Sr. Dr. Date Of Hearing 13.05.2025 Date Of Pronouncement 13.05.2025 Order

For Appellant: NoneFor Respondent: Sh. Om Parkash, Sr. DR
Section 2Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 740 & 741/Del/2025 Asstt. Year : 2014-15 A2Z WASTE MANAGEMENT VS. DCIT/ACIT (TDS), (MIRZAPUR) LIMITED, TDS, CPC, AYAKAR O-116, 1ST FLOOR, DLF SHOPPING BHAWAN, SECTOR-3, MALL, ARJUN MARG, VAISHALI, DLF CITY, PHASE-1, GHAZIABAD-201010 DLF QE S.O., GURGAON, HARYANA- 122002 (PAN: RTKA06548D) (Appellant) (Respondent) Appellant by : None Respondent by : Sh. Om Parkash, Sr. DR. Date of Hearing 13.05.2025 Date of Pronouncement 13.05.2025 ORDER PER MAHAVIR…

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 141/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 140/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 139/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 138/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 137/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

GURUNATH SHAMBHU VERNEKAR,PUNE vs. ITO, TDS-1, PUNE, PUNE

In the result, appeals of the assessee are allowed

ITA 136/PUN/2025[2013-14]Status: DisposedITAT Pune29 Apr 2025AY 2013-14

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.136 To 141/Pun/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office No.113, Gagan Enclave, S Tds-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. Pan: Pnego6309C Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate & Advocate-M.Ashvini – Ar’S Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 23/04/2025 Date Of Pronouncement 29/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Six Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, All Dated 13.12.2024. Assessee Has Filed Identical Grounds For All These Years. Since The Issue Involved Is Common, All These Appeals Were Heard

Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.136 to 141/PUN/2025 िनधा"रण वष" / Assessment Years: 2013-14 Gurunath Shambhi Vernekar, V The Income Tax Officer, Office NO.113, Gagan Enclave, s TDS-1, Pune. Gangadham Road, Bibwewadi, Pune – 411037. Maharashtra. PAN: PNEGO6309C Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate and Advocate-M.Ashvini – AR’s Revenue by Shri Ramnath P Murkunde - DR Date of hearing 23/04/2025 Date of pron…

ATN INFRATECH P.LTD,NEW DELHI vs. ACIT, CIRCLE 1(1), NEW DELHI

Appeals of the assessee are allowed

ITA 1598/DEL/2023[2015-16 (Q-4/26Q)]Status: DisposedITAT Delhi13 Mar 2024

Bench: Shri M. Balaganesh & Shri Anubhav Sharma[A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)]

Section 200ASection 200A(1)Section 234E

…1 ITA Nos. 1596, 1597 & 1598/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)] ATN Infratech P. Ltd., Vs ACIT, Circle-1(1), LG-11, E-57, West Vinod Nagar, New Delhi. Opp. Tarang Apartments, I.P. Extn., New Delhi-110092. PAN- AAICA3030D APPELLANT RESPONDENT Assessee represented by Shri D.C. Gupta, Adv. Department represented by Shri Kanv Bali, Sr. DR Date of hearing 05.03.2024 Date of pronouncement 13.03.2024 O R D E R PER ANUBHA…

ATN INFRATECH P.LTD,NEW DELHI vs. ACIT, CIRCLE-1(1), NEW DELHI

Appeals of the assessee are allowed

ITA 1597/DEL/2023[2015-16 (Q-4/24Q)]Status: DisposedITAT Delhi13 Mar 2024

Bench: Shri M. Balaganesh & Shri Anubhav Sharma[A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)]

Section 200ASection 200A(1)Section 234E

…1 ITA Nos. 1596, 1597 & 1598/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)] ATN Infratech P. Ltd., Vs ACIT, Circle-1(1), LG-11, E-57, West Vinod Nagar, New Delhi. Opp. Tarang Apartments, I.P. Extn., New Delhi-110092. PAN- AAICA3030D APPELLANT RESPONDENT Assessee represented by Shri D.C. Gupta, Adv. Department represented by Shri Kanv Bali, Sr. DR Date of hearing 05.03.2024 Date of pronouncement 13.03.2024 O R D E R PER ANUBHA…

ATN INFRATECH P.LTD,NEW DELHI vs. ACIT, CIRCLE-1(1), NEW DELHI

Appeals of the assessee are allowed

ITA 1596/DEL/2023[2013-14 (Q-3/26Q)]Status: DisposedITAT Delhi13 Mar 2024

Bench: Shri M. Balaganesh & Shri Anubhav Sharma[A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)]

Section 200ASection 200A(1)Section 234E

…1 ITA Nos. 1596, 1597 & 1598/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)] ATN Infratech P. Ltd., Vs ACIT, Circle-1(1), LG-11, E-57, West Vinod Nagar, New Delhi. Opp. Tarang Apartments, I.P. Extn., New Delhi-110092. PAN- AAICA3030D APPELLANT RESPONDENT Assessee represented by Shri D.C. Gupta, Adv. Department represented by Shri Kanv Bali, Sr. DR Date of hearing 05.03.2024 Date of pronouncement 13.03.2024 O R D E R PER ANUBHA…

ATN INFRATECH PRIVATE LIMTED,DELHI vs. ACIT, CIRCLE-1(1), DELHI

In the result, these other

ITA 951/DEL/2023[2015-16 (24Q,Q3)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

ATN INFRATECH PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE-1(1), DELHI

In the result, these other

ITA 950/DEL/2023[2015-16 (24Q,Q2)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

ATN INFRATECH PRIVATE LIMITED,DELHI vs. ACIT,CIRCLE-1(1), DELHI

In the result, these other

ITA 949/DEL/2023[2015-16 (26Q,Q1)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

ATN INFRATECH PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE-1(1), DELHI

In the result, these other

ITA 948/DEL/2023[2014-15 (26Q,Q2)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

ATN INFRATECH PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE-1(1), DELHI

In the result, these other

ITA 947/DEL/2023[2014-15 (26Q,Q1)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

ATN INFRATECH PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE-1(1), DELHI

In the result, these other

ITA 946/DEL/2023[2014-15 (24Q,Q1)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

ATN INFRATECH PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-1(1), DELHI

In the result, these other

ITA 945/DEL/2023[2013-14 (26Q,Q4)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

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