Collector, Land Acquisition v. Addl. CIT (TDS), Range

52 SOT 81Income Tax Appellate Tribunal2012#21146 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.

Judgments citing Collector, Land Acquisition v. Addl. CIT (TDS), Range

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

ITA 123/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14

Bench: Its Hearing Before Your Honour.”

Section 200Section 200(3)Section 200ASection 201Section 205CSection 206CSection 234E

…days—Hence, assessee has a reasonable cause for delayed filing of its e-TDS returns in terms of s. 273B and, therefore, penalty under s. 272A(2)(k) is not leviable even on merits. e. Collector Land Acquisition vs. Addl CIT (2013) 12 NYPTTJ 2247 (Chd) : (2012) 52 SOT 81 (Chd) There was a delay in filing of e-TDS quarterly returns for the financial years 2006-07, 2007-08, 2008-09 and 2009-10. The total number of days of default was 6116. A show cause notice was issued on 14th Dec., 2010. In reply, the PR has informed that due to non availability of PAN number, the e-TDS quarterly returns could not be filed in time…

RAJESH BANSAL,CHANDIGARH vs. ADDL. CIT (TDS), CHANDIGARH

In the result, the appeal of the assessee stands allowed

ITA 1447/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh05 Apr 2019AY 2012-13

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.1447/Chd/2018 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Shri Pritish Goyal, CAFor Respondent: Shri Manjit Singh, CIT DR
Section 200(3)Section 250Section 272A(2)(k)

…the default was technical in nature. Moreover, there was no loss to the revenue since the TDS deducted was deposited. " COLLECTOR LAND ACQUISITION vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) ITAT CHANDIGARH BENCHES 'B' (2012) 31 CCH 234 Chd. Trib. (2012) 52 SOT 81 (Chandigarh)(URO) 5 A.Y.2012-13 "it is an admitted fact that the amount of tax deducted at source by the assessee (Person Responsible) was paid within the limit under the relevant provisions of the Act—Assessee was prevented by sufficient case from filing the returns within the statutory period—Even otherwise, there was only a technical and veni…

M/S. HARYANA DISTILLERY LTD.,HARYANA vs. JCIT, KARNAL

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

ITA 1643/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi04 Sept 2018

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri K. Sampath, Sr.AdvocateFor Respondent: Shri A.K. Yadav, Sr. D.R
Section 200(3)Section 272A(2)(k)

…ies, the return could not be filed in time which is beyond the control of the assessee and plausible reasons for default. The assessee relied upon the Order of ITAT, Chandigadh Bench in the case of Collector, Land Acquisition vs. Addl. CIT (TDS), Range (2012) 52 SOT 81 (Chd.). 4. The Ld. CIT(A), however, did not accept the contention of assessee because it was a statutory requirement on the part of the assessee to deduct tax and deposit the amount with the Government and further required to submit the requisite statement as per the provisions of Section 200(3) of the I.T. Act. The assessee has failed to comply w…

M/S. HARYANA DISTILLERY LTD.,HARYANA vs. JCIT, KARNAL

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

ITA 1642/DEL/2015[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi04 Sept 2018

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri K. Sampath, Sr.AdvocateFor Respondent: Shri A.K. Yadav, Sr. D.R
Section 200(3)Section 272A(2)(k)

…ies, the return could not be filed in time which is beyond the control of the assessee and plausible reasons for default. The assessee relied upon the Order of ITAT, Chandigadh Bench in the case of Collector, Land Acquisition vs. Addl. CIT (TDS), Range (2012) 52 SOT 81 (Chd.). 4. The Ld. CIT(A), however, did not accept the contention of assessee because it was a statutory requirement on the part of the assessee to deduct tax and deposit the amount with the Government and further required to submit the requisite statement as per the provisions of Section 200(3) of the I.T. Act. The assessee has failed to comply w…

Collector, Land Acquisition v. Addl. CIT (TDS), Range (52 SOT 81) — Cited in 4 Judgments | BharatTax