Fateh Raj Singhvi & Ors. v. UOI

289 CTR 602High Court2016#58 most cited

What is Fateh Raj Singhvi & Ors. v. UOI authority for?

A fee under Section 234E cannot be levied or adjusted in an intimation under Section 200A for TDS statements pertaining to periods prior to June 1, 2015, as the enabling amendment to Section 200A(1)(c) came into effect only from that date.

844

judgments rely on this decision, according to BharatTax’s citation analysis of 381,123 Indian tax judgments — from 2017 to 2026.

Also referred to as

Fateh Raj Singhvi · Section 234E · Section 200A · late filing fee TDS · fee prior to 01.06.2015 · processing of TDS statement · intimation Section 200A(1)(c) · retrospective levy 234E

Sections most often in play

Section 234ESection 200ASection 154Section 250Section 220(2)Section 156Section 201(1)Section 200(3)

Issues it is cited on

section 200a(1)(c)section 200a(1)section 200(3)section 234esection 200asection 200section 206csection 206section 220(2)section 20tax deducted at sourcedelay in filing appeal

Judgments citing Fateh Raj Singhvi & Ors. v. UOI

Karuna Electricals, Chennai vs. ACIT Centralized Processing Cell - TDS, Ghaziabad

In the result, all the appeals of the assessee for assessment

ITA 2327/CHNY/2018[2014-15]Status: DisposedITAT Chennai12 Dec 2018AY 2014-15

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: NoneFor Respondent: Mr.AR.V.Sreenivasan,JCIT,D.R
Section 154Section 200ASection 234ESection 246ASection 271H

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.2327 to 2333/Chny/2018 "नधा"रण वष" /Assessment years : 2014-15 to 2016-17 M/s.Karuna Electricals, Vs. The ACIT, 37,1st Floor Second street, CPC-TDS, Srinivasa Nagar, Koyambedu, Ghaziabad. Chennai 600 107. [PAN CHEKO 7065 C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : None ""यथ" क" ओर से /Respondent by : Mr.…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2110/CHNY/2018[2015-16(Q4)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2109/CHNY/2018[2015-16(Q3)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2108/CHNY/2018[2015-16(Q2)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2107/CHNY/2018[2015-17(Q1)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2106/CHNY/2018[2014-15(Q4)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2105/CHNY/2018[2014-15(Q3)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2104/CHNY/2018[2014-15(Q2)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2103/CHNY/2018[2014-15(Q1)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2102/CHNY/2018[2013-17(Q4)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2101/CHNY/2018[2013-17(Q3)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Nav-Alka Co-Op. Housing Society Limited, Mumbai vs. Deputy Commissioner of Income Tax (TDS) Centralized Processing Cell, Ghazibad

In the result, both appeals of the assessees are allowed

ITA 4457/MUM/2018[2015-16 (26Q 2ND QUARTER)]Status: DisposedITAT Mumbai04 Oct 2018

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 200ASection 234ESection 246A

…esent case had been rightly charged by way of adjustment made while processing return u/s 200A of the Act. 7. In rebuttal, ld. counsel for the assessee stated that the Hon'ble Karnataka High Court in the case of Fatheraj Singhvi & ors. Vs Union of India & Ors.289 CTR 602 (Kar) had ruled in favour of the assessee, that prior to 01.06.2015, no adjustment on account of fees u/s 234E could be made by the AO while processing returns u/s 200A of the Act. The ld. counsel for the assessee further stated that as per the established principles of interpretation of Statute, where two views were possible on an issue, the vie…

Nav-Alka Co-Op. Housing Society Limited, Mumbai vs. Deputy Commissioner of Income Tax (TDS) Centralized Processing Cell, Ghazibad

In the result, both appeals of the assessees are allowed

ITA 4456/MUM/2018[2014-15 (26Q 4TH QUARTER)]Status: DisposedITAT Mumbai04 Oct 2018

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 200ASection 234ESection 246A

…esent case had been rightly charged by way of adjustment made while processing return u/s 200A of the Act. 7. In rebuttal, ld. counsel for the assessee stated that the Hon'ble Karnataka High Court in the case of Fatheraj Singhvi & ors. Vs Union of India & Ors.289 CTR 602 (Kar) had ruled in favour of the assessee, that prior to 01.06.2015, no adjustment on account of fees u/s 234E could be made by the AO while processing returns u/s 200A of the Act. The ld. counsel for the assessee further stated that as per the established principles of interpretation of Statute, where two views were possible on an issue, the vie…

Terra Infra Development Limited, Hyderabad vs. Income Tax Officer (TDS), Ward-2(3), Hyderabad

The appeals of the assessee stand allowed”

ITA 1876/HYD/2017[2013-14]Status: DisposedITAT Hyderabad03 Oct 2018AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri K.C. DevdasFor Respondent: Shri K.J. Rao, DR
Section 154Section 200ASection 234CSection 234E

…ITA Nos 1875 and 1876 of 2017 Terra Infra Development Ltd Hyderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member ITA Nos.1876 & 1875/Hyd/2017 (Assessment Years: 2013-14 & 2014-15) M/s. Terra Infra Vs Income Tax Officer (TDS) Development Limited Ward 2(3) Hyderabad Hyderabad PAN:AAACN7166R (Appellant) (Respondent) For Assessee : Shri K.C. Devdas For Revenue : Shri K.J. Rao, DR Date of Hearing: 08.08.2018 Date of Pronouncement: 03.10.2018 O R D E R Per Smt. P. Madhavi Devi, J.M. Both are ass…

Terra Infra Development Limited, Hyderabad vs. Income Tax Officer (TDS), Ward-2(3), Hyderabad

The appeals of the assessee stand allowed”

ITA 1875/HYD/2017[2014-15]Status: DisposedITAT Hyderabad03 Oct 2018AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri K.C. DevdasFor Respondent: Shri K.J. Rao, DR
Section 154Section 200ASection 234CSection 234E

…ITA Nos 1875 and 1876 of 2017 Terra Infra Development Ltd Hyderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member ITA Nos.1876 & 1875/Hyd/2017 (Assessment Years: 2013-14 & 2014-15) M/s. Terra Infra Vs Income Tax Officer (TDS) Development Limited Ward 2(3) Hyderabad Hyderabad PAN:AAACN7166R (Appellant) (Respondent) For Assessee : Shri K.C. Devdas For Revenue : Shri K.J. Rao, DR Date of Hearing: 08.08.2018 Date of Pronouncement: 03.10.2018 O R D E R Per Smt. P. Madhavi Devi, J.M. Both are ass…

Meghna Gupta, Faridabad vs. ACIT, CPC- TDS, Ghaziabad

In the result appeal of the assessee is allowed

ITA 2649/DEL/2018[2014-15]Status: DisposedITAT Delhi01 Oct 2018AY 2014-15

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Sujit Kumar, Sr. DR
Section 194Section 194ISection 200ASection 201Section 220Section 220(2)Section 234E

…- INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No.:-2649/Del/2018 Assessment Year: 2014-15 Meghna Gupta, ACIT, CPC-TDS, H.No. 1441, Sector-14, Ghaziabad Vs. Faridabad (Appellant) (Respondent) Assessee by: Shri Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate Department by : Shri Sujit Kumar, Sr. DR Date of Hearing 03/07/2018 Date of 01/10/2018 pronouncement O R D E R PER AMIT SHUKLA, J.M. The aforesaid appeal has been filed by the assessee against impugned order dated 1.3.2018, passed by Ld. CIT (Appeals), Far…

The Head Mistress, Akiliyath Lp School, Kannur vs. The ACIT, Cochin

In the result, the appeal filed by the assessee allowed

ITA 145/COCH/2017[2013-14]Status: DisposedITAT Cochin14 Sept 2018AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: --- None ---For Respondent: Smt.A.S.Bindhu
Section 200Section 200ASection 200A(1)Section 201Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.145/Coch/2017 : Asst.Year 2013-2014 (4th Quarter) The Headmistress The Income Tax Officer Akliyath L.P.School Vs. (TDS) Azhikode Kannur. Kannur – 670 009. PAN : CHNAO2816C. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Smt.A.S.Bindhu Date of Pronouncement : 17.09.2018 Date of Hearing : 12.09.2018 O R D E R Per George George K., JM This appeal at the instance of the assessee is directed against CIT(Appeals)’s order dated 30.12.2016. The relevant financial year…

Tb and Id Hospital, Puri vs. ITO-TDS(1), Bhubaneswar

In the result, appeals of the assessee i

ITA 326/CTK/2018[2014-15]Status: DisposedITAT Cuttack27 Aug 2018AY 2014-15

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita Nos.323 To 332/Ctk/2018 Ay: 2013-2014(Quarter-4) Ay: 2014-2015 (Quarter-1, 2, 3 & 4) Ay: 2015-2016 (Quarter-1, 2, 3 & 4) Ay: 2016-2017 (Quarter-1) Tb & Id Hospital, Vs. Ito-Tds(1), Bhubaneswar At/Po/Dist-Puri-752002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bbnti 0335 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.R.Mohanty/D.S.Jethi, Ar राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 27/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 27/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, All Dated 25.06.2018 Passed In I.T.Appeal No.0134, 0135, 0136 & 0137/17-18 For The Assessment Year 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee’S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act. 3. Brief Facts Of The Case Are That In All The Above Appeals Under Consideration, Admittedly There Was A Delay In Filing Of Tds Statement & During The Processing Of Tds Return, The Ao(Tds) Raised Demand By Way Of Intimations Issued U/S.200A Of The Act For Levy Of Fees U/S.234E For 2

For Appellant: Shri P.R.Mohanty/D.S.Jethi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 200ASection 234Section 234E

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA Nos.323 to 332/CTK/2018 AY: 2013-2014(Quarter-4) AY: 2014-2015 (Quarter-1, 2, 3 & 4) AY: 2015-2016 (Quarter-1, 2, 3 & 4) AY: 2016-2017 (Quarter-1) TB and ID Hospital, Vs. ITO-TDS(1), Bhubaneswar At/PO/Dist-Puri-752002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : BBNTI 0335 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri P.R.Mohanty/D.S.Jethi, AR राज"व क" ओर से /Revenue by : Shri Subhendu Dutta, DR सुनवाई क" तार"ख /…

Tb and Id Hospital, Puri vs. ITO-TDS(1), Bhubaneswar

In the result, appeals of the assessee i

ITA 325/CTK/2018[2014-15]Status: DisposedITAT Cuttack27 Aug 2018AY 2014-15

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita Nos.323 To 332/Ctk/2018 Ay: 2013-2014(Quarter-4) Ay: 2014-2015 (Quarter-1, 2, 3 & 4) Ay: 2015-2016 (Quarter-1, 2, 3 & 4) Ay: 2016-2017 (Quarter-1) Tb & Id Hospital, Vs. Ito-Tds(1), Bhubaneswar At/Po/Dist-Puri-752002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bbnti 0335 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.R.Mohanty/D.S.Jethi, Ar राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 27/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 27/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, All Dated 25.06.2018 Passed In I.T.Appeal No.0134, 0135, 0136 & 0137/17-18 For The Assessment Year 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee’S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act. 3. Brief Facts Of The Case Are That In All The Above Appeals Under Consideration, Admittedly There Was A Delay In Filing Of Tds Statement & During The Processing Of Tds Return, The Ao(Tds) Raised Demand By Way Of Intimations Issued U/S.200A Of The Act For Levy Of Fees U/S.234E For 2

For Appellant: Shri P.R.Mohanty/D.S.Jethi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 200ASection 234Section 234E

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA Nos.323 to 332/CTK/2018 AY: 2013-2014(Quarter-4) AY: 2014-2015 (Quarter-1, 2, 3 & 4) AY: 2015-2016 (Quarter-1, 2, 3 & 4) AY: 2016-2017 (Quarter-1) TB and ID Hospital, Vs. ITO-TDS(1), Bhubaneswar At/PO/Dist-Puri-752002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : BBNTI 0335 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri P.R.Mohanty/D.S.Jethi, AR राज"व क" ओर से /Revenue by : Shri Subhendu Dutta, DR सुनवाई क" तार"ख /…

Tb and Id Hospital, Puri vs. ITO-TDS(1), Bhubaneswar

In the result, appeals of the assessee i

ITA 324/CTK/2018[2014-15]Status: DisposedITAT Cuttack27 Aug 2018AY 2014-15

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita Nos.323 To 332/Ctk/2018 Ay: 2013-2014(Quarter-4) Ay: 2014-2015 (Quarter-1, 2, 3 & 4) Ay: 2015-2016 (Quarter-1, 2, 3 & 4) Ay: 2016-2017 (Quarter-1) Tb & Id Hospital, Vs. Ito-Tds(1), Bhubaneswar At/Po/Dist-Puri-752002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bbnti 0335 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.R.Mohanty/D.S.Jethi, Ar राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 27/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 27/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, All Dated 25.06.2018 Passed In I.T.Appeal No.0134, 0135, 0136 & 0137/17-18 For The Assessment Year 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee’S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act. 3. Brief Facts Of The Case Are That In All The Above Appeals Under Consideration, Admittedly There Was A Delay In Filing Of Tds Statement & During The Processing Of Tds Return, The Ao(Tds) Raised Demand By Way Of Intimations Issued U/S.200A Of The Act For Levy Of Fees U/S.234E For 2

For Appellant: Shri P.R.Mohanty/D.S.Jethi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 200ASection 234Section 234E

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA Nos.323 to 332/CTK/2018 AY: 2013-2014(Quarter-4) AY: 2014-2015 (Quarter-1, 2, 3 & 4) AY: 2015-2016 (Quarter-1, 2, 3 & 4) AY: 2016-2017 (Quarter-1) TB and ID Hospital, Vs. ITO-TDS(1), Bhubaneswar At/PO/Dist-Puri-752002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : BBNTI 0335 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri P.R.Mohanty/D.S.Jethi, AR राज"व क" ओर से /Revenue by : Shri Subhendu Dutta, DR सुनवाई क" तार"ख /…