Fatehraj Singhvi v. UOI

73 Taxmann.com 252High Court2016#15 most cited

What is Fatehraj Singhvi v. UOI authority for?

Late fees under section 234E are not applicable for periods prior to June 1, 2015, as the amendment to section 200A inserting clause (c) was effective from that date.

1,778

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2017 to 2026.

Also referred to as

Fatehraj Singhvi v. UOI · section 234E · section 200A · late fees · TDS returns · prior to June 1 2015 · amendment · Karnataka High Court

Sections most often in play

Section 234ESection 200ASection 154Section 250Section 156Section 220(2)Section 200(3)Section 271H

Issues it is cited on

section 200(3)section 220section 220(2)mistake apparent on recordsection 234esection 200asection 200a(1)(c)section 200section 200a(1)tax collected at sourcetax deducted at sourcesection 206c

Judgments citing Fatehraj Singhvi v. UOI

M/S. Gcl Equipment & Machines Pvt. Ltd, Mumbai vs. TDS CPC, Ghaziabad

Appeals are allowed

ITA 132/MUM/2022[2014-15 quarter 3]Status: DisposedITAT Mumbai25 May 2022

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

For Appellant: Shri Bharat Kumar, ARFor Respondent: Shri Hoshang B Irani, DR
Section 200ASection 234DSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KAVITHA RAJAGOPAL, JM ITA No. 126 to 129/Mum/2022 (Assessment Year 2015-16) ITA No. 130 to 133/Mum/2022 (Assessment Year 2014-15) ITA No. 134 to 136/Mum/2022 (Assessment Year 2013-14) The TDS CPC M/s GCL Equipment and Uttar Pradesh, Machines Pvt. Ltd. Aayakar Bhavan, Sector 3, 35-36/C.L.K, Arcade, Marol Naka, Sir M.V.Road, Vaishali, Ghazizabad, Vs. Andheri (East) Ghaziabad, Mumbai-400 059 Uttar Pradesh- 201010 (Respondent) (Appellant) PAN No. AAACG5360J Assessee by : Shri Bharat Kumar, AR Revenue by : Shri Hoshang…

M/S. Gcl Equipment & Machines Pvt. Ltd, Mumbai vs. TDS CPC, Ghaziabad

Appeals are allowed

ITA 131/MUM/2022[2014-15 QUARTER 2]Status: DisposedITAT Mumbai25 May 2022

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

For Appellant: Shri Bharat Kumar, ARFor Respondent: Shri Hoshang B Irani, DR
Section 200ASection 234DSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KAVITHA RAJAGOPAL, JM ITA No. 126 to 129/Mum/2022 (Assessment Year 2015-16) ITA No. 130 to 133/Mum/2022 (Assessment Year 2014-15) ITA No. 134 to 136/Mum/2022 (Assessment Year 2013-14) The TDS CPC M/s GCL Equipment and Uttar Pradesh, Machines Pvt. Ltd. Aayakar Bhavan, Sector 3, 35-36/C.L.K, Arcade, Marol Naka, Sir M.V.Road, Vaishali, Ghazizabad, Vs. Andheri (East) Ghaziabad, Mumbai-400 059 Uttar Pradesh- 201010 (Respondent) (Appellant) PAN No. AAACG5360J Assessee by : Shri Bharat Kumar, AR Revenue by : Shri Hoshang…

M/S. Gcl Equipment and Machins Pvt. Ltd, Mumbai vs. TDS CPC, Ghaziabad

Appeals are allowed

ITA 130/MUM/2022[2014-15 QUARTER 1]Status: DisposedITAT Mumbai25 May 2022

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

For Appellant: Shri Bharat Kumar, ARFor Respondent: Shri Hoshang B Irani, DR
Section 200ASection 234DSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KAVITHA RAJAGOPAL, JM ITA No. 126 to 129/Mum/2022 (Assessment Year 2015-16) ITA No. 130 to 133/Mum/2022 (Assessment Year 2014-15) ITA No. 134 to 136/Mum/2022 (Assessment Year 2013-14) The TDS CPC M/s GCL Equipment and Uttar Pradesh, Machines Pvt. Ltd. Aayakar Bhavan, Sector 3, 35-36/C.L.K, Arcade, Marol Naka, Sir M.V.Road, Vaishali, Ghazizabad, Vs. Andheri (East) Ghaziabad, Mumbai-400 059 Uttar Pradesh- 201010 (Respondent) (Appellant) PAN No. AAACG5360J Assessee by : Shri Bharat Kumar, AR Revenue by : Shri Hoshang…

Gcl Equipment and Machines Pvt. Ltd., Mumbai vs. TDS CPC, Ghaziabad

Appeals are allowed

ITA 129/MUM/2022[2015-16, Q-4]Status: DisposedITAT Mumbai25 May 2022

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

For Appellant: Shri Bharat Kumar, ARFor Respondent: Shri Hoshang B Irani, DR
Section 200ASection 234DSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KAVITHA RAJAGOPAL, JM ITA No. 126 to 129/Mum/2022 (Assessment Year 2015-16) ITA No. 130 to 133/Mum/2022 (Assessment Year 2014-15) ITA No. 134 to 136/Mum/2022 (Assessment Year 2013-14) The TDS CPC M/s GCL Equipment and Uttar Pradesh, Machines Pvt. Ltd. Aayakar Bhavan, Sector 3, 35-36/C.L.K, Arcade, Marol Naka, Sir M.V.Road, Vaishali, Ghazizabad, Vs. Andheri (East) Ghaziabad, Mumbai-400 059 Uttar Pradesh- 201010 (Respondent) (Appellant) PAN No. AAACG5360J Assessee by : Shri Bharat Kumar, AR Revenue by : Shri Hoshang…

M/S. Gcl Equipment and Machines Pvt. Ltd, Mumbai vs. TDS CPC, Ghaziabad

Appeals are allowed

ITA 128/MUM/2022[2015-16+ QUARTER 3]Status: DisposedITAT Mumbai25 May 2022

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

For Appellant: Shri Bharat Kumar, ARFor Respondent: Shri Hoshang B Irani, DR
Section 200ASection 234DSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KAVITHA RAJAGOPAL, JM ITA No. 126 to 129/Mum/2022 (Assessment Year 2015-16) ITA No. 130 to 133/Mum/2022 (Assessment Year 2014-15) ITA No. 134 to 136/Mum/2022 (Assessment Year 2013-14) The TDS CPC M/s GCL Equipment and Uttar Pradesh, Machines Pvt. Ltd. Aayakar Bhavan, Sector 3, 35-36/C.L.K, Arcade, Marol Naka, Sir M.V.Road, Vaishali, Ghazizabad, Vs. Andheri (East) Ghaziabad, Mumbai-400 059 Uttar Pradesh- 201010 (Respondent) (Appellant) PAN No. AAACG5360J Assessee by : Shri Bharat Kumar, AR Revenue by : Shri Hoshang…

M/S. Gcl Equipment and Machines Pvt. Ltd, Mumbai vs. TDS CPC, Mumbai

Appeals are allowed

ITA 127/MUM/2022[2015-16 QUARTER 2]Status: DisposedITAT Mumbai25 May 2022

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

For Appellant: Shri Bharat Kumar, ARFor Respondent: Shri Hoshang B Irani, DR
Section 200ASection 234DSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KAVITHA RAJAGOPAL, JM ITA No. 126 to 129/Mum/2022 (Assessment Year 2015-16) ITA No. 130 to 133/Mum/2022 (Assessment Year 2014-15) ITA No. 134 to 136/Mum/2022 (Assessment Year 2013-14) The TDS CPC M/s GCL Equipment and Uttar Pradesh, Machines Pvt. Ltd. Aayakar Bhavan, Sector 3, 35-36/C.L.K, Arcade, Marol Naka, Sir M.V.Road, Vaishali, Ghazizabad, Vs. Andheri (East) Ghaziabad, Mumbai-400 059 Uttar Pradesh- 201010 (Respondent) (Appellant) PAN No. AAACG5360J Assessee by : Shri Bharat Kumar, AR Revenue by : Shri Hoshang…

M/S. Gcl Equipment and Machines Pvt. Ltd, Mumbai vs. TDS CPC, Uttar Pradesh

Appeals are allowed

ITA 126/MUM/2022[2015-16 QUARTER 1]Status: DisposedITAT Mumbai25 May 2022

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

For Appellant: Shri Bharat Kumar, ARFor Respondent: Shri Hoshang B Irani, DR
Section 200ASection 234DSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KAVITHA RAJAGOPAL, JM ITA No. 126 to 129/Mum/2022 (Assessment Year 2015-16) ITA No. 130 to 133/Mum/2022 (Assessment Year 2014-15) ITA No. 134 to 136/Mum/2022 (Assessment Year 2013-14) The TDS CPC M/s GCL Equipment and Uttar Pradesh, Machines Pvt. Ltd. Aayakar Bhavan, Sector 3, 35-36/C.L.K, Arcade, Marol Naka, Sir M.V.Road, Vaishali, Ghazizabad, Vs. Andheri (East) Ghaziabad, Mumbai-400 059 Uttar Pradesh- 201010 (Respondent) (Appellant) PAN No. AAACG5360J Assessee by : Shri Bharat Kumar, AR Revenue by : Shri Hoshang…

Passport Jeans Pvt Ltd, Kolkata vs. DCIT, CPC, Bangalore

In the result, the appeal of assessee is partly allowed

ITA 575/KOL/2021[2013-14]Status: DisposedITAT Kolkata18 May 2022AY 2013-14

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

Section 200ASection 234E

…us. 3 Passport Jeans Pvt. Ltd., AY 2013-14 4. We have heard rival submissions and gone through the facts and circumstances of the case. We find that the issue is no longer res integra. The Hon’ble Karnataka High Court in the case of Fatehraj Singhvi Vs. UOI (73 Taxmann.com 252 dated 26.08.2016) has held that the amendment in section 200A by way of insertion of clause (c) is only with effect from (w.e.f.) 01.06.2015 and therefore no fees would be payable by the assessee for any period prior to 01.06.2015. We find that the reliance by the Ld. Counsel for the assessee on the decision of Hon’ble Karnataka High Court…

M/S. Madanthyar Primary Agricultural Credit Co-Operative Society(Previously Known As Madanthyar Service Co-Operative Bank Ltd., Madanthyar vs. Deputy Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, the appeals of the Assessee are allowed for statistical purposes

ITA 170/BANG/2022[2015-16]Status: DisposedITAT Bangalore17 May 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Smt. Prathibha R, AdvocateFor Respondent: Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.163 to 170/Bang/2022 Assessment Years : 2013-14 to 2015-16 M/s. Madanthyar Primary DCIT, Vs. Agricultural Credit Co-operative CPC-TDS, Society (previously known as Ghaziabad. Madanthyar Service Co-operative Bank Ltd.,), No.397, Madanthyar Post, Belthangady Tq., Madanthyar -574 224. PAN : AAAJM 0312 M APPELLANT RESPONDENT Assessee by : Smt. Prathibha R, Advocate Revenue by : Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.05.2022 Date of Pr…

M/S. Madanthyar Primary Agricultural Credit Co-Operative Society(Previously Known As Madanthyar Service Co-Operative Bank Ltd., Madanthyar vs. Deputy Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, the appeals of the Assessee are allowed for statistical purposes

ITA 169/BANG/2022[2015-16]Status: DisposedITAT Bangalore17 May 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Smt. Prathibha R, AdvocateFor Respondent: Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.163 to 170/Bang/2022 Assessment Years : 2013-14 to 2015-16 M/s. Madanthyar Primary DCIT, Vs. Agricultural Credit Co-operative CPC-TDS, Society (previously known as Ghaziabad. Madanthyar Service Co-operative Bank Ltd.,), No.397, Madanthyar Post, Belthangady Tq., Madanthyar -574 224. PAN : AAAJM 0312 M APPELLANT RESPONDENT Assessee by : Smt. Prathibha R, Advocate Revenue by : Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.05.2022 Date of Pr…

M/S. Madanthyar Primary Agricultural Credit Co-Operative Society(Previously Known As Madanthyar Service Co-Operative Bank Ltd., Madanthyar vs. Deputy Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, the appeals of the Assessee are allowed for statistical purposes

ITA 168/BANG/2022[2015-16]Status: DisposedITAT Bangalore17 May 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Smt. Prathibha R, AdvocateFor Respondent: Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.163 to 170/Bang/2022 Assessment Years : 2013-14 to 2015-16 M/s. Madanthyar Primary DCIT, Vs. Agricultural Credit Co-operative CPC-TDS, Society (previously known as Ghaziabad. Madanthyar Service Co-operative Bank Ltd.,), No.397, Madanthyar Post, Belthangady Tq., Madanthyar -574 224. PAN : AAAJM 0312 M APPELLANT RESPONDENT Assessee by : Smt. Prathibha R, Advocate Revenue by : Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.05.2022 Date of Pr…

M/S. Madanthyar Primary Agricultural Credit Co-Operative Society(Previously Known As Madanthyar Service Co-Operative Bank Ltd., Madanthyar vs. Deputy Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, the appeals of the Assessee are allowed for statistical purposes

ITA 167/BANG/2022[2015-16]Status: DisposedITAT Bangalore17 May 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Smt. Prathibha R, AdvocateFor Respondent: Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.163 to 170/Bang/2022 Assessment Years : 2013-14 to 2015-16 M/s. Madanthyar Primary DCIT, Vs. Agricultural Credit Co-operative CPC-TDS, Society (previously known as Ghaziabad. Madanthyar Service Co-operative Bank Ltd.,), No.397, Madanthyar Post, Belthangady Tq., Madanthyar -574 224. PAN : AAAJM 0312 M APPELLANT RESPONDENT Assessee by : Smt. Prathibha R, Advocate Revenue by : Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.05.2022 Date of Pr…

M/S. Madanthyar Primary Agricultural Credit Co-Operative Society(Previously Known As Madanthyar Service Co-Operative Bank Ltd., Madanthyar vs. Deputy Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, the appeals of the Assessee are allowed for statistical purposes

ITA 166/BANG/2022[2014-15]Status: DisposedITAT Bangalore17 May 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Smt. Prathibha R, AdvocateFor Respondent: Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.163 to 170/Bang/2022 Assessment Years : 2013-14 to 2015-16 M/s. Madanthyar Primary DCIT, Vs. Agricultural Credit Co-operative CPC-TDS, Society (previously known as Ghaziabad. Madanthyar Service Co-operative Bank Ltd.,), No.397, Madanthyar Post, Belthangady Tq., Madanthyar -574 224. PAN : AAAJM 0312 M APPELLANT RESPONDENT Assessee by : Smt. Prathibha R, Advocate Revenue by : Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.05.2022 Date of Pr…

M/S. Madanthyar Primary Agricultural Credit Co-Operative Society(Previously Known As Madanthyar Service Co-Operative Bank Ltd., Madanthyar vs. Deputy Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, the appeals of the Assessee are allowed for statistical purposes

ITA 165/BANG/2022[2014-15]Status: DisposedITAT Bangalore17 May 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Smt. Prathibha R, AdvocateFor Respondent: Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.163 to 170/Bang/2022 Assessment Years : 2013-14 to 2015-16 M/s. Madanthyar Primary DCIT, Vs. Agricultural Credit Co-operative CPC-TDS, Society (previously known as Ghaziabad. Madanthyar Service Co-operative Bank Ltd.,), No.397, Madanthyar Post, Belthangady Tq., Madanthyar -574 224. PAN : AAAJM 0312 M APPELLANT RESPONDENT Assessee by : Smt. Prathibha R, Advocate Revenue by : Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.05.2022 Date of Pr…

M/S. Madanthyar Primary Agricultural Credit Co-Operative Society(Previously Known As Madanthyar Service Co-Operative Bank Ltd., Madanthyar vs. Deputy Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, the appeals of the Assessee are allowed for statistical purposes

ITA 164/BANG/2022[2013-14]Status: DisposedITAT Bangalore17 May 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Smt. Prathibha R, AdvocateFor Respondent: Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.163 to 170/Bang/2022 Assessment Years : 2013-14 to 2015-16 M/s. Madanthyar Primary DCIT, Vs. Agricultural Credit Co-operative CPC-TDS, Society (previously known as Ghaziabad. Madanthyar Service Co-operative Bank Ltd.,), No.397, Madanthyar Post, Belthangady Tq., Madanthyar -574 224. PAN : AAAJM 0312 M APPELLANT RESPONDENT Assessee by : Smt. Prathibha R, Advocate Revenue by : Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.05.2022 Date of Pr…

M/S. Madanthyar Primary Agricultural Credit Co-Operative Society(Previously Known As Madanthyar Service Co-Operative Bank Ltd., Madanthyar vs. Deputy Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, the appeals of the Assessee are allowed for statistical purposes

ITA 163/BANG/2022[2013-14]Status: DisposedITAT Bangalore17 May 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

For Appellant: Smt. Prathibha R, AdvocateFor Respondent: Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.163 to 170/Bang/2022 Assessment Years : 2013-14 to 2015-16 M/s. Madanthyar Primary DCIT, Vs. Agricultural Credit Co-operative CPC-TDS, Society (previously known as Ghaziabad. Madanthyar Service Co-operative Bank Ltd.,), No.397, Madanthyar Post, Belthangady Tq., Madanthyar -574 224. PAN : AAAJM 0312 M APPELLANT RESPONDENT Assessee by : Smt. Prathibha R, Advocate Revenue by : Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.05.2022 Date of Pr…

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward 1(2), Chennai

In the result, petition fails and is dismissed

ITA 194/CHNY/2022[2015-16]Status: DisposedITAT Chennai12 May 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…ce the amendment to Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016)which has subsequently been followed by same court while adjudicating Writ Petition No. 618/2015 filed by Shree Ayappa Educational Charitable Trust. The relevant observations of Hon’ble Karnataka, for ease of reference, could be extracted in the following manner: - ITA Nos.185 to194/Chny/2022 6. We have heard learned Senior Cou…

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward -1(2), Chennai

In the result, petition fails and is dismissed

ITA 193/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 May 2022AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…ce the amendment to Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016)which has subsequently been followed by same court while adjudicating Writ Petition No. 618/2015 filed by Shree Ayappa Educational Charitable Trust. The relevant observations of Hon’ble Karnataka, for ease of reference, could be extracted in the following manner: - ITA Nos.185 to194/Chny/2022 6. We have heard learned Senior Cou…

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward -1(2), Chennai

In the result, petition fails and is dismissed

ITA 192/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 May 2022AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…ce the amendment to Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016)which has subsequently been followed by same court while adjudicating Writ Petition No. 618/2015 filed by Shree Ayappa Educational Charitable Trust. The relevant observations of Hon’ble Karnataka, for ease of reference, could be extracted in the following manner: - ITA Nos.185 to194/Chny/2022 6. We have heard learned Senior Cou…

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward -1(2), Chennai

In the result, petition fails and is dismissed

ITA 191/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 May 2022AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…ce the amendment to Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016)which has subsequently been followed by same court while adjudicating Writ Petition No. 618/2015 filed by Shree Ayappa Educational Charitable Trust. The relevant observations of Hon’ble Karnataka, for ease of reference, could be extracted in the following manner: - ITA Nos.185 to194/Chny/2022 6. We have heard learned Senior Cou…