Fatheraj Singhvi v. UoI

142 DTR 281High Court2016#1851 most cited

What is Fatheraj Singhvi v. UoI authority for?

Fees under Section 234E cannot be charged for delays in filing TDS statements for periods prior to June 1, 2015, as the processing of such statements falls under Section 200(3), not Section 200A(1)(c).

62

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Fatheraj Singhvi · section 234E · section 200(3) · section 200A(1)(c) · TDS statement delay · late filing fees · period prior to 01.06.2015 · processing of TDS statement · tax deducted at source

Also reported as

72 Taxmann.com 252

Sections most often in play

Section 147Section 148Section 68Section 69ASection 143(1)Section 250Section 143(3)Section 154
Read the full judgment

Issues it is cited on

section 234e(1)section 200a(1)(c)section 200a(1)section 254(2)section 200(3)section 200asection 234esection 200section 254(1)tax deducted at sourcesection 206csection 206

Judgments citing Fatheraj Singhvi v. UoI

Nikulbhai Chaturbhai Patel, HUF, Gandhinagar vs. The ITO, Ward-4(2)(3), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 47/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Rignesh Das, CIT-DR & Shri HargovindFor Respondent: Shri Rignesh Das, CIT-DR & Shri Hargovind
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.45 to 47/Ahd/2025 (Assessment Years: 2014-15 to 2016-17) Nikulbhai Chaturbhai Patel-HUF, Vs. NFAC, Delhi A/303, Divyjivann Heights, Nr. (Present Jurisdiction) Swaminarayan Dham, Dhuleshwar Income Tax Officer, Mahadev Dham, Kudasan, Ward-4(2)(3), Gandhinagar-382007 Ahmedabad [PAN No.AAFHN5095M] (Appellant) .. (Respondent) I.T.A. Nos.266 & 267/Ahd/2025 (Assessment Years: 2014-15 & 2016-17) Income Tax Officer, Vs. Nikulbhai Chaturbhai Patel-HUF, Ward-4(2)(3…

Nikulbhai Chaturbhai Patel, HUF, Gandhinagar vs. The ITO, Ward-4(2)(3), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 46/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Rignesh Das, CIT-DR & Shri HargovindFor Respondent: Shri Rignesh Das, CIT-DR & Shri Hargovind
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.45 to 47/Ahd/2025 (Assessment Years: 2014-15 to 2016-17) Nikulbhai Chaturbhai Patel-HUF, Vs. NFAC, Delhi A/303, Divyjivann Heights, Nr. (Present Jurisdiction) Swaminarayan Dham, Dhuleshwar Income Tax Officer, Mahadev Dham, Kudasan, Ward-4(2)(3), Gandhinagar-382007 Ahmedabad [PAN No.AAFHN5095M] (Appellant) .. (Respondent) I.T.A. Nos.266 & 267/Ahd/2025 (Assessment Years: 2014-15 & 2016-17) Income Tax Officer, Vs. Nikulbhai Chaturbhai Patel-HUF, Ward-4(2)(3…

Nikulbhai Chaturbhai Patel, HUF, Gandhinagar vs. The ITO, Ward-4(2)(3), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 45/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Rignesh Das, CIT-DR & Shri HargovindFor Respondent: Shri Rignesh Das, CIT-DR & Shri Hargovind
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.45 to 47/Ahd/2025 (Assessment Years: 2014-15 to 2016-17) Nikulbhai Chaturbhai Patel-HUF, Vs. NFAC, Delhi A/303, Divyjivann Heights, Nr. (Present Jurisdiction) Swaminarayan Dham, Dhuleshwar Income Tax Officer, Mahadev Dham, Kudasan, Ward-4(2)(3), Gandhinagar-382007 Ahmedabad [PAN No.AAFHN5095M] (Appellant) .. (Respondent) I.T.A. Nos.266 & 267/Ahd/2025 (Assessment Years: 2014-15 & 2016-17) Income Tax Officer, Vs. Nikulbhai Chaturbhai Patel-HUF, Ward-4(2)(3…

Income Tax Ward 4(2)(3) Ahmedabad, Ahmedabad vs. Nikulbhai Chaturbhai Patel HUF, Gandhinagar

In the result, the appeal of the assessee is allowed

ITA 267/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Rignesh Das, CIT-DR & Shri HargovindFor Respondent: Shri Rignesh Das, CIT-DR & Shri Hargovind
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.45 to 47/Ahd/2025 (Assessment Years: 2014-15 to 2016-17) Nikulbhai Chaturbhai Patel-HUF, Vs. NFAC, Delhi A/303, Divyjivann Heights, Nr. (Present Jurisdiction) Swaminarayan Dham, Dhuleshwar Income Tax Officer, Mahadev Dham, Kudasan, Ward-4(2)(3), Gandhinagar-382007 Ahmedabad [PAN No.AAFHN5095M] (Appellant) .. (Respondent) I.T.A. Nos.266 & 267/Ahd/2025 (Assessment Years: 2014-15 & 2016-17) Income Tax Officer, Vs. Nikulbhai Chaturbhai Patel-HUF, Ward-4(2)(3…

Income Tax Ward 4(2)(3) Ahmedabad, Ahmedabad vs. Nikulbhai Chaturbhai Patel HUF, Gandhinagar

In the result, the appeal of the assessee is allowed

ITA 266/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Rignesh Das, CIT-DR & Shri HargovindFor Respondent: Shri Rignesh Das, CIT-DR & Shri Hargovind
Section 143(1)Section 143(3)Section 147Section 148Section 250Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.45 to 47/Ahd/2025 (Assessment Years: 2014-15 to 2016-17) Nikulbhai Chaturbhai Patel-HUF, Vs. NFAC, Delhi A/303, Divyjivann Heights, Nr. (Present Jurisdiction) Swaminarayan Dham, Dhuleshwar Income Tax Officer, Mahadev Dham, Kudasan, Ward-4(2)(3), Gandhinagar-382007 Ahmedabad [PAN No.AAFHN5095M] (Appellant) .. (Respondent) I.T.A. Nos.266 & 267/Ahd/2025 (Assessment Years: 2014-15 & 2016-17) Income Tax Officer, Vs. Nikulbhai Chaturbhai Patel-HUF, Ward-4(2)(3…

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2200/CHNY/2024[AY 2015-16]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जगदीश, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2193, 2194, 2195, 2196, 2197, 2198, 2199 & 2200/CHNY/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. MM Engineers, The Income Tax Officer, 19/9, 1st Street, Vs. Non-Corporate Ward-3(1), Manickavasagar Nagar, Coimbatore. Kavundampalayam, Coimbatore – 641 030. PAN: AAIFM 8844N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : No…

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2199/CHNY/2024[AY 2015-16]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जगदीश, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2193, 2194, 2195, 2196, 2197, 2198, 2199 & 2200/CHNY/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. MM Engineers, The Income Tax Officer, 19/9, 1st Street, Vs. Non-Corporate Ward-3(1), Manickavasagar Nagar, Coimbatore. Kavundampalayam, Coimbatore – 641 030. PAN: AAIFM 8844N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : No…

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2198/CHNY/2024[AY 2015-16]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जगदीश, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2193, 2194, 2195, 2196, 2197, 2198, 2199 & 2200/CHNY/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. MM Engineers, The Income Tax Officer, 19/9, 1st Street, Vs. Non-Corporate Ward-3(1), Manickavasagar Nagar, Coimbatore. Kavundampalayam, Coimbatore – 641 030. PAN: AAIFM 8844N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : No…

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2197/CHNY/2024[AY 14-15]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जगदीश, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2193, 2194, 2195, 2196, 2197, 2198, 2199 & 2200/CHNY/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. MM Engineers, The Income Tax Officer, 19/9, 1st Street, Vs. Non-Corporate Ward-3(1), Manickavasagar Nagar, Coimbatore. Kavundampalayam, Coimbatore – 641 030. PAN: AAIFM 8844N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : No…

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2196/CHNY/2024[AY 2014-15]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जगदीश, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2193, 2194, 2195, 2196, 2197, 2198, 2199 & 2200/CHNY/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. MM Engineers, The Income Tax Officer, 19/9, 1st Street, Vs. Non-Corporate Ward-3(1), Manickavasagar Nagar, Coimbatore. Kavundampalayam, Coimbatore – 641 030. PAN: AAIFM 8844N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : No…

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2195/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जगदीश, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2193, 2194, 2195, 2196, 2197, 2198, 2199 & 2200/CHNY/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. MM Engineers, The Income Tax Officer, 19/9, 1st Street, Vs. Non-Corporate Ward-3(1), Manickavasagar Nagar, Coimbatore. Kavundampalayam, Coimbatore – 641 030. PAN: AAIFM 8844N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : No…

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2194/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जगदीश, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2193, 2194, 2195, 2196, 2197, 2198, 2199 & 2200/CHNY/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. MM Engineers, The Income Tax Officer, 19/9, 1st Street, Vs. Non-Corporate Ward-3(1), Manickavasagar Nagar, Coimbatore. Kavundampalayam, Coimbatore – 641 030. PAN: AAIFM 8844N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : No…

Mm Engineers, Coimbatore vs. Deputy Commissioner of Income Tax, TDS CPC

In the result, the appeals filed by the assessee in ITA Nos

ITA 2193/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai22 Oct 2024

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: NoneFor Respondent: Smt. R. Anita, Addl.CIT
Section 143(1)Section 154Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी जगदीश, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2193, 2194, 2195, 2196, 2197, 2198, 2199 & 2200/CHNY/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. MM Engineers, The Income Tax Officer, 19/9, 1st Street, Vs. Non-Corporate Ward-3(1), Manickavasagar Nagar, Coimbatore. Kavundampalayam, Coimbatore – 641 030. PAN: AAIFM 8844N (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : No…

Kerala Gramin Bank, Udiyankulangara Branch, Thiruvananthapuram vs. The ITO Ward TDS, Trivandrum, Thiruvananthapuram

In the result, the appeals filed by the assessee are allowed

ITA 835/COCH/2022[2013-2014(24Q,Q3)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM & Shri Sandeep Gosain, JM ITA No. 797/COCH/2022 Onchiyam Branch 2013-2014 Q2 Onchiyam Branch 2013-2014 Q2 Onchiyam Branch 2013-2014 Q3 Onchiyam Branch 2013-2014 Q3 Onchiyam Branch 2013-2014 Q4 ITA No. 802/COCH/2022 Onchiyam Branch 2013-2014 Q4 ITA No. 803/COCH/2022 Omasseri Branch 2013-2014 Q2 Omasseri Branch 2013-2014 Q2 Omasseri Branch 2013-2014 Q4 Omasseri Branch 2013-2014 Q4 Ottapalam Branch 2013-2014 Q2 ITA No. 808/COCH/2022 Ottapalam Branch 2013-2014 Q2 ITA No. 809/COCH/2022 Ottapalam Branch 2013-2014 Q3 Unnikula…

Kerala Gramin Bank, Omalloor Branch, Pathanamthitta vs. The ITO Ward TDS, Trivandrum, Thiruvananthapuram

In the result, the appeals filed by the assessee are allowed

ITA 834/COCH/2022[2013-2014(24Q,Q1)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM & Shri Sandeep Gosain, JM ITA No. 797/COCH/2022 Onchiyam Branch 2013-2014 Q2 Onchiyam Branch 2013-2014 Q2 Onchiyam Branch 2013-2014 Q3 Onchiyam Branch 2013-2014 Q3 Onchiyam Branch 2013-2014 Q4 ITA No. 802/COCH/2022 Onchiyam Branch 2013-2014 Q4 ITA No. 803/COCH/2022 Omasseri Branch 2013-2014 Q2 Omasseri Branch 2013-2014 Q2 Omasseri Branch 2013-2014 Q4 Omasseri Branch 2013-2014 Q4 Ottapalam Branch 2013-2014 Q2 ITA No. 808/COCH/2022 Ottapalam Branch 2013-2014 Q2 ITA No. 809/COCH/2022 Ottapalam Branch 2013-2014 Q3 Unnikula…

Kerala Gramin Bank, Omalloor Branch, Pathanamthitta vs. The ITO Ward TDS, Trivandrum, Thiruvananthapuram

In the result, the appeals filed by the assessee are allowed

ITA 833/COCH/2022[2013-2014(24Q,Q3)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM & Shri Sandeep Gosain, JM ITA No. 797/COCH/2022 Onchiyam Branch 2013-2014 Q2 Onchiyam Branch 2013-2014 Q2 Onchiyam Branch 2013-2014 Q3 Onchiyam Branch 2013-2014 Q3 Onchiyam Branch 2013-2014 Q4 ITA No. 802/COCH/2022 Onchiyam Branch 2013-2014 Q4 ITA No. 803/COCH/2022 Omasseri Branch 2013-2014 Q2 Omasseri Branch 2013-2014 Q2 Omasseri Branch 2013-2014 Q4 Omasseri Branch 2013-2014 Q4 Ottapalam Branch 2013-2014 Q2 ITA No. 808/COCH/2022 Ottapalam Branch 2013-2014 Q2 ITA No. 809/COCH/2022 Ottapalam Branch 2013-2014 Q3 Unnikula…

Kerala Gramin Bank, Irulam Branch, Wayanad vs. The ITO Ward TDS, Kozhikode

In the result, the appeals filed by the assessee are allowed

ITA 832/COCH/2022[2013-2014(26Q,Q4)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM & Shri Sandeep Gosain, JM ITA No. 797/COCH/2022 Onchiyam Branch 2013-2014 Q2 Onchiyam Branch 2013-2014 Q2 Onchiyam Branch 2013-2014 Q3 Onchiyam Branch 2013-2014 Q3 Onchiyam Branch 2013-2014 Q4 ITA No. 802/COCH/2022 Onchiyam Branch 2013-2014 Q4 ITA No. 803/COCH/2022 Omasseri Branch 2013-2014 Q2 Omasseri Branch 2013-2014 Q2 Omasseri Branch 2013-2014 Q4 Omasseri Branch 2013-2014 Q4 Ottapalam Branch 2013-2014 Q2 ITA No. 808/COCH/2022 Ottapalam Branch 2013-2014 Q2 ITA No. 809/COCH/2022 Ottapalam Branch 2013-2014 Q3 Unnikula…

Kerala Gramin Bank, Irulam Branch, Wayanad vs. The ITO Ward TDS, Kozhikode

In the result, the appeals filed by the assessee are allowed

ITA 831/COCH/2022[2013-2014(24Q,Q4)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM & Shri Sandeep Gosain, JM ITA No. 797/COCH/2022 Onchiyam Branch 2013-2014 Q2 Onchiyam Branch 2013-2014 Q2 Onchiyam Branch 2013-2014 Q3 Onchiyam Branch 2013-2014 Q3 Onchiyam Branch 2013-2014 Q4 ITA No. 802/COCH/2022 Onchiyam Branch 2013-2014 Q4 ITA No. 803/COCH/2022 Omasseri Branch 2013-2014 Q2 Omasseri Branch 2013-2014 Q2 Omasseri Branch 2013-2014 Q4 Omasseri Branch 2013-2014 Q4 Ottapalam Branch 2013-2014 Q2 ITA No. 808/COCH/2022 Ottapalam Branch 2013-2014 Q2 ITA No. 809/COCH/2022 Ottapalam Branch 2013-2014 Q3 Unnikula…

Kerala Gramin Bank, Irulam Branch, Wayanad vs. The ITO Ward TDS, Kozhikode

In the result, the appeals filed by the assessee are allowed

ITA 830/COCH/2022[2013-2014(24Q,Q3)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM & Shri Sandeep Gosain, JM ITA No. 797/COCH/2022 Onchiyam Branch 2013-2014 Q2 Onchiyam Branch 2013-2014 Q2 Onchiyam Branch 2013-2014 Q3 Onchiyam Branch 2013-2014 Q3 Onchiyam Branch 2013-2014 Q4 ITA No. 802/COCH/2022 Onchiyam Branch 2013-2014 Q4 ITA No. 803/COCH/2022 Omasseri Branch 2013-2014 Q2 Omasseri Branch 2013-2014 Q2 Omasseri Branch 2013-2014 Q4 Omasseri Branch 2013-2014 Q4 Ottapalam Branch 2013-2014 Q2 ITA No. 808/COCH/2022 Ottapalam Branch 2013-2014 Q2 ITA No. 809/COCH/2022 Ottapalam Branch 2013-2014 Q3 Unnikula…

Kerala Gramin Bank, Irulam Branch, Wayanad vs. The ITO Ward TDS, Kozhikode

In the result, the appeals filed by the assessee are allowed

ITA 829/COCH/2022[2013-2014(26Q, Q2)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM & Shri Sandeep Gosain, JM ITA No. 797/COCH/2022 Onchiyam Branch 2013-2014 Q2 Onchiyam Branch 2013-2014 Q2 Onchiyam Branch 2013-2014 Q3 Onchiyam Branch 2013-2014 Q3 Onchiyam Branch 2013-2014 Q4 ITA No. 802/COCH/2022 Onchiyam Branch 2013-2014 Q4 ITA No. 803/COCH/2022 Omasseri Branch 2013-2014 Q2 Omasseri Branch 2013-2014 Q2 Omasseri Branch 2013-2014 Q4 Omasseri Branch 2013-2014 Q4 Ottapalam Branch 2013-2014 Q2 ITA No. 808/COCH/2022 Ottapalam Branch 2013-2014 Q2 ITA No. 809/COCH/2022 Ottapalam Branch 2013-2014 Q3 Unnikula…