What is Jiji Varghese v. ITO(TDS) & Ors. authority for?

Section 234E fee cannot be imposed for periods prior to June 1, 2015. This applies even when the processing of the return under Section 200A(c) occurred before that date.

How many judgments cite Jiji Varghese v. ITO(TDS) & Ors.?

220 judgments on BharatTax cite Jiji Varghese v. ITO(TDS) & Ors. (443 ITR 267), spanning 2022 to 2026.

Which sections of the Income Tax Act does Jiji Varghese v. ITO(TDS) & Ors. come up under?

It is most often cited in judgments turning on Section 200A, Section 234E, Section 154, Section 250, Section 220(2), Section 143(3).

Jiji Varghese v. ITO(TDS) & Ors. (443 ITR 267)

Durga Machtech Pvt.Ltd, Pune vs. ITO, TDS Ward-1, Pune

Appeals of the assessee are allowed for statistical purposes

ITA 2731/PUN/2025[2013-14(26Q-Q3)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)

Section 154Section 200ASection 234E

…ssessee. The assessee, therefore, prays to set aside the order of CIT(A) dt 29/08/2025 for re-adjudication, de novo, after taking into account that the delay is not applicable, when jurisdiction is challenged, by the assessee. Refer Jiji Varghese v ITO (2022) 443 ITR 267 (Ker). 4. Without prejudice to Ground No 1 to 3 above on the basis of facts and circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals) of National Faceless 47,760/- u/s 234E for the period prior to 01st June, 2015. 5. The appellant craves leave to add, alter. omit or substitute any of the grounds at the time of hearin…

Durga Machtech Pvt.Ltd, Pune vs. ITO, TDS Ward-1, Pune

Appeals of the assessee are allowed for statistical purposes

ITA 2730/PUN/2025[2013-14(26Q-Q2)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)

Section 154Section 200ASection 234E

…ssessee. The assessee, therefore, prays to set aside the order of CIT(A) dt 29/08/2025 for re-adjudication, de novo, after taking into account that the delay is not applicable, when jurisdiction is challenged, by the assessee. Refer Jiji Varghese v ITO (2022) 443 ITR 267 (Ker). 4. Without prejudice to Ground No 1 to 3 above on the basis of facts and circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals) of National Faceless 47,760/- u/s 234E for the period prior to 01st June, 2015. 5. The appellant craves leave to add, alter. omit or substitute any of the grounds at the time of hearin…

Durga Machtech Pvt.Ltd, Pune vs. ITO, TDS Ward-1, Pune

Appeals of the assessee are allowed for statistical purposes

ITA 2729/PUN/2025[2013-14(24Q-Q4)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)

Section 154Section 200ASection 234E

…ssessee. The assessee, therefore, prays to set aside the order of CIT(A) dt 29/08/2025 for re-adjudication, de novo, after taking into account that the delay is not applicable, when jurisdiction is challenged, by the assessee. Refer Jiji Varghese v ITO (2022) 443 ITR 267 (Ker). 4. Without prejudice to Ground No 1 to 3 above on the basis of facts and circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals) of National Faceless 47,760/- u/s 234E for the period prior to 01st June, 2015. 5. The appellant craves leave to add, alter. omit or substitute any of the grounds at the time of hearin…

Durga Machtech Pvt.Ltd, Pune vs. ITO, TDS Ward-1, Pune

Appeals of the assessee are allowed for statistical purposes

ITA 2728/PUN/2025[2013-14(24Q-Q3)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)

Section 154Section 200ASection 234E

…ssessee. The assessee, therefore, prays to set aside the order of CIT(A) dt 29/08/2025 for re-adjudication, de novo, after taking into account that the delay is not applicable, when jurisdiction is challenged, by the assessee. Refer Jiji Varghese v ITO (2022) 443 ITR 267 (Ker). 4. Without prejudice to Ground No 1 to 3 above on the basis of facts and circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals) of National Faceless 47,760/- u/s 234E for the period prior to 01st June, 2015. 5. The appellant craves leave to add, alter. omit or substitute any of the grounds at the time of hearin…

Durga Machtech Pvt.Ltd, Pune vs. ITO, TDS Ward-1, Pune

Appeals of the assessee are allowed for statistical purposes

ITA 2727/PUN/2025[2013-14(24Q-Q2)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)

Section 154Section 200ASection 234E

…ssessee. The assessee, therefore, prays to set aside the order of CIT(A) dt 29/08/2025 for re-adjudication, de novo, after taking into account that the delay is not applicable, when jurisdiction is challenged, by the assessee. Refer Jiji Varghese v ITO (2022) 443 ITR 267 (Ker). 4. Without prejudice to Ground No 1 to 3 above on the basis of facts and circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals) of National Faceless 47,760/- u/s 234E for the period prior to 01st June, 2015. 5. The appellant craves leave to add, alter. omit or substitute any of the grounds at the time of hearin…

New High School, Aurangabad vs. ACIT Centralized Processing Cell -TDS, Aurangabad

In the result, the appeal filed by the assessee in ITA

ITA 2641/PUN/2025[2014-15]Status: DisposedITAT Pune26 Mar 2026AY 2014-15

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2638, 2640 & 2641/Pun/2025 िनधा"रण वष" / Assessment Year : 2014-15 New High School, Vs. Acit, Cpc-Tds, Tq. Jafrabad, At Post Warud, Ghaziabad. Jalna- 431206. Pan : Aabtm0727H Appellant Respondent Assessee By Shri Ashutosh Dhoot (Virtual) : Revenue By : Shri Rajesh Gawali Date Of Hearing : 09.03.2026 Date Of Pronouncement : 26.03.2026 आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 10.09.2025 Passed By Ld. Addl./Jcit(A)-1, Coimbatore [‘Ld. Cit(A)’] For The Assessment Year 2014-15 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2638/Pun/2025 For Adjudication As The Lead Case.

For Respondent: Shri Rajesh Gawali

Section 12ASection 154Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2638, 2640 & 2641/PUN/2025 िनधा"रण वष" / Assessment Year : 2014-15 New High School, Vs. ACIT, CPC-TDS, Tq. Jafrabad, At Post Warud, Ghaziabad. Jalna- 431206. PAN : AABTM0727H Appellant Respondent Assessee by Shri Ashutosh Dhoot (Virtual) : Revenue by : Shri Rajesh Gawali Date of hearing : 09.03.2026 Date of pronouncement : 26.03.2026 आदेश / ORDER PER VINAY BHAMORE, JM: These appeals filed by the assessee are directed against the separate orders dated 10…

New High School, Aurangabad vs. ACIT Centralized Processing Cell -TDS, Aurangabad

In the result, the appeal filed by the assessee in ITA

ITA 2640/PUN/2025[2014-15]Status: DisposedITAT Pune26 Mar 2026AY 2014-15

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2638, 2640 & 2641/Pun/2025 िनधा"रण वष" / Assessment Year : 2014-15 New High School, Vs. Acit, Cpc-Tds, Tq. Jafrabad, At Post Warud, Ghaziabad. Jalna- 431206. Pan : Aabtm0727H Appellant Respondent Assessee By Shri Ashutosh Dhoot (Virtual) : Revenue By : Shri Rajesh Gawali Date Of Hearing : 09.03.2026 Date Of Pronouncement : 26.03.2026 आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 10.09.2025 Passed By Ld. Addl./Jcit(A)-1, Coimbatore [‘Ld. Cit(A)’] For The Assessment Year 2014-15 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2638/Pun/2025 For Adjudication As The Lead Case.

For Respondent: Shri Rajesh Gawali

Section 12ASection 154Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2638, 2640 & 2641/PUN/2025 िनधा"रण वष" / Assessment Year : 2014-15 New High School, Vs. ACIT, CPC-TDS, Tq. Jafrabad, At Post Warud, Ghaziabad. Jalna- 431206. PAN : AABTM0727H Appellant Respondent Assessee by Shri Ashutosh Dhoot (Virtual) : Revenue by : Shri Rajesh Gawali Date of hearing : 09.03.2026 Date of pronouncement : 26.03.2026 आदेश / ORDER PER VINAY BHAMORE, JM: These appeals filed by the assessee are directed against the separate orders dated 10…

New High School, Aurangabad vs. ACIT Centralized Processing Cell -TDS, Aurangabad

In the result, the appeal filed by the assessee in ITA

ITA 2638/PUN/2025[2014-15]Status: DisposedITAT Pune26 Mar 2026AY 2014-15

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2638, 2640 & 2641/Pun/2025 िनधा"रण वष" / Assessment Year : 2014-15 New High School, Vs. Acit, Cpc-Tds, Tq. Jafrabad, At Post Warud, Ghaziabad. Jalna- 431206. Pan : Aabtm0727H Appellant Respondent Assessee By Shri Ashutosh Dhoot (Virtual) : Revenue By : Shri Rajesh Gawali Date Of Hearing : 09.03.2026 Date Of Pronouncement : 26.03.2026 आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 10.09.2025 Passed By Ld. Addl./Jcit(A)-1, Coimbatore [‘Ld. Cit(A)’] For The Assessment Year 2014-15 Respectively. 2. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Three Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2638/Pun/2025 For Adjudication As The Lead Case.

For Respondent: Shri Rajesh Gawali

Section 12ASection 154Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.2638, 2640 & 2641/PUN/2025 िनधा"रण वष" / Assessment Year : 2014-15 New High School, Vs. ACIT, CPC-TDS, Tq. Jafrabad, At Post Warud, Ghaziabad. Jalna- 431206. PAN : AABTM0727H Appellant Respondent Assessee by Shri Ashutosh Dhoot (Virtual) : Revenue by : Shri Rajesh Gawali Date of hearing : 09.03.2026 Date of pronouncement : 26.03.2026 आदेश / ORDER PER VINAY BHAMORE, JM: These appeals filed by the assessee are directed against the separate orders dated 10…

Vidhyasagar Girls High School, Tamsa vs. ITO TDS, Nanded

In the result, all the appeals of the assessee are disposed off as per terms indicated above

ITA 2208/PUN/2025[2015-16 24Q Q1]Status: DisposedITAT Pune12 Feb 2026

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. NaglaFor Respondent: Shri Sanjay Dhivare (Virtual)

Section 200ASection 200A(1)Section 234ESection 234E(2)

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the following appeals is covered…

Vidhyasagar Girls High School, Tamsa vs. ITO TDS, Nanded

In the result, all the appeals of the assessee are disposed off as per terms indicated above

ITA 2207/PUN/2025[2015-16 24Q Q4]Status: DisposedITAT Pune12 Feb 2026

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. NaglaFor Respondent: Shri Sanjay Dhivare (Virtual)

Section 200ASection 200A(1)Section 234ESection 234E(2)

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the following appeals is covered…

Shree Govind Steels, Pimpri Pune vs. Circle 8, Akurdi Pune

In the result, the appeal filed by the assessee is allowed

ITA 901/PUN/2025[2015-16]Status: DisposedITAT Pune06 Jan 2026AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.901/Pun/2025 Assessment Year : 2015-16

For Appellant: NoneFor Respondent: Shri Sanjay Dhivare

Section 200ASection 234E

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024, Ram Refrigeration and Electronics Pvt. Ltd. Vs. ITO, Ward-1, Ahmednagar in…

Yashwantrao Chavan Institute of Polytechnic, Beed vs. ACIT Centralized Processing Cell - TDS, Ghaziabad

In the result, ITA.No.2049/PUN

ITA 2639/PUN/2025[2013-14]Status: DisposedITAT Pune06 Jan 2026AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2637/Pun/2025 Assessment Year : 2013-14

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Sanjay Dhivare

Section 154Section 200ASection 234E

…ala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non- imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A. Ys. prior to June 1, 2015." 9.2. We find the learned Coordinate Bench of the Tribunal in the case of Dadasaheb Vittalrao Urhe, Pune vs. ITO, TDS, Pune ΠΑ. Νο. 1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under: "5. We…

Shri Shivaji College, Pune vs. ACIT, Centralized Processing Cell - TDS, Ghaziabad

In the result, ITA.No.2049/PUN

ITA 2637/PUN/2025[2013-14]Status: DisposedITAT Pune06 Jan 2026AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2637/Pun/2025 Assessment Year : 2013-14

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Sanjay Dhivare

Section 154Section 200ASection 234E

…ala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non- imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A. Ys. prior to June 1, 2015." 9.2. We find the learned Coordinate Bench of the Tribunal in the case of Dadasaheb Vittalrao Urhe, Pune vs. ITO, TDS, Pune ΠΑ. Νο. 1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under: "5. We…

Utkarsh Balaso Patil, Kolhapur vs. ITO (TDS) Ward, Kolhapur

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

ITA 1689/PUN/2025[2013-14]Status: DisposedITAT Pune10 Sept 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Umesh Phade

Section 154Section 200ASection 220(2)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024, Ram Refrigeration and Electronics Pvt. Ltd. Vs. ITO, Ward-1, Ahmednagar in…

Utkarsh Balaso Patil, Kolhapur vs. ITO (TDS) Ward, Kolhapur

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

ITA 1688/PUN/2025[2013-14]Status: DisposedITAT Pune10 Sept 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Umesh Phade

Section 154Section 200ASection 220(2)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024, Ram Refrigeration and Electronics Pvt. Ltd. Vs. ITO, Ward-1, Ahmednagar in…

Utkarsh Balaso Patil, Kolhapur vs. ITO (TDS) Ward, Kolhapur

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

ITA 1687/PUN/2025[2013-14]Status: DisposedITAT Pune10 Sept 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Umesh Phade

Section 154Section 200ASection 220(2)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024, Ram Refrigeration and Electronics Pvt. Ltd. Vs. ITO, Ward-1, Ahmednagar in…

Utkarsh Balaso Patil, Kolhapur vs. ITO (TDS) Ward, Kolhapur

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

ITA 1686/PUN/2025[2013-14]Status: DisposedITAT Pune10 Sept 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Umesh Phade

Section 154Section 200ASection 220(2)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024, Ram Refrigeration and Electronics Pvt. Ltd. Vs. ITO, Ward-1, Ahmednagar in…

Utkarsh Balaso Patil, Kolhapur vs. ITO (TDS) Ward, Kolhapur

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

ITA 1685/PUN/2025[2013-14]Status: DisposedITAT Pune10 Sept 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Umesh Phade

Section 154Section 200ASection 220(2)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024, Ram Refrigeration and Electronics Pvt. Ltd. Vs. ITO, Ward-1, Ahmednagar in…

Utkarsh Balaso Patil, Kolhapur vs. ITO (TDS) Ward, Kolhapur

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

ITA 1684/PUN/2025[2013-14]Status: DisposedITAT Pune10 Sept 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Umesh Phade

Section 154Section 200ASection 220(2)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024, Ram Refrigeration and Electronics Pvt. Ltd. Vs. ITO, Ward-1, Ahmednagar in…

Utkarsh Balaso Patil, Kolhapur vs. ITO (TDS) Ward, Kolhapur

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

ITA 1683/PUN/2025[2014-15]Status: DisposedITAT Pune10 Sept 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Umesh Phade

Section 154Section 200ASection 220(2)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024, Ram Refrigeration and Electronics Pvt. Ltd. Vs. ITO, Ward-1, Ahmednagar in…

Jiji Varghese v. ITO(TDS) & Ors.

What is Jiji Varghese v. ITO(TDS) & Ors. authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing Jiji Varghese v. ITO(TDS) & Ors.

Durga Machtech Pvt.Ltd, Pune vs. ITO, TDS Ward-1, Pune

Durga Machtech Pvt.Ltd, Pune vs. ITO, TDS Ward-1, Pune

Durga Machtech Pvt.Ltd, Pune vs. ITO, TDS Ward-1, Pune

Durga Machtech Pvt.Ltd, Pune vs. ITO, TDS Ward-1, Pune

Durga Machtech Pvt.Ltd, Pune vs. ITO, TDS Ward-1, Pune

New High School, Aurangabad vs. ACIT Centralized Processing Cell -TDS, Aurangabad

New High School, Aurangabad vs. ACIT Centralized Processing Cell -TDS, Aurangabad

New High School, Aurangabad vs. ACIT Centralized Processing Cell -TDS, Aurangabad

Vidhyasagar Girls High School, Tamsa vs. ITO TDS, Nanded

Vidhyasagar Girls High School, Tamsa vs. ITO TDS, Nanded

Shree Govind Steels, Pimpri Pune vs. Circle 8, Akurdi Pune

Yashwantrao Chavan Institute of Polytechnic, Beed vs. ACIT Centralized Processing Cell - TDS, Ghaziabad

Shri Shivaji College, Pune vs. ACIT, Centralized Processing Cell - TDS, Ghaziabad

Utkarsh Balaso Patil, Kolhapur vs. ITO (TDS) Ward, Kolhapur

Utkarsh Balaso Patil, Kolhapur vs. ITO (TDS) Ward, Kolhapur

Utkarsh Balaso Patil, Kolhapur vs. ITO (TDS) Ward, Kolhapur

Utkarsh Balaso Patil, Kolhapur vs. ITO (TDS) Ward, Kolhapur

Utkarsh Balaso Patil, Kolhapur vs. ITO (TDS) Ward, Kolhapur

Utkarsh Balaso Patil, Kolhapur vs. ITO (TDS) Ward, Kolhapur

Utkarsh Balaso Patil, Kolhapur vs. ITO (TDS) Ward, Kolhapur