Kourani v. Union OF India

83 Taxmann.com 137High Court2017#16 most cited

What is Kourani v. Union OF India authority for?

The fee under Section 234E for late filing of TDS/TCS statements cannot be levied retrospectively by processing an intimation under Section 200A for defaults occurring before the amendment allowing such processing.

1,708

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

Kourani v. Union of India · Section 234E · Section 200A · retrospective application · TDS late filing fee · TCS late filing fee · Section 200(3) · Section 206C · mistake apparent on record · intimation under Section 200A

Sections most often in play

Section 234ESection 200ASection 220(2)Section 154Section 200(3)Section 201(1)Section 156Section 206C

Issues it is cited on

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

Judgments citing Kourani v. Union OF India

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2360/PUN/2024[2023-2024]Status: DisposedITAT Pune25 Jun 2025AY 2023-2024

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.476 to 480/PUN/2024 Chate Tutorials Pvt. Ltd., Vs. ACIT,TDS Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra TAN : NSKCO1565E Appellant Respondent आयकर अपील सं. / ITA Nos.2356, 2357, 2359 to 2368 and ITA No.2377 /PUN/2024 Shree Bhaskaracharya Pratishthan, Vs. DCIT,TDS Circle, Chate House, Plot No.4, CPC, Ghaziabad, Near N-2 Cricket Stadium, Uttarpradesh- CIDCO, Aurangabad – 431 003 201010 Ma…

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, Ghaziabad

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2359/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.476 to 480/PUN/2024 Chate Tutorials Pvt. Ltd., Vs. ACIT,TDS Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra TAN : NSKCO1565E Appellant Respondent आयकर अपील सं. / ITA Nos.2356, 2357, 2359 to 2368 and ITA No.2377 /PUN/2024 Shree Bhaskaracharya Pratishthan, Vs. DCIT,TDS Circle, Chate House, Plot No.4, CPC, Ghaziabad, Near N-2 Cricket Stadium, Uttarpradesh- CIDCO, Aurangabad – 431 003 201010 Ma…

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, Ghaziabad

In the result, both the bunch of appeals filed by the

ITA 2357/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.476 to 480/PUN/2024 Chate Tutorials Pvt. Ltd., Chate House, Plot No.4, Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra Vs. ACIT,TDS Circle, Nashik TAN: NSKCO1565E Appellant Respondent आयकर अपील सं. / ITA Nos.2356, 2357, 2359 to 2368 and ITA No.2377 /PUN/2024 Shree Bhaskaracharya Pratishthan Vs. Chate House, Plot No.4, Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra PAN : AAFTS4665L Appellant DCIT,TDS C…

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, Ghaziabad

In the result, both the bunch of appeals filed by the

ITA 2356/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.476 to 480/PUN/2024 Chate Tutorials Pvt. Ltd., Chate House, Plot No.4, Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra Vs. ACIT,TDS Circle, Nashik TAN: NSKCO1565E Appellant Respondent आयकर अपील सं. / ITA Nos.2356, 2357, 2359 to 2368 and ITA No.2377 /PUN/2024 Shree Bhaskaracharya Pratishthan Vs. Chate House, Plot No.4, Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra DCIT,TDS Circle, CPC, Ghaziabad, Utta…

Vimalbhai Mohanbhai Nariya Prop. S.M. Corporation, Jamnagar vs. The Income Tax Officer, TDS-3, Jamnagar

In the result, appeal filed by the assessee is allowed, for statistical purpose/

ITA 359/RJT/2018[2013-14]Status: DisposedITAT Rajkot19 May 2025AY 2013-14

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./ Ita No. 359/Rjt/2018 िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing)

For Appellant: Shri V. P. Sutaria, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 206Section 206CSection 206C(1)Section 234ESection 234eSection 260CSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER. & DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ ITA No. 359/RJT/2018 िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Vimalbhai Mohanbhai Nariya Vs. Income Tax Officer, Prop. S. M. Corporation TDS – 3, 4606, GIDC, Phase – III, Dared, JamnDagar Jamnagar "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AEKPN4149M (Appellant) (Respondent) Appellant by : Shri V. P. Sutaria, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 24/02/2025 : 19/05/2025 Date of Pronouncement आदेश / O…

Mansi Rinkeshkumar Rathod, Surat vs. ITO, TDS, Ward-1, Surat

In the result, the appeal of the assessee is dismissed

ITA 699/SRT/2024[2019-20]Status: DisposedITAT Surat02 May 2025AY 2019-20

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.699/Srt/2024 Assessment Year: (2019-20) (Physical Hearing) Mansi Rinkeshkumar Rathod, Vs. Tds, Cpc, Ayakar Bhawan, 4-A/2, Yogi Krupa Society, New Sector – 3, Up – 201010. Civil Road, Surat - 395007 Jurisdiction: Tds, Ward – 1, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ciapr0584A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 02/05/2025

Section 200Section 200ASection 201Section 234ESection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.699/SRT/2024 Assessment Year: (2019-20) (Physical Hearing) Mansi Rinkeshkumar Rathod, Vs. TDS, CPC, Ayakar Bhawan, 4-A/2, Yogi Krupa Society, New Sector – 3, UP – 201010. Civil Road, Surat - 395007 Jurisdiction: TDS, Ward – 1, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: CIAPR0584A (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 18/03/2025 Date of Pronouncement 02/05/2025 आदेश / O R…

Classic Motels, Dehradun vs. ITO, Ward-1(1)(2), Dehradun

In the result, the appeal of the assessee is allowed

ITA 41/DDN/2024[Quarter-4/2014-15]Status: DisposedITAT Dehradun30 Apr 2025

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh[Assessment Year: 2014-15]

Section 200ASection 201Section 201(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, ‘DB’: DEHRADUN (THROUGH HYBRID MODE) BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2014-15] Classic Motels Income Tax Officer, C/o- Matta Garg & Co., Ward-1(1)(2), 15 Astley Hall, Dehradun, Vs 13A, Subhash Road, Dehradun Uttarakhand-248001 Uttarakhand 248001 PAN-AAJFC2689L Appellant Respondent Appellant by Shri S.K. Matta, CA Respondent by Shri Amarpal Singh, Sr. DR Date of Hearing 16.04.2025 Date of Pronouncement 30.04.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal is against the order d…

Kamlesh Katare, Gwalior vs. ITO, TDS-Gwalior, Gwalior

The appeal stand allowed in terms of our above order

ITA 111/AGR/2023[2013-14]Status: DisposedITAT Agra28 Mar 2025AY 2013-14

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 111/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) Shri Kamlesh Katare Ito (Tds) बनाम/ 79, Jotinagar, Thatipur Gwalior Vs. Morar, Gwalior "थायीलेखासं./जीआइआरसं./Pan/Gir/Tan No.Bplk-03165-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Ashok Vijaywargiya, Ca- Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 13-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Levy Of Late Filing Fees U/S 234E Qua Tds Return In Form 26Q For 4Th Quarter Of Financial Year 2012-13, The Assessee Is In Further Appeal Before Us. 2. From The Records, It Emerges That The Assessee Was Saddled With Later Filing Fees U/S 234E For Rs.22,800/- While Processing Tds Return As Filed By The Assessee. The Assessee Sought Rectification Thereof U/S 154 Which Was Rejected By Ld. Ao. Aggrieved, The Assessee Filed Further Appeal Which Met With No Success. Aggrieved, The Assessee Is In Further Appeal Before Us.

For Appellant: Shri Ashok Vijaywargiya, CA- Ld. ARFor Respondent: Shri Shailendra Shrivastava – Ld. Sr. DR
Section 154Section 200ASection 234E

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No. 111/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) Shri Kamlesh Katare ITO (TDS) बनाम/ 79, Jotinagar, Thatipur Gwalior Vs. Morar, Gwalior "थायीलेखासं./जीआइआरसं./PAN/GIR/TAN No.BPLK-03165-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Ashok Vijaywargiya, CA- Ld. AR ""थ"कीओरसे/Respondent by : Shri Shailendra Shrivastava – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 13-02-2025 घोषणाकीतारीख /Date of Pronouncement : 28-03-2…

Dr Ambedkar Institute of Social Work, Nagpur Maharashtra vs. ITO Ward-1, Nagpur

In the result, appeals filed by the assessees are allowed

ITA 57/NAG/2025[2013-14]Status: DisposedITAT Nagpur21 Mar 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Shraddha BavdekarFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 234Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.57/Nag./2025 (Assessment Year : 2013-14) Dr. Ambedkar Institute of Social Work 6, NW Kailash Nagar, Post Bhagwan Nagar Manewada Road, Nagpur 440 027 Appellant PAN – AADTP1266E Income Tax Officer v/s Respondent Ward-1, Nagpur Assessee by : Ms. Shraddha Bavdekar Revenue by : Shri Abhay Y. Marathe Date of Hearing – 05/03/2025 Date of Order – 21/03/2025 PER K.M. ROY, A.M. ORDER The present appeal has been filed by the assessee challenging the impugned order dated 13/12/2024,…

Income Tax Officer (TDS), Cuttack vs. Maa Tarini Transport Private Limited, Barbil, Keonjhar

In the result, appeals of the revenue stand dismissed

ITA 455/CTK/2024[2014-15]Status: HeardITAT Cuttack07 Jan 2025AY 2014-15

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.454 & 455/Ctk/2024 Assessment Year : 2014-15 Income Tax Officer (Tds), Income Tax Officer (Tds), Vs. Maa Tarini Transport Pvt Maa Tarini Transport Pvt Cuttack Ltd., Ltd., Bhadrasahi, Bhadrasahi, Barbil, Barbil, Keonjhar Pan/Gir No.Aafcm 0416 L No.Aafcm 0416 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/01/20 2025 Date Of Pronouncement : 07/01/20 025 O R D E R Per Bench These Two These Two Appeals Filed By The Revenue Against The Against The Separate Orders Of The Ld Cit(A), Nfac, Delhi Dated Of The Ld Cit(A), Nfac, Delhi Dated 10.9.2024 In Appeal No.Cit(A),Cuttack/10412/2018 Cit(A),Cuttack/10412/2018-19 & Cit(A),Cuttack/10413/2018 19 & Cit(A),Cuttack/10413/2018-19 For The Assessment Year Essment Year 2014-15 Deleting The Levy Of Fees U/S.234E Of The Act. Deleting The Levy Of Fees U/S.234E Of The Act.

For Appellant: NoneFor Respondent: Shri S.C.Mohanty, Sr DR
Section 200(3)Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA Nos.454 & 455/CTK/2024 Assessment Year : 2014-15 Income Tax officer (TDS), Income Tax officer (TDS), Vs. Maa Tarini Transport Pvt Maa Tarini Transport Pvt Cuttack ltd., ltd., Bhadrasahi, Bhadrasahi, Barbil, Barbil, Keonjhar PAN/GIR No.AAFCM 0416 L No.AAFCM 0416 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : S…

Income Tax Officer, Cuttack vs. Maa Tarini Transport Private Limited, Barbil Koenjhar

In the result, appeals of the revenue stand dismissed

ITA 454/CTK/2024[2014-15]Status: HeardITAT Cuttack07 Jan 2025AY 2014-15

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.454 & 455/Ctk/2024 Assessment Year : 2014-15 Income Tax Officer (Tds), Income Tax Officer (Tds), Vs. Maa Tarini Transport Pvt Maa Tarini Transport Pvt Cuttack Ltd., Ltd., Bhadrasahi, Bhadrasahi, Barbil, Barbil, Keonjhar Pan/Gir No.Aafcm 0416 L No.Aafcm 0416 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/01/20 2025 Date Of Pronouncement : 07/01/20 025 O R D E R Per Bench These Two These Two Appeals Filed By The Revenue Against The Against The Separate Orders Of The Ld Cit(A), Nfac, Delhi Dated Of The Ld Cit(A), Nfac, Delhi Dated 10.9.2024 In Appeal No.Cit(A),Cuttack/10412/2018 Cit(A),Cuttack/10412/2018-19 & Cit(A),Cuttack/10413/2018 19 & Cit(A),Cuttack/10413/2018-19 For The Assessment Year Essment Year 2014-15 Deleting The Levy Of Fees U/S.234E Of The Act. Deleting The Levy Of Fees U/S.234E Of The Act.

For Appellant: NoneFor Respondent: Shri S.C.Mohanty, Sr DR
Section 200(3)Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER ITA Nos.454 & 455/CTK/2024 Assessment Year : 2014-15 Income Tax officer (TDS), Income Tax officer (TDS), Vs. Maa Tarini Transport Pvt Maa Tarini Transport Pvt Cuttack ltd., ltd., Bhadrasahi, Bhadrasahi, Barbil, Barbil, Keonjhar PAN/GIR No.AAFCM 0416 L No.AAFCM 0416 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : None Revenue by : S…

Athithyaa Green City Promoters Private Limited, Coimbatore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2647/CHNY/2024[AY 2014-15]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

…e laws holding the field. These include the decision of Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi vs. Union of India (73 Taxmann.com 252) and also the contrary decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI (83 Taxmann.com 137). After elaborate discussion and upon due consideration of various case laws, it was held by the Court as under: - 7.1. A reading of the above provision would show that liability to pay, by way of fee gets attracted under sub-section (1) to section 234E of the Act once a person fails to deliver or cause to be delivered a statement within t…

Athithyaa Green City Promoters Private Limited, Coimbtaore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2646/CHNY/2024[AY 2014-2015]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

…e laws holding the field. These include the decision of Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi vs. Union of India (73 Taxmann.com 252) and also the contrary decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI (83 Taxmann.com 137). After elaborate discussion and upon due consideration of various case laws, it was held by the Court as under: - 7.1. A reading of the above provision would show that liability to pay, by way of fee gets attracted under sub-section (1) to section 234E of the Act once a person fails to deliver or cause to be delivered a statement within t…

Athithyaa Green City Promoters Private Limited, Coimbatore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2645/CHNY/2024[AY 2014-2015]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

…e laws holding the field. These include the decision of Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi vs. Union of India (73 Taxmann.com 252) and also the contrary decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI (83 Taxmann.com 137). After elaborate discussion and upon due consideration of various case laws, it was held by the Court as under: - 7.1. A reading of the above provision would show that liability to pay, by way of fee gets attracted under sub-section (1) to section 234E of the Act once a person fails to deliver or cause to be delivered a statement within t…

Athithyaa Green City Promoters Private Limited, Coimbatore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2644/CHNY/2024[AY 2013-2014]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

…e laws holding the field. These include the decision of Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi vs. Union of India (73 Taxmann.com 252) and also the contrary decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI (83 Taxmann.com 137). After elaborate discussion and upon due consideration of various case laws, it was held by the Court as under: - 7.1. A reading of the above provision would show that liability to pay, by way of fee gets attracted under sub-section (1) to section 234E of the Act once a person fails to deliver or cause to be delivered a statement within t…

Athithyaa Green City Promoters Private Limited, Coimbatore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2643/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

…e laws holding the field. These include the decision of Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi vs. Union of India (73 Taxmann.com 252) and also the contrary decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI (83 Taxmann.com 137). After elaborate discussion and upon due consideration of various case laws, it was held by the Court as under: - 7.1. A reading of the above provision would show that liability to pay, by way of fee gets attracted under sub-section (1) to section 234E of the Act once a person fails to deliver or cause to be delivered a statement within t…

Athithyaa Green City Promoters Private Limited, Coimbatore vs. Income Tax Officer, TDS Ward 1, Coimbatore

The appeals stand dismissed

ITA 2642/CHNY/2024[AY 2013-14]Status: DisposedITAT Chennai31 Dec 2024

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Adjournment Letter - RejectedFor Respondent: Ms. R. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 200Section 200A(1)(c)Section 206CSection 234E

…e laws holding the field. These include the decision of Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi vs. Union of India (73 Taxmann.com 252) and also the contrary decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI (83 Taxmann.com 137). After elaborate discussion and upon due consideration of various case laws, it was held by the Court as under: - 7.1. A reading of the above provision would show that liability to pay, by way of fee gets attracted under sub-section (1) to section 234E of the Act once a person fails to deliver or cause to be delivered a statement within t…

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

…assessee preferred appeal before CIT(A). 5. The CIT(A) by going through the decision of Hon’ble Karnataka High Court in the case of Fatheraj Singhvi, supra, and also the decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI reported in 83 Taxmann.com 137, dismissed the appeal and confirmed the levy of fee for late filing of TDS quarterly returns in Form No.26Q u/s.234E of the Act by observing in paras 7.4 & 7.5 as under:- “7.4 It is worthwhile to mention that the Hon’ble Gujarat High Court has after examination at length, differed with the judgment of the Hon’ble Karnataka High Court given…

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

…assessee preferred appeal before CIT(A). 5. The CIT(A) by going through the decision of Hon’ble Karnataka High Court in the case of Fatheraj Singhvi, supra, and also the decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI reported in 83 Taxmann.com 137, dismissed the appeal and confirmed the levy of fee for late filing of TDS quarterly returns in Form No.26Q u/s.234E of the Act by observing in paras 7.4 & 7.5 as under:- “7.4 It is worthwhile to mention that the Hon’ble Gujarat High Court has after examination at length, differed with the judgment of the Hon’ble Karnataka High Court given…

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

…assessee preferred appeal before CIT(A). 5. The CIT(A) by going through the decision of Hon’ble Karnataka High Court in the case of Fatheraj Singhvi, supra, and also the decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI reported in 83 Taxmann.com 137, dismissed the appeal and confirmed the levy of fee for late filing of TDS quarterly returns in Form No.26Q u/s.234E of the Act by observing in paras 7.4 & 7.5 as under:- “7.4 It is worthwhile to mention that the Hon’ble Gujarat High Court has after examination at length, differed with the judgment of the Hon’ble Karnataka High Court given…