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

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

…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 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

…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 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

…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 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

…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 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

…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…

Ramesh Artimal Shivnani, Thane vs. ITO, TDS-2, Thane

In the result, the appeal filed by the Assessee stands allowed

ITA 3924/MUM/2024[2015-16]Status: DisposedITAT Mumbai15 Oct 2024AY 2015-16

Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalassessment Year: 2015-16

For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 200ASection 234ESection 246ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 Mr. Ramesh Artimal Shivnani, ITO, TDS-2, Thane, 511, Arcadia, Hiranandani Estate, Quereshi Mansion, Ghodbunder Road, Vs. Gr. Flr., Teen Hath Naka, Patlipada, Gokhale Road, Naupada, Thane - 400607 Thane (West) - 400602 PAN: AAEPS9914P (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri R.R. Makwana, Sr. D.R Date of Hearing : 26.09.2024 Date of Pronouncement : 15.10.2024 O R D E R Per : Narender Kumar Choudh…

Ramnagar Suburban Society, Coimbatore vs. Income Tax Officer, TDS Ward Two

The appeals stand dismissed

ITA 2002/CHNY/2024[2014-15]Status: DisposedITAT Chennai09 Oct 2024AY 2014-15

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2001/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & 2. आयकरअपील सं./ Ita No.2002/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) Ramnagar Suburban Society Ito बनाम/ #101, Rajaji Road, Ramnagar, Tds Ward-2 Vs. Coimbatore-641 009. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaatt-1481-A / Cmbto-3008-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Saroj Kumar Parida (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Ms. R. Anita ( Addl.Cit) -Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 24-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 09-10-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Saroj Kumar Parida (Advocate) – Ld.ARFor Respondent: Ms. R. Anita ( Addl.CIT) -Ld. Sr. DR
Section 200Section 200ASection 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…

Ramnagar Suburban Society, Coimbatore vs. Income Tax Officer, TDS Ward

The appeals stand dismissed

ITA 2001/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Oct 2024AY 2013-14

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2001/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & 2. आयकरअपील सं./ Ita No.2002/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) Ramnagar Suburban Society Ito बनाम/ #101, Rajaji Road, Ramnagar, Tds Ward-2 Vs. Coimbatore-641 009. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaatt-1481-A / Cmbto-3008-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Saroj Kumar Parida (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Ms. R. Anita ( Addl.Cit) -Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 24-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 09-10-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Saroj Kumar Parida (Advocate) – Ld.ARFor Respondent: Ms. R. Anita ( Addl.CIT) -Ld. Sr. DR
Section 200Section 200ASection 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…

Sh. Saurabh Kaushik, Panchkula vs. ITO, Ward 2(1), Chandigarh

In the result, the appeal of the assessee is dismissed

ITA 312/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh28 Aug 2024AY 2020-21

Bench: The Disposal Of The Same.

For Appellant: Shri Parikshit Aggarwal., CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 194ISection 195Section 200(3)Section 200ASection 234E

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 312/Chd/2023 िनधा"रण वष" / Assessment Year : 2020-21 Saurabh Kaushik बनाम The ITO 1122 Sector-21, Panchkula Ward 2(1) 134112, Haryana India Chandigarh "ायी लेखा सं./PAN NO: APUPS7142C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal., CA and Ms. Shruti Khandelwal, Advocate राज" की ओर से…

Elma Pharmaceuticals Private Ltd, Thrissur vs. The ITO(TDS), Thrissur

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

ITA 210/COCH/2023[2014-15]Status: DisposedITAT Cochin05 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.(Through Virtual Hearing)

For Appellant: Smt. Preetha Shenoy, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, Accountant Member and Shri Soundararajan K., Judicial Member (Through virtual hearing) ITA Nos. 204 to 210/Coch/2023 (Assessment Years:2013-14& 2014-15) Elma Pharmaceuticals P. Ltd. The Income Tax Officer (TDS) Laloor Road, El Thuruth Aayakar Bhavan vs. Thrissur 680611 Sakthan Thampuran Nagar PAN – AABCE6221B Thrissur 680001 (Appellant) (Respondent) Assessee by: Smt. Preetha Shenoy, CA Revenue by: Shri Ilaiyaraja K.S., Sr. DR Date of hearing: 01.07.2024 Date of pronouncement: 05.07.2024 O R D E R Per: Soundararajan K., J.M. T…

Elma Pharmaceuticals Private Ltd, Thrissur vs. The ITO(TDS), Thrissur

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

ITA 209/COCH/2023[2014-15]Status: DisposedITAT Cochin05 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.(Through Virtual Hearing)

For Appellant: Smt. Preetha Shenoy, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, Accountant Member and Shri Soundararajan K., Judicial Member (Through virtual hearing) ITA Nos. 204 to 210/Coch/2023 (Assessment Years:2013-14& 2014-15) Elma Pharmaceuticals P. Ltd. The Income Tax Officer (TDS) Laloor Road, El Thuruth Aayakar Bhavan vs. Thrissur 680611 Sakthan Thampuran Nagar PAN – AABCE6221B Thrissur 680001 (Appellant) (Respondent) Assessee by: Smt. Preetha Shenoy, CA Revenue by: Shri Ilaiyaraja K.S., Sr. DR Date of hearing: 01.07.2024 Date of pronouncement: 05.07.2024 O R D E R Per: Soundararajan K., J.M. T…

Elma Pharmaceuticals Private Ltd, Thrissur vs. The ITO(TDS), Thrissur

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

ITA 208/COCH/2023[2014-15]Status: DisposedITAT Cochin05 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.(Through Virtual Hearing)

For Appellant: Smt. Preetha Shenoy, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, Accountant Member and Shri Soundararajan K., Judicial Member (Through virtual hearing) ITA Nos. 204 to 210/Coch/2023 (Assessment Years:2013-14& 2014-15) Elma Pharmaceuticals P. Ltd. The Income Tax Officer (TDS) Laloor Road, El Thuruth Aayakar Bhavan vs. Thrissur 680611 Sakthan Thampuran Nagar PAN – AABCE6221B Thrissur 680001 (Appellant) (Respondent) Assessee by: Smt. Preetha Shenoy, CA Revenue by: Shri Ilaiyaraja K.S., Sr. DR Date of hearing: 01.07.2024 Date of pronouncement: 05.07.2024 O R D E R Per: Soundararajan K., J.M. T…

Elma Pharmaceuticals Private Ltd, Thrissur vs. The ITO(TDS), Thrissur

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

ITA 207/COCH/2023[2014-15]Status: DisposedITAT Cochin05 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.(Through Virtual Hearing)

For Appellant: Smt. Preetha Shenoy, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, Accountant Member and Shri Soundararajan K., Judicial Member (Through virtual hearing) ITA Nos. 204 to 210/Coch/2023 (Assessment Years:2013-14& 2014-15) Elma Pharmaceuticals P. Ltd. The Income Tax Officer (TDS) Laloor Road, El Thuruth Aayakar Bhavan vs. Thrissur 680611 Sakthan Thampuran Nagar PAN – AABCE6221B Thrissur 680001 (Appellant) (Respondent) Assessee by: Smt. Preetha Shenoy, CA Revenue by: Shri Ilaiyaraja K.S., Sr. DR Date of hearing: 01.07.2024 Date of pronouncement: 05.07.2024 O R D E R Per: Soundararajan K., J.M. T…

Elma Pharmaceuticals Private Ltd, Thrissur vs. The ITO(TDS), Thrissur

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

ITA 206/COCH/2023[2014-15]Status: DisposedITAT Cochin05 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.(Through Virtual Hearing)

For Appellant: Smt. Preetha Shenoy, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, Accountant Member and Shri Soundararajan K., Judicial Member (Through virtual hearing) ITA Nos. 204 to 210/Coch/2023 (Assessment Years:2013-14& 2014-15) Elma Pharmaceuticals P. Ltd. The Income Tax Officer (TDS) Laloor Road, El Thuruth Aayakar Bhavan vs. Thrissur 680611 Sakthan Thampuran Nagar PAN – AABCE6221B Thrissur 680001 (Appellant) (Respondent) Assessee by: Smt. Preetha Shenoy, CA Revenue by: Shri Ilaiyaraja K.S., Sr. DR Date of hearing: 01.07.2024 Date of pronouncement: 05.07.2024 O R D E R Per: Soundararajan K., J.M. T…

Elma Pharmaceuticals Private Ltd, Thrissur vs. The ITO(TDS), Thrissur

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

ITA 205/COCH/2023[2014-15]Status: DisposedITAT Cochin05 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.(Through Virtual Hearing)

For Appellant: Smt. Preetha Shenoy, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, Accountant Member and Shri Soundararajan K., Judicial Member (Through virtual hearing) ITA Nos. 204 to 210/Coch/2023 (Assessment Years:2013-14& 2014-15) Elma Pharmaceuticals P. Ltd. The Income Tax Officer (TDS) Laloor Road, El Thuruth Aayakar Bhavan vs. Thrissur 680611 Sakthan Thampuran Nagar PAN – AABCE6221B Thrissur 680001 (Appellant) (Respondent) Assessee by: Smt. Preetha Shenoy, CA Revenue by: Shri Ilaiyaraja K.S., Sr. DR Date of hearing: 01.07.2024 Date of pronouncement: 05.07.2024 O R D E R Per: Soundararajan K., J.M. T…

Iycworld Softinfrastructure Pvt Ltd, Delhi vs. Deputy Commissioner of Income-Tax, Centralized Processing Cell - TDS

In the result, in ITA No. 906, 907 & 908/Del/2024 are allowed and ITA No

ITA 909/DEL/2024[2016-17]Status: DisposedITAT Delhi25 Jun 2024AY 2016-17

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Mahander Singh Dagar, CAFor Respondent: Ms. Parul Singh, Sr. DR
Section 154Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 906/Del/2024 : Asstt. Year: 2013-14 ITA No. 907/Del/2024 : Asstt. Year: 2014-15 ITA No. 908/Del/2024 : Asstt. Year: 2015-16 ITA No. 909/Del/2024 : Asstt. Year: 2016-17 IYCWorld Softinfrastructure Pvt. Vs DCIT, Ltd., A-43, 2nd Floor, Zamrudpur, Centralized Processing Cell- Greater Kailash, Part-1, TDS, Ghaziabad, U.P.-201010 New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AAACI8105K Assessee by : Sh. Mahander Singh Dagar, CA Revenue by : Ms. Parul Singh, Sr. DR D…

Iycworld Softinfrastructure Pvt Ltd, Delhi vs. Deputy Commissioner of Income-Tax, Centralized Processing Cell - TDS

In the result, in ITA No. 906, 907 & 908/Del/2024 are allowed and ITA No

ITA 908/DEL/2024[2015-16]Status: DisposedITAT Delhi25 Jun 2024AY 2015-16

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Mahander Singh Dagar, CAFor Respondent: Ms. Parul Singh, Sr. DR
Section 154Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 906/Del/2024 : Asstt. Year: 2013-14 ITA No. 907/Del/2024 : Asstt. Year: 2014-15 ITA No. 908/Del/2024 : Asstt. Year: 2015-16 ITA No. 909/Del/2024 : Asstt. Year: 2016-17 IYCWorld Softinfrastructure Pvt. Vs DCIT, Ltd., A-43, 2nd Floor, Zamrudpur, Centralized Processing Cell- Greater Kailash, Part-1, TDS, Ghaziabad, U.P.-201010 New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AAACI8105K Assessee by : Sh. Mahander Singh Dagar, CA Revenue by : Ms. Parul Singh, Sr. DR D…

Iycworld Softinfrastructure Pvt Ltd, Delhi vs. Deputy Commissioner of Income-Tax, Centralized Processing Cell - TDS

In the result, in ITA No. 906, 907 & 908/Del/2024 are allowed and ITA No

ITA 907/DEL/2024[2014-15]Status: DisposedITAT Delhi25 Jun 2024AY 2014-15

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Mahander Singh Dagar, CAFor Respondent: Ms. Parul Singh, Sr. DR
Section 154Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 906/Del/2024 : Asstt. Year: 2013-14 ITA No. 907/Del/2024 : Asstt. Year: 2014-15 ITA No. 908/Del/2024 : Asstt. Year: 2015-16 ITA No. 909/Del/2024 : Asstt. Year: 2016-17 IYCWorld Softinfrastructure Pvt. Vs DCIT, Ltd., A-43, 2nd Floor, Zamrudpur, Centralized Processing Cell- Greater Kailash, Part-1, TDS, Ghaziabad, U.P.-201010 New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AAACI8105K Assessee by : Sh. Mahander Singh Dagar, CA Revenue by : Ms. Parul Singh, Sr. DR D…

Iycworld Softinfrastructure Pvt Ltd, Delhi vs. Deputy Commissioner of Income-Tax, Centralized Processing Cell - TDS

In the result, in ITA No. 906, 907 & 908/Del/2024 are allowed and ITA No

ITA 906/DEL/2024[2013-14]Status: DisposedITAT Delhi25 Jun 2024AY 2013-14

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Mahander Singh Dagar, CAFor Respondent: Ms. Parul Singh, Sr. DR
Section 154Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 906/Del/2024 : Asstt. Year: 2013-14 ITA No. 907/Del/2024 : Asstt. Year: 2014-15 ITA No. 908/Del/2024 : Asstt. Year: 2015-16 ITA No. 909/Del/2024 : Asstt. Year: 2016-17 IYCWorld Softinfrastructure Pvt. Vs DCIT, Ltd., A-43, 2nd Floor, Zamrudpur, Centralized Processing Cell- Greater Kailash, Part-1, TDS, Ghaziabad, U.P.-201010 New Delhi-110048 (APPELLANT) (RESPONDENT) PAN No. AAACI8105K Assessee by : Sh. Mahander Singh Dagar, CA Revenue by : Ms. Parul Singh, Sr. DR D…

Dr Khanade Hospital, Pune vs. Pune.ITO 1, Pune

In the result, appeal of the assessee is allowed

ITA 457/PUN/2024[2013-14 Q 4]Status: DisposedITAT Pune12 Jun 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.457/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14(Q4) Dr.Khande Hospital, V The Pune Ito-1, 732, A Leela Chambers, Pune- S Pune. Satara Road, Bibvewadi, Pune – 411037. Pan: Aadfd9569Q Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Arvind Desai – Dr Date Of Hearing 11/06/2024 Date Of Pronouncement 12/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income-Tax(Appeals)[Nfac] Dated 29.02.2024 For The A.Y.2013-14(Q4). The Assessee Has Raised Following Grounds Of Appeal : “1. The Tds Return Was Filed On 26-Sep-2013 & The Intimation Under Sec 200 A Was Passed On 16-Oct-2016 . An Intimation Under Section 200A Raising The Demand Or Directing A Refund To The Tax Deductor Could Be Passed Within One Year. So The Intimation U/S 200 A Is Time Barred.

Section 200Section 200ASection 234Section 234E

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.457/PUN/2024 िनधा"रण वष" / Assessment Year : 2013-14(Q4) Dr.Khande Hospital, V The Pune ITO-1, 732, A Leela Chambers, Pune- s Pune. Satara Road, Bibvewadi, Pune – 411037. PAN: AADFD9569Q Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Shri Arvind Desai – DR Date of hearing 11/06/2024 Date of pronouncement 12/06/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the a…