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.

How many judgments cite Kourani v. Union OF India?

1,708 judgments on BharatTax cite Kourani v. Union OF India (83 Taxmann.com 137), spanning 2017 to 2026.

Which sections of the Income Tax Act does Kourani v. Union OF India come up under?

It is most often cited in judgments turning on Section 234E, Section 200A, Section 220(2), Section 154, Section 200(3), Section 201(1).

Kourani v. Union OF India (83 Taxmann.com 137)

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

In the result, appeal of the assessee is allowed

ITA 452/PUN/2024[2013-14]Status: DisposedITAT Pune12 Jun 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.452/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14(Q3) 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(Q3.) The Assessee Has Raised Following Grounds Of Appeal : “1. As The Tds Return Was Filed On 06-Mar-2013 & The Fy Is 2012/13, The Provisions Of Section 234E Were Not Applicable To The Said Tds Return. The Provisions Of Sec 234E Cannot Be Applied For A Period Before 1 June 2015. Ita No.452/Pun/2024 For A.Y.2013-14(Q3) Dr.Khanade Hospital [A]

Section 200ASection 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.452/PUN/2024 िनधा"रण वष" / Assessment Year : 2013-14(Q3) 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…

Vidya Sunil Mane, Kolhapur vs. Income Tax Officer TDS, Kolhapur

In the result, appeal of the assessee is Partly Allowed

ITA 131/PUN/2024[AY2014-2015 TDS Q4FY2013-2014]Status: DisposedITAT Pune26 Mar 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.128, 129, 130 & 131/Pun/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 Midc, Gokulshirgaon V Tds, Kolhapur. Kolhpur, Kolhapur – 416234. S Pan: Acbpm1640F Appellant/ Assessee Respondent /Revenue Assessee By Shri Mayuresh Doshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Four Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 21.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.128/Pun/2024 For A.Y.2013-14, As A Lead Case. The Assessee For A.Y.2013-14 Has Raised The Following Grounds Of Appeal :

Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.128, 129, 130 & 131/PUN/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 MIDC, Gokulshirgaon V TDS, Kolhapur. Kolhpur, Kolhapur – 416234. s PAN: ACBPM1640F Appellant/ Assessee Respondent /Revenue Assessee by Shri Mayuresh Doshi – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 19/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. DI…

Vidya Sunil Mane, Kolhapur vs. Income Tax Officer TDS, Kolhapur

In the result, appeal of the assessee is Partly Allowed

ITA 130/PUN/2024[AY2014-2015 TDS Q3FY2013-2014]Status: DisposedITAT Pune26 Mar 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.128, 129, 130 & 131/Pun/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 Midc, Gokulshirgaon V Tds, Kolhapur. Kolhpur, Kolhapur – 416234. S Pan: Acbpm1640F Appellant/ Assessee Respondent /Revenue Assessee By Shri Mayuresh Doshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Four Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 21.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.128/Pun/2024 For A.Y.2013-14, As A Lead Case. The Assessee For A.Y.2013-14 Has Raised The Following Grounds Of Appeal :

Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.128, 129, 130 & 131/PUN/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 MIDC, Gokulshirgaon V TDS, Kolhapur. Kolhpur, Kolhapur – 416234. s PAN: ACBPM1640F Appellant/ Assessee Respondent /Revenue Assessee by Shri Mayuresh Doshi – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 19/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. DI…

Vidya Sunil Mane, Kolhapur vs. Income Tax Officer TDS, Kolhapur

In the result, appeal of the assessee is Partly Allowed

ITA 129/PUN/2024[AY2014-2015 TDS Q2FY2013-2014]Status: DisposedITAT Pune26 Mar 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.128, 129, 130 & 131/Pun/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 Midc, Gokulshirgaon V Tds, Kolhapur. Kolhpur, Kolhapur – 416234. S Pan: Acbpm1640F Appellant/ Assessee Respondent /Revenue Assessee By Shri Mayuresh Doshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Four Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 21.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.128/Pun/2024 For A.Y.2013-14, As A Lead Case. The Assessee For A.Y.2013-14 Has Raised The Following Grounds Of Appeal :

Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.128, 129, 130 & 131/PUN/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 MIDC, Gokulshirgaon V TDS, Kolhapur. Kolhpur, Kolhapur – 416234. s PAN: ACBPM1640F Appellant/ Assessee Respondent /Revenue Assessee by Shri Mayuresh Doshi – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 19/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. DI…

Vidya Sunil Mane, Kolhapur vs. Income Tax Officer TDS Kolhapur, Kolhapur

In the result, appeal of the assessee is Partly Allowed

ITA 128/PUN/2024[2013-2014 TDS Q4 FY2012-2013]Status: DisposedITAT Pune26 Mar 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.128, 129, 130 & 131/Pun/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 Midc, Gokulshirgaon V Tds, Kolhapur. Kolhpur, Kolhapur – 416234. S Pan: Acbpm1640F Appellant/ Assessee Respondent /Revenue Assessee By Shri Mayuresh Doshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Four Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 21.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.128/Pun/2024 For A.Y.2013-14, As A Lead Case. The Assessee For A.Y.2013-14 Has Raised The Following Grounds Of Appeal :

Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.128, 129, 130 & 131/PUN/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 MIDC, Gokulshirgaon V TDS, Kolhapur. Kolhpur, Kolhapur – 416234. s PAN: ACBPM1640F Appellant/ Assessee Respondent /Revenue Assessee by Shri Mayuresh Doshi – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 19/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. DI…

Sowbhagya Biotech Private Limited, Hyderabad vs. Income Tax Officer, Ward (TDS)-2(2), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 499/HYD/2023[2013-14]Status: DisposedITAT Hyderabad24 Nov 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Sbhakeer Ahmed, DR

Section 154Section 154(7)Section 155Section 186Section 200ASection 220(2)Section 234ESection 243E

…4 of 7 ITA Nos 494 to 499 Saubagya 442/Agra/2017 vide order dtd. 09.04.2018. The relevant part of the order is reproduced as follows: "3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A of the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments. The ld. CIT(A) has held that this decision was delivered after considering numerous ITAT/High Court decisions and so, this decision in 'Rajesh Ka…

Sowbhagya Biotech Private Limited, Hyderabad vs. Income Tax Officer, Ward (TDS)-2(2), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 498/HYD/2023[2013-14]Status: DisposedITAT Hyderabad24 Nov 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Sbhakeer Ahmed, DR

Section 154Section 154(7)Section 155Section 186Section 200ASection 220(2)Section 234ESection 243E

…4 of 7 ITA Nos 494 to 499 Saubagya 442/Agra/2017 vide order dtd. 09.04.2018. The relevant part of the order is reproduced as follows: "3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A of the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments. The ld. CIT(A) has held that this decision was delivered after considering numerous ITAT/High Court decisions and so, this decision in 'Rajesh Ka…

Sowbhagya Biotech Private Limited, Hyderabad vs. Income Tax Officer, Ward (TDS)-2(2), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 497/HYD/2023[2014-15]Status: DisposedITAT Hyderabad24 Nov 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Sbhakeer Ahmed, DR

Section 154Section 154(7)Section 155Section 186Section 200ASection 220(2)Section 234ESection 243E

…4 of 7 ITA Nos 494 to 499 Saubagya 442/Agra/2017 vide order dtd. 09.04.2018. The relevant part of the order is reproduced as follows: "3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A of the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments. The ld. CIT(A) has held that this decision was delivered after considering numerous ITAT/High Court decisions and so, this decision in 'Rajesh Ka…

Sowbhagya Biotech Private Limited, Hyderabad vs. Income Tax Officer, Ward(TDS)-2(2), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 496/HYD/2023[2013-14]Status: DisposedITAT Hyderabad24 Nov 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Sbhakeer Ahmed, DR

Section 154Section 154(7)Section 155Section 186Section 200ASection 220(2)Section 234ESection 243E

…4 of 7 ITA Nos 494 to 499 Saubagya 442/Agra/2017 vide order dtd. 09.04.2018. The relevant part of the order is reproduced as follows: "3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A of the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments. The ld. CIT(A) has held that this decision was delivered after considering numerous ITAT/High Court decisions and so, this decision in 'Rajesh Ka…

Sowbhagya Biotech Private Limited, Hyderabad vs. Income Tax Officer, Ward (TDS)-2(2), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 495/HYD/2023[2013-14]Status: DisposedITAT Hyderabad24 Nov 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Sbhakeer Ahmed, DR

Section 154Section 154(7)Section 155Section 186Section 200ASection 220(2)Section 234ESection 243E

…4 of 7 ITA Nos 494 to 499 Saubagya 442/Agra/2017 vide order dtd. 09.04.2018. The relevant part of the order is reproduced as follows: "3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A of the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments. The ld. CIT(A) has held that this decision was delivered after considering numerous ITAT/High Court decisions and so, this decision in 'Rajesh Ka…

Sowbhagya Biotech Private Limited, Hyderabad vs. Income Tax Officer, Ward (TDS)-2(2), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 494/HYD/2023[2013-14]Status: DisposedITAT Hyderabad24 Nov 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Sbhakeer Ahmed, DR

Section 154Section 154(7)Section 155Section 186Section 200ASection 220(2)Section 234ESection 243E

…4 of 7 ITA Nos 494 to 499 Saubagya 442/Agra/2017 vide order dtd. 09.04.2018. The relevant part of the order is reproduced as follows: "3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on 'Rajesh Kaurani vs. UOI', 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A of the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments. The ld. CIT(A) has held that this decision was delivered after considering numerous ITAT/High Court decisions and so, this decision in 'Rajesh Ka…

Nldk Timbers Private Limited, New Delhi vs. DCIT, Circle-11(1), New Delhi

In the result, appeals are allowed

ITA 1415/DEL/2021[2014-15]Status: DisposedITAT Delhi28 Aug 2023AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Pradip Kumar Kedia

For Appellant: Sh. Prekshit Mehra, AdvFor Respondent: Ms. Smita Singh, Sr. DR

Section 154Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.1414 & 1415 /Del/2021 Assessment Years: 2013-14 & 2014-15 NLDK Timbers Pvt. Ltd., Versus DCIT, Circle 11(1), C-5/42, Safdarjung Development New Delhi. Area, New Delhi PAN: AABCN0913B (Appellant) (Respondent) Assessee by : Sh. Prekshit Mehra, Adv. Revenue by : Ms. Smita Singh, Sr. DR Date of hearing : 28.08.2023 Date of pronouncement: 28.08.2023 ORDER PER SAKTIJIT DEY, V.P. Present appeals have been filed by the assessee against two separate orders, both d…

Nldk Timbers Private Limited, New Delhi vs. DCIT, Circle-11(1), New Delhi

In the result, appeals are allowed

ITA 1414/DEL/2021[2013-14]Status: DisposedITAT Delhi28 Aug 2023AY 2013-14

Bench: Shri Saktijit Dey, Vice- & Shri Pradip Kumar Kedia

For Appellant: Sh. Prekshit Mehra, AdvFor Respondent: Ms. Smita Singh, Sr. DR

Section 154Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.1414 & 1415 /Del/2021 Assessment Years: 2013-14 & 2014-15 NLDK Timbers Pvt. Ltd., Versus DCIT, Circle 11(1), C-5/42, Safdarjung Development New Delhi. Area, New Delhi PAN: AABCN0913B (Appellant) (Respondent) Assessee by : Sh. Prekshit Mehra, Adv. Revenue by : Ms. Smita Singh, Sr. DR Date of hearing : 28.08.2023 Date of pronouncement: 28.08.2023 ORDER PER SAKTIJIT DEY, V.P. Present appeals have been filed by the assessee against two separate orders, both d…

Yogender Kumar, Ballabhgarh vs. ITO, Ward-2(5), Faridabad

In the result, appeal of the assessee is dismissed

ITA 1339/DEL/2022[2019-20]Status: DisposedITAT Delhi04 Jul 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: N o n eFor Respondent: Shri Ramdhan Meena, Sr. DR

Section 194Section 194ISection 200ASection 200A(1)Section 200A(1)(c)Section 201A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH :H: DELHI) BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 Yogender Kumar, ITO, Ward 2(5), FCA-47/A, Shyam Colony, Vs. Faridabad (Hr.) Ballabgarh, Faridabad (PAN:ASMPK4215B) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri Ramdhan Meena, Sr. DR Date of Hearing : 04.07.2023 Date of Pronouncement : 04.07.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of learned Commissioner of Income-Tax(Appeals)- (National…

Ochre Media Private Limited, Secunderabad vs. ITO, Ward (TDS)2(1), Hyderabad

In the result, all the appeals are allowed

ITA 204/HYD/2023[2013-14]Status: DisposedITAT Hyderabad17 May 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2013-14 Ochre Media Limited Vs. Ito, Ward (Tds)-2(1) 9-1-129/1, 2Nd Floor I.T.Towers, A.C.Guards Oxford Plaza, S.D.Road Hyderabad-500 004 Secunderabad-500 003

For Appellant: Shri H.Srinivasulu, AdvocateFor Respondent: Shri Kumar Aditya, Sr.AR

Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 220(2)Section 234E

…an Goyal vs. DCIT (TDS)’ in ITA No. 442/Agra/2017 vide order dtd. 09.04.2018. The relevant part of the order is reproduced as follows: “3. Heard. The ld. CIT(A), while deciding the matter against the assessee, has placed reliance on ‘Rajesh Kaurani vs. UOI’, 83 Taxmann.com 137 (Guj), wherein, it has been held that section 200A of the Act is a machinery provision providing the mechanism for processing a statement of deduction of tax at source and for making adjustments. The ld. CIT(A) has held that this decision was delivered after considering numerous ITAT/High Court decisions and so, this decision in ‘Rajesh Ka…

Sri Sita Ram Rai, Dhanbad vs. ITO TDS Ward, Dhanbad

In the result, both the appeals of the assessee stand allowed

ITA 14/RAN/2022[2014-15]Status: DisposedITAT Ranchi28 Apr 2023AY 2014-15

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. Nos.13&14/Ran/2022 Assessment Years: 2013-14 & 2014-15 Sri Sita Ram Rai……..….…..…………..…...…......................……...…..….. Appellant 1, New Karmik Nagar, Ism Saraidhella, Dhanbad, Jharkhand - 826004. [Pan: Afipr2324B] Vs. Ito, Tds Ward-Dhanbad………………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 01, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: Both The Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 15.03.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In Both The Appeals Has Agitated The Levy Of Late Filing Fees U/S 234E Of The Act Along With Interest Thereupon Levied U/S 220(2) Of The Act. Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.13/Ran/2022 For Assessment Year 2013-14 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. The Brief Facts Of The Case Are That The Assessee Deducted Tax At Source (Tds) In Respect Of Certain Payments. As Per The Provisions Of 1

Section 200(3)Section 200ASection 220(2)Section 234ESection 250

…I.T.A. Nos.13&14/Ran/2022 Assessment Years: 2013-14 & 2014-15 Sri Sita Ram Rai IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI BENCH, RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. Nos.13&14/Ran/2022 Assessment Years: 2013-14 & 2014-15 Sri Sita Ram Rai……..….…..…………..…...…......................……...…..….. Appellant 1, New Karmik Nagar, ISM Saraidhella, Dhanbad, Jharkhand - 826004. [PAN: AFIPR2324B] vs. ITO, TDS Ward-Dhanbad………………………….……….…………….. Respondent Appearances by: Shri Devesh Poddar, Adv., appeared on behalf of the appellant. Shri P…

Sri Sita Ram Rai, Dhanbad vs. ITO, Dhanbad

In the result, both the appeals of the assessee stand allowed

ITA 13/RAN/2022[2013-14]Status: DisposedITAT Ranchi28 Apr 2023AY 2013-14

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. Nos.13&14/Ran/2022 Assessment Years: 2013-14 & 2014-15 Sri Sita Ram Rai……..….…..…………..…...…......................……...…..….. Appellant 1, New Karmik Nagar, Ism Saraidhella, Dhanbad, Jharkhand - 826004. [Pan: Afipr2324B] Vs. Ito, Tds Ward-Dhanbad………………………….……….…………….. Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 01, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: Both The Appeals Have Been Preferred By The Assessee Against The Separate Orders Dated 15.03.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In Both The Appeals Has Agitated The Levy Of Late Filing Fees U/S 234E Of The Act Along With Interest Thereupon Levied U/S 220(2) Of The Act. Since, Common Issues Are Involved In All The Appeals, Hence These Have Heard Together & Are Being Disposed Of By This Common Order. The Appeal In Ita No.13/Ran/2022 For Assessment Year 2013-14 Is Taken As Lead Case For The Purpose Of Narration Of Facts. 2. The Brief Facts Of The Case Are That The Assessee Deducted Tax At Source (Tds) In Respect Of Certain Payments. As Per The Provisions Of 1

Section 200(3)Section 200ASection 220(2)Section 234ESection 250

…I.T.A. Nos.13&14/Ran/2022 Assessment Years: 2013-14 & 2014-15 Sri Sita Ram Rai IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI BENCH, RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. Nos.13&14/Ran/2022 Assessment Years: 2013-14 & 2014-15 Sri Sita Ram Rai……..….…..…………..…...…......................……...…..….. Appellant 1, New Karmik Nagar, ISM Saraidhella, Dhanbad, Jharkhand - 826004. [PAN: AFIPR2324B] vs. ITO, TDS Ward-Dhanbad………………………….……….…………….. Respondent Appearances by: Shri Devesh Poddar, Adv., appeared on behalf of the appellant. Shri P…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 351/CHNY/2023[2016-17(26Q-Q1)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…prior to 01.06.2015. The Ld. AR also averred that Ld. CIT(A) had condoned the delay and adjudicated the issue on merits. 4. The DR, on the other hand, relied on the decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani Vs. Union of India (2017) 83 Taxmann.com 137(Gujarat); the decision of Hon’ble Madras High Court in the case of Qatalys Software Technologies P. Ltd. vs. Union of India (2020) 115 Taxmann.com 345; the decision of Jabalpur Tribunal in Madhyanchal Gramin Bank Vs. ITO (2023) 147 Taxmann.com 443 (Jabalpur). The Ld. Sr. DR submitted that TDS returns in ITA Nos.330/Chny/2023 as well as in…

M/S Cigfillimited, Chennai vs. ADIT, NFAC, Delhi

In the result, the appeals in ITA No

ITA 350/CHNY/2023[2016-17 (24q-q1)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…prior to 01.06.2015. The Ld. AR also averred that Ld. CIT(A) had condoned the delay and adjudicated the issue on merits. 4. The DR, on the other hand, relied on the decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani Vs. Union of India (2017) 83 Taxmann.com 137(Gujarat); the decision of Hon’ble Madras High Court in the case of Qatalys Software Technologies P. Ltd. vs. Union of India (2020) 115 Taxmann.com 345; the decision of Jabalpur Tribunal in Madhyanchal Gramin Bank Vs. ITO (2023) 147 Taxmann.com 443 (Jabalpur). The Ld. Sr. DR submitted that TDS returns in ITA Nos.330/Chny/2023 as well as in…

M/S Cigfil Ltd, Chennai vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 349/CHNY/2023[2015-16(26Q-Q4)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

…prior to 01.06.2015. The Ld. AR also averred that Ld. CIT(A) had condoned the delay and adjudicated the issue on merits. 4. The DR, on the other hand, relied on the decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani Vs. Union of India (2017) 83 Taxmann.com 137(Gujarat); the decision of Hon’ble Madras High Court in the case of Qatalys Software Technologies P. Ltd. vs. Union of India (2020) 115 Taxmann.com 345; the decision of Jabalpur Tribunal in Madhyanchal Gramin Bank Vs. ITO (2023) 147 Taxmann.com 443 (Jabalpur). The Ld. Sr. DR submitted that TDS returns in ITA Nos.330/Chny/2023 as well as in…

Kourani v. Union OF India

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