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

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

In the result, the appeals in ITA No

ITA 348/CHNY/2023[2015-16(26Q-Q3)]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 347/CHNY/2023[2015-16(26Q-Q2)]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 346/CHNY/2023[2015-16(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 Cigfil Ltd, Chennai vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 345/CHNY/2023[2015-16(24Q-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…

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

In the result, the appeals in ITA No

ITA 344/CHNY/2023[2015-16 24Q-Q3]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 343/CHNY/2023[2015-16(24Q-Q2)]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 342/CHNY/2023[2015-16(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, Ghaziabafd, Ghaziabad

In the result, the appeals in ITA No

ITA 341/CHNY/2023[2014-15(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…

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

In the result, the appeals in ITA No

ITA 340/CHNY/2023[2014-15(26Q-Q3)]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 339/CHNY/2023[2014-15(26Q-Q2)]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 338/CHNY/2023[2014-15(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 Cigfil Ltd, Chennai vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals in ITA No

ITA 337/CHNY/2023[2014-15(24Q-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…

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

In the result, the appeals in ITA No

ITA 336/CHNY/2023[2014-15(24Q-Q3)]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. ACIT, CPC, Gaziabad

In the result, the appeals in ITA No

ITA 335/CHNY/2023[2014-15(24Q-Q2]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 334/CHNY/2023[2014-15(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 333/CHNY/2023[2013-14(26Q-Q2)]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 332/CHNY/2023[2013-14(26Q-Q2)]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 331/CHNY/2023[2013-14(26Q-Q2)]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 330/CHNY/2023[2013-14(24Q-Q2)]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 329/CHNY/2023[2013-14(24Q-Q2)]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…