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 367,181 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

Jeevandhara Hospital (P) Ltd., Indore vs. ACIT-CPC-TDS, Ghaziabad, Indore

In the result, these three appeals

ITA 641/IND/2019[2014-15(FY 2013-14 26Q2)]Status: DisposedITAT Indore25 Jun 2021

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing

Section 200Section 200ASection 206CSection 234E

…se of Sudarshan Goyal(supra) observing as follows: 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on 'Rajesh Kaurani vs. Union of India', 83 Taxmann.com 137 (Guj.) wherein it was held that Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of deduction of tax at source and for 9 ITANos. 640to 642/Ind/2019 Jeevandhara Hospital P. Ltd. making adjustment. The Ld. CIT(A) has further held that this decision was delivered after considering numer…

Jeevandhara Hospital (P) Ltd., Indore vs. ACIT-CPC-TDS, Ghaziabad, Indore

In the result, these three appeals

ITA 640/IND/2019[2014-15(FY 2013-14 26Q1)]Status: DisposedITAT Indore25 Jun 2021

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing

Section 200Section 200ASection 206CSection 234E

…se of Sudarshan Goyal(supra) observing as follows: 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on 'Rajesh Kaurani vs. Union of India', 83 Taxmann.com 137 (Guj.) wherein it was held that Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of deduction of tax at source and for 9 ITANos. 640to 642/Ind/2019 Jeevandhara Hospital P. Ltd. making adjustment. The Ld. CIT(A) has further held that this decision was delivered after considering numer…

Cosyn Limited, Hyderabad vs. Dy. Commissioner of Income Tax, TDS, Circle-1(1), Hyderabad

Appeals are allowed in above terms

ITA 61/HYD/2019[2013-14]Status: DisposedITAT Hyderabad09 Jun 2021AY 2013-14

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing)

For Appellant: Shri Praveen NairFor Respondent: Shri Waseem Ur Rehman (D.R.)
Section 200ASection 200A(1)(c)Section 234E

….e.f. 01-06- 2015. The clinching question as to whether the same applies prospectively only or with retrospective effect stands decided in assessee’s and Revenue’s favour in Fatheraj Singhvi Vs. UOI (2016) [289 CTR 602] (Karnataka) and Rajesh Kourani Vs. UOI [83 Taxmann.com 137 (Guj); respectively. And also that with no guidance has come from hon’ble jurisdictional high court. We thus adopt the view favouring the assessee in the given facts and circumstances and direct the Assessing Officer to delete the impugned late filing fee in all the assessment years under consideration. 3. This assessee’s appeals are allo…

Commandant, Mangalagiri vs. The Commissioner of Income Tax (Appeals)-2, Guntur

In the result, appeals of the assessee are allowed

ITA 582/VIZ/2019[2015-16 and F.Y. 2014-2015]Status: DisposedITAT Visakhapatnam31 May 2021

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt.Suman Malik, DR
Section 200ASection 200A(1)(c)Section 234E

…आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री एन के चौिरी,न्याधयक सदस्यएिं श्री धड.एस .लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.578/Viz/2019 to 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6th BN APSP Income Tax Officer (TDS) Camp, Mangalagiri Guntur Guntur [PAN : AAAGC1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee by :…

Commandant, Mangalagiri vs. The Commissioner of Income Tax (Appeals)-2, Guntur

In the result, appeals of the assessee are allowed

ITA 581/VIZ/2019[2014-15 and F.Y. 2013-2014]Status: DisposedITAT Visakhapatnam31 May 2021

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt.Suman Malik, DR
Section 200ASection 200A(1)(c)Section 234E

…आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री एन के चौिरी,न्याधयक सदस्यएिं श्री धड.एस .लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.578/Viz/2019 to 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6th BN APSP Income Tax Officer (TDS) Camp, Mangalagiri Guntur Guntur [PAN : AAAGC1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee by :…

Commandant, Mangalagiri vs. The Commissioner of Income Tax (Appeals)-2, Guntur

In the result, appeals of the assessee are allowed

ITA 580/VIZ/2019[2015-16 and F.Y. 2014-2015]Status: DisposedITAT Visakhapatnam31 May 2021

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt.Suman Malik, DR
Section 200ASection 200A(1)(c)Section 234E

…आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री एन के चौिरी,न्याधयक सदस्यएिं श्री धड.एस .लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.578/Viz/2019 to 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6th BN APSP Income Tax Officer (TDS) Camp, Mangalagiri Guntur Guntur [PAN : AAAGC1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee by :…

Commandant, Mangalagiri vs. The Commissioner of Income Tax (A)-2, Guntur

In the result, appeals of the assessee are allowed

ITA 579/VIZ/2019[2015-16 and F.Y. 2014-2015]Status: DisposedITAT Visakhapatnam31 May 2021

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt.Suman Malik, DR
Section 200ASection 200A(1)(c)Section 234E

…आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री एन के चौिरी,न्याधयक सदस्यएिं श्री धड.एस .लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.578/Viz/2019 to 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6th BN APSP Income Tax Officer (TDS) Camp, Mangalagiri Guntur Guntur [PAN : AAAGC1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee by :…

Commandant, Mangalagiri vs. The Commissioner of Income Tax (A)-2, Guntur

In the result, appeals of the assessee are allowed

ITA 578/VIZ/2019[2015-16 and F.Y. 2014-2015]Status: DisposedITAT Visakhapatnam31 May 2021

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt.Suman Malik, DR
Section 200ASection 200A(1)(c)Section 234E

…आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री एन के चौिरी,न्याधयक सदस्यएिं श्री धड.एस .लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.578/Viz/2019 to 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6th BN APSP Income Tax Officer (TDS) Camp, Mangalagiri Guntur Guntur [PAN : AAAGC1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee by :…

Sri Lakshmi Constructions, Secunderabad vs. Income Tax Officer(TDS), TDS, Ward-2(2), Hyderabad

Appeal is allowed in above terms

ITA 2329/HYD/2018[2013-14]Status: DisposedITAT Hyderabad28 May 2021AY 2013-14

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Shanthi Pawan Kumar, ARFor Respondent: Shri Sunil Kumar Pandey, DR
Section 200ASection 200A(1)(c)Section 234E

…06- 2015. The clinching question as to whether the same applies :- 2 -: prospectively only or with retrospective effect stands decided in assessee’s and Revenue’s favour in Fatheraj Singhvi Vs. UOI (2016) [289 CTR 602] (Karnataka) and Rajesh Kourani Vs. UOI [83 Taxmann.com 137 (Guj); respectively. And also that with no guidance has come from hon’ble jurisdictional high court. We thus adopt the view favouring the assessee in the given facts and circumstances and direct the Assessing Officer to delete the impugned late filing fee of Rs.55,278/-. 3. This assessee’s appeal is allowed in above terms. Order pronounc…

Tmi E2E Academy Private Limited, Hyderabad vs. Income Tax Officer, Ward(TDS), TDS-2(3), H

Appeals are allowed in above terms

ITA 436/HYD/2019[2013-14]Status: DisposedITAT Hyderabad10 May 2021AY 2013-14

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Shri J. Maruthi Raghuram, ARFor Respondent: Shri Sunil Kumar Pandey, DR &
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Appellant Respondent Sl.No. ITA No. A.Y. T.M. Inputs and ITO (TDS), TDS, 1 to 3 454/Hyd/19 2013-14 Services Pvt. Ltd. Ward 2(3), to to Secunderabad Hyderabad 456/H/19 2015-16 [PAN: AAACT8336R] 436/Hyd/2019 2013-14 TMI E2E Academy ITO, Ward (TDS), 4 Private Limited TDS 2(3), Hyderabad Hyderabad [PAN: AADCT7103K] 5 to 7 458/Hyd/19 2013-14 C & K Management ACIT, Circle 1(1) to to Ltd. Secunderabad Hyderabad 460/Hyd/19 2015-16 [PAN:AABC…

C & K Management Limited, Secunderabad vs. Asst. Commissioner of Income Tax, TDS, Circle-1(1), Hyderabad

Appeals are allowed in above terms

ITA 460/HYD/2019[2015-16]Status: DisposedITAT Hyderabad07 May 2021AY 2015-16

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Shri J. Maruthi Raghuram, ARFor Respondent: Shri Sunil Kumar Pandey, DR &
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Appellant Respondent Sl.No. ITA No. A.Y. T.M. Inputs and ITO (TDS), TDS, 1 to 3 454/Hyd/19 2013-14 Services Pvt. Ltd. Ward 2(3), to to Secunderabad Hyderabad 456/H/19 2015-16 [PAN: AAACT8336R] 436/Hyd/2019 2013-14 TMI E2E Academy ITO, Ward (TDS), 4 Private Limited TDS 2(3), Hyderabad Hyderabad [PAN: AADCT7103K] 5 to 7 458/Hyd/19 2013-14 C & K Management ACIT, Circle 1(1) to to Ltd. Secunderabad Hyderabad 460/Hyd/19 2015-16 [PAN:AABC…

C & K Management Limited, Secunderabad vs. Asst. Commissioner of Income Tax, TDS, Circle-1(1), Hyderabad

Appeals are allowed in above terms

ITA 459/HYD/2019[2014-15]Status: DisposedITAT Hyderabad07 May 2021AY 2014-15

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Shri J. Maruthi Raghuram, ARFor Respondent: Shri Sunil Kumar Pandey, DR &
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Appellant Respondent Sl.No. ITA No. A.Y. T.M. Inputs and ITO (TDS), TDS, 1 to 3 454/Hyd/19 2013-14 Services Pvt. Ltd. Ward 2(3), to to Secunderabad Hyderabad 456/H/19 2015-16 [PAN: AAACT8336R] 436/Hyd/2019 2013-14 TMI E2E Academy ITO, Ward (TDS), 4 Private Limited TDS 2(3), Hyderabad Hyderabad [PAN: AADCT7103K] 5 to 7 458/Hyd/19 2013-14 C & K Management ACIT, Circle 1(1) to to Ltd. Secunderabad Hyderabad 460/Hyd/19 2015-16 [PAN:AABC…

C & K Management Limited, Secunderabad vs. Asst. Commissioner of Income Tax, Circle-1(1), Hyderabad

Appeals are allowed in above terms

ITA 458/HYD/2019[2013-14]Status: DisposedITAT Hyderabad07 May 2021AY 2013-14

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Shri J. Maruthi Raghuram, ARFor Respondent: Shri Sunil Kumar Pandey, DR &
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Appellant Respondent Sl.No. ITA No. A.Y. T.M. Inputs and ITO (TDS), TDS, 1 to 3 454/Hyd/19 2013-14 Services Pvt. Ltd. Ward 2(3), to to Secunderabad Hyderabad 456/H/19 2015-16 [PAN: AAACT8336R] 436/Hyd/2019 2013-14 TMI E2E Academy ITO, Ward (TDS), 4 Private Limited TDS 2(3), Hyderabad Hyderabad [PAN: AADCT7103K] 5 to 7 458/Hyd/19 2013-14 C & K Management ACIT, Circle 1(1) to to Ltd. Secunderabad Hyderabad 460/Hyd/19 2015-16 [PAN:AABC…

T M Inputs and Services Private Limited, Secunderabad vs. Income Tax Officer, (TDS), Ward-2(3), Hyderabad

Appeals are allowed in above terms

ITA 456/HYD/2019[2015-16]Status: DisposedITAT Hyderabad07 May 2021AY 2015-16

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Shri J. Maruthi Raghuram, ARFor Respondent: Shri Sunil Kumar Pandey, DR &
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Appellant Respondent Sl.No. ITA No. A.Y. T.M. Inputs and ITO (TDS), TDS, 1 to 3 454/Hyd/19 2013-14 Services Pvt. Ltd. Ward 2(3), to to Secunderabad Hyderabad 456/H/19 2015-16 [PAN: AAACT8336R] 436/Hyd/2019 2013-14 TMI E2E Academy ITO, Ward (TDS), 4 Private Limited TDS 2(3), Hyderabad Hyderabad [PAN: AADCT7103K] 5 to 7 458/Hyd/19 2013-14 C & K Management ACIT, Circle 1(1) to to Ltd. Secunderabad Hyderabad 460/Hyd/19 2015-16 [PAN:AABC…

T M Inputs and Services Private Limited, Secunderabad vs. Income Tax Officer, (TDS), Ward-2(3), Hyderabad

Appeals are allowed in above terms

ITA 455/HYD/2019[2014-15]Status: DisposedITAT Hyderabad07 May 2021AY 2014-15

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Shri J. Maruthi Raghuram, ARFor Respondent: Shri Sunil Kumar Pandey, DR &
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Appellant Respondent Sl.No. ITA No. A.Y. T.M. Inputs and ITO (TDS), TDS, 1 to 3 454/Hyd/19 2013-14 Services Pvt. Ltd. Ward 2(3), to to Secunderabad Hyderabad 456/H/19 2015-16 [PAN: AAACT8336R] 436/Hyd/2019 2013-14 TMI E2E Academy ITO, Ward (TDS), 4 Private Limited TDS 2(3), Hyderabad Hyderabad [PAN: AADCT7103K] 5 to 7 458/Hyd/19 2013-14 C & K Management ACIT, Circle 1(1) to to Ltd. Secunderabad Hyderabad 460/Hyd/19 2015-16 [PAN:AABC…

T M Inputs and Services Private Limited, Secunderabad vs. Income Tax Officer, (TDS), Ward-2(3), Hyderabad

Appeals are allowed in above terms

ITA 454/HYD/2019[2013-14]Status: DisposedITAT Hyderabad07 May 2021AY 2013-14

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Shri J. Maruthi Raghuram, ARFor Respondent: Shri Sunil Kumar Pandey, DR &
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Appellant Respondent Sl.No. ITA No. A.Y. T.M. Inputs and ITO (TDS), TDS, 1 to 3 454/Hyd/19 2013-14 Services Pvt. Ltd. Ward 2(3), to to Secunderabad Hyderabad 456/H/19 2015-16 [PAN: AAACT8336R] 436/Hyd/2019 2013-14 TMI E2E Academy ITO, Ward (TDS), 4 Private Limited TDS 2(3), Hyderabad Hyderabad [PAN: AADCT7103K] 5 to 7 458/Hyd/19 2013-14 C & K Management ACIT, Circle 1(1) to to Ltd. Secunderabad Hyderabad 460/Hyd/19 2015-16 [PAN:AABC…

Susheela Hospital, Hyderabad vs. Income Tax Officer, Ward-6(5), Hyderabad

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

ITA 2261/HYD/2018[2013-14]Status: DisposedITAT Hyderabad21 Apr 2021AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Smt. S. SandhyaFor Respondent: Shri Rohit Mujumdar
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 2259, 2260 & 2261/H/2018 Assessment Year: 2013-14 Susheela Hospital, Vs. Income-tax Officer, Hyderabad. Ward – 2(2), Hyderabad. PAN – ABDFS 9790F (Appellants) (Respondent) Assessee by: Smt. S. Sandhya Revenue by: Shri Rohit Mujumdar Date of hearing: 08/04/2021 Date of pronouncement: 21/04/2021 O R D E R PER BENCH: These are the appeals filed by Assessee for AY 2013- 14 directed against the CIT(A) - 4, Hyderabad’…

Susheela Hospital, Hyderabad vs. Income Tax Officer, Ward-6(5), Hyderabad

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

ITA 2260/HYD/2018[2013-14]Status: DisposedITAT Hyderabad21 Apr 2021AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Smt. S. SandhyaFor Respondent: Shri Rohit Mujumdar
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 2259, 2260 & 2261/H/2018 Assessment Year: 2013-14 Susheela Hospital, Vs. Income-tax Officer, Hyderabad. Ward – 2(2), Hyderabad. PAN – ABDFS 9790F (Appellants) (Respondent) Assessee by: Smt. S. Sandhya Revenue by: Shri Rohit Mujumdar Date of hearing: 08/04/2021 Date of pronouncement: 21/04/2021 O R D E R PER BENCH: These are the appeals filed by Assessee for AY 2013- 14 directed against the CIT(A) - 4, Hyderabad’…

Susheela Hospital, Hyderabad vs. Income Tax Officer, Ward-6(5), Hyderabad

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

ITA 2259/HYD/2018[2013-14]Status: DisposedITAT Hyderabad21 Apr 2021AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Smt. S. SandhyaFor Respondent: Shri Rohit Mujumdar
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 2259, 2260 & 2261/H/2018 Assessment Year: 2013-14 Susheela Hospital, Vs. Income-tax Officer, Hyderabad. Ward – 2(2), Hyderabad. PAN – ABDFS 9790F (Appellants) (Respondent) Assessee by: Smt. S. Sandhya Revenue by: Shri Rohit Mujumdar Date of hearing: 08/04/2021 Date of pronouncement: 21/04/2021 O R D E R PER BENCH: These are the appeals filed by Assessee for AY 2013- 14 directed against the CIT(A) - 4, Hyderabad’…

Elchico Hotels & Restaurants Private Limited, Allahabad vs. Dy. Commissioner of Income Tax, CPC(TDS), Allahabad

In the result, the Appeal No

ITA 228/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

…of Tribunal has held in para no.8 to 11 as under: 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on ‘Rajesh Kaurani vs. Union of India’, 83 Taxmann.com 137 (Guj.) wherein it was held that Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of deduction of tax at source and for making adjustment. The Ld. CIT(A) has further held that this decision was delivered after considering numerous ITAT and High Court decisions and therefore this decisio…