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 366,421 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. Emgee Engineering and Construction Pvt. Ltd., Chennai vs. ITO, TDS Ward - 2 (1), Chennai

In the result, the appeals of the assessee are dismissed

ITA 2286/CHNY/2019[2014-15]Status: DisposedITAT Chennai04 Dec 2019AY 2014-15

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2285, 2286 & 2287/Chny/2019 धनिाजरण वर्ज /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Emgee Engineering & The Income Tax Officer Construction Pvt. Limited, Tds Ward-2(1) New Address: Vs. Aayakar Bhavan, Main Building, 2Nd Floor, No.6/11, Brahadambal Street, Nungambakkam, Chennai – 600 034 Tds Circle, 121 M.G. Road, [Pan: Aadce 0318H] Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/ Appellant By Mr. V.S. Jayakumar, Advocate : प्रत्यथी की ओर से /Respondent By : Ms. R. Anita, Jcit सुनवाई की तारीख/Date Of Hearing : 04.12.2019 घोर्णा की तारीख /Date Of Pronouncement : 04.12.2019 आदेश / O R D E R Per George Mathan: These Are Appeals Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-17, Chennai In Ita Nos.70 To 72/18-19 Dated 31.05.2019 For The Assessment Year 2013-14, 2014-15 & 2015-16 Respectively.

For Respondent: Ms. R. Anita, JCIT
Section 200ASection 234E

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2285, 2286 & 2287/Chny/2019 धनिाजरण वर्ज /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Emgee Engineering and The Income Tax Officer Construction Pvt. Limited, TDS Ward-2(1) New Address: Vs. Aayakar Bhavan, Main Building, 2nd Floor, No.6/11, Brahadambal Street, Nungambakkam, Chennai – 600 034 TDS Circle, 121 M.G. Road, [PAN: AADCE 03…

M/S. Emgee Engineering and Construction Pvt. Ltd., Chennai vs. ITO, TDS Ward - 2 (1), Chennai

In the result, the appeals of the assessee are dismissed

ITA 2285/CHNY/2019[2013-14]Status: DisposedITAT Chennai04 Dec 2019AY 2013-14

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2285, 2286 & 2287/Chny/2019 धनिाजरण वर्ज /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Emgee Engineering & The Income Tax Officer Construction Pvt. Limited, Tds Ward-2(1) New Address: Vs. Aayakar Bhavan, Main Building, 2Nd Floor, No.6/11, Brahadambal Street, Nungambakkam, Chennai – 600 034 Tds Circle, 121 M.G. Road, [Pan: Aadce 0318H] Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/ Appellant By Mr. V.S. Jayakumar, Advocate : प्रत्यथी की ओर से /Respondent By : Ms. R. Anita, Jcit सुनवाई की तारीख/Date Of Hearing : 04.12.2019 घोर्णा की तारीख /Date Of Pronouncement : 04.12.2019 आदेश / O R D E R Per George Mathan: These Are Appeals Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-17, Chennai In Ita Nos.70 To 72/18-19 Dated 31.05.2019 For The Assessment Year 2013-14, 2014-15 & 2015-16 Respectively.

For Respondent: Ms. R. Anita, JCIT
Section 200ASection 234E

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2285, 2286 & 2287/Chny/2019 धनिाजरण वर्ज /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Emgee Engineering and The Income Tax Officer Construction Pvt. Limited, TDS Ward-2(1) New Address: Vs. Aayakar Bhavan, Main Building, 2nd Floor, No.6/11, Brahadambal Street, Nungambakkam, Chennai – 600 034 TDS Circle, 121 M.G. Road, [PAN: AADCE 03…

Aarcity Builders P.Ltd, New Delhi vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 5989/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.5386/Del/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2016-17 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Rajiv Jain, CAFor Respondent: Sh. Saras Kumar, Sr.DR
Section 195Section 200(3)Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “जी "यायपीठ जी जी एवं जी एवं एवं ए”, नई एवं नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G & A’, NEW DELHI सुौी सुषमा चावला सुौी सुषमा चावला, , , , "याियक सदःय एवं "याियक सदःय एवं ौी ौी आर आर.के के.पांडा पांडा, लेखा सदःय के लेखा सदःय के सम" सम" सुौी सुषमा चावला सुौी सुषमा चावला "याियक सदःय एवं "याियक सदःय एवं ौी ौी आर आर के के पांडा पांडा लेखा सदःय के लेखा सदःय के सम" सम" BEFORE MS. SUSHMA CHOWLA, JM & SH.R.K.PANDA, AM आयकर अपील सं आयकर अपील…

Aarcity Infrastructure P.Ltd, New Delhi vs. ACIT, Circle-73(1), Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 5990/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.5386/Del/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2016-17 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Rajiv Jain, CAFor Respondent: Sh. Saras Kumar, Sr.DR
Section 195Section 200(3)Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “जी "यायपीठ जी जी एवं जी एवं एवं ए”, नई एवं नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G & A’, NEW DELHI सुौी सुषमा चावला सुौी सुषमा चावला, , , , "याियक सदःय एवं "याियक सदःय एवं ौी ौी आर आर.के के.पांडा पांडा, लेखा सदःय के लेखा सदःय के सम" सम" सुौी सुषमा चावला सुौी सुषमा चावला "याियक सदःय एवं "याियक सदःय एवं ौी ौी आर आर के के पांडा पांडा लेखा सदःय के लेखा सदःय के सम" सम" BEFORE MS. SUSHMA CHOWLA, JM & SH.R.K.PANDA, AM आयकर अपील सं आयकर अपील…

Tulsi Gold, Mumbai vs. TDS -CPC- Ghaziabad, Ghaziabad

In the result, the captioned appeals for the AY 2013-14 are allowed

ITA 5230/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Nov 2019AY 2013-14

Bench: Shri M. Balaganesh (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2013-14 M/S Sachhiyay Gold, The Tds-Cpc, Aaykar Bhawan, 73/75, 1St Floor, Sutariya Sector-3, Vaishali, Bhavan, Dhanji Street, Vs. Ghaziabad U.P. 201010 Zaveri Bazar, Mumbai - 400003 Pan : Aadpc1166C (Appellant) (Respondent) Assessment Year: 2013-14 M/S Nakoda Gold, The Tds-Cpc, Aaykar Bhawan, 202, 2 Mantri Smruti, Sector-3, Vaishali, Chitranjan Road, Vile Parle, Vs. Ghaziabad, U.P.- 201010 Mumbai - 400003 Pan : Aaapj8450H (Appellant) (Respondent) Assessment Year: 2013-14 M/S Tulsi Gold, The Tds-Cpc, Aaykar Bhawan, Office No. 1 & 2, 1St Flr., Sector-3, Vaishali, 96/98, Sonawala Bldg., Vs. Ghaziabad, U.P.- 201010 Dhanji Street, Zaveri Bazar, Mumbai - 400003 Pan : Aafft4867M (Appellant) (Respondent) Assessment Year: 2013-14 M/S Shree Mangal Palace, The Tds-Cpc, Aaykar Bhawan, Shop No. 11, 11/13, Ladiwala, Sector-3, Vaishali, Chambers, Sheikh Memon Vs. Ghaziabad, U.P.- 201010 Street, Zaveri Bazar, Mumbai - 400003 Assessment Year: 2013-14 Pan : Aabpj7590F

Section 200ASection 234E

…Hon’ble High Court of Karnataka in the case of Fateh Raj Singhvi vs. Union of India (2016) 289 CTR 602 (Karnataka), whereas the Ld.CIT (A) has based his finding on the judgment of the Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. Union of India 83 Taxmann.com 137. The Ld. DR further pointed out that the Hon’ble Gujarat High Court has passed the said judgment after considering the judgment of the Hon’ble Karnataka High Court in the case of Fateh Raj Singhvi vs. Union of India.(supra). The Ld. further submitted that the Hon’ble Rajasthan High Court in the case of M/s Dundlod Shikshan Sansthan and ano…

Sachhyay Gold, Mumbai vs. TDS - CPC - Ghaziabad, Ghaziabad

In the result, the captioned appeals for the AY 2013-14 are allowed

ITA 5228/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Nov 2019AY 2013-14

Bench: Shri M. Balaganesh (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2013-14 M/S Sachhiyay Gold, The Tds-Cpc, Aaykar Bhawan, 73/75, 1St Floor, Sutariya Sector-3, Vaishali, Bhavan, Dhanji Street, Vs. Ghaziabad U.P. 201010 Zaveri Bazar, Mumbai - 400003 Pan : Aadpc1166C (Appellant) (Respondent) Assessment Year: 2013-14 M/S Nakoda Gold, The Tds-Cpc, Aaykar Bhawan, 202, 2 Mantri Smruti, Sector-3, Vaishali, Chitranjan Road, Vile Parle, Vs. Ghaziabad, U.P.- 201010 Mumbai - 400003 Pan : Aaapj8450H (Appellant) (Respondent) Assessment Year: 2013-14 M/S Tulsi Gold, The Tds-Cpc, Aaykar Bhawan, Office No. 1 & 2, 1St Flr., Sector-3, Vaishali, 96/98, Sonawala Bldg., Vs. Ghaziabad, U.P.- 201010 Dhanji Street, Zaveri Bazar, Mumbai - 400003 Pan : Aafft4867M (Appellant) (Respondent) Assessment Year: 2013-14 M/S Shree Mangal Palace, The Tds-Cpc, Aaykar Bhawan, Shop No. 11, 11/13, Ladiwala, Sector-3, Vaishali, Chambers, Sheikh Memon Vs. Ghaziabad, U.P.- 201010 Street, Zaveri Bazar, Mumbai - 400003 Assessment Year: 2013-14 Pan : Aabpj7590F

Section 200ASection 234E

…Hon’ble High Court of Karnataka in the case of Fateh Raj Singhvi vs. Union of India (2016) 289 CTR 602 (Karnataka), whereas the Ld.CIT (A) has based his finding on the judgment of the Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. Union of India 83 Taxmann.com 137. The Ld. DR further pointed out that the Hon’ble Gujarat High Court has passed the said judgment after considering the judgment of the Hon’ble Karnataka High Court in the case of Fateh Raj Singhvi vs. Union of India.(supra). The Ld. further submitted that the Hon’ble Rajasthan High Court in the case of M/s Dundlod Shikshan Sansthan and ano…

Mesers Svim Tech Software Private Limited, Firozpur vs. Income Tax Officer (TDS), Bathinda

In the result, both the appeals filed by the assessee stands allowed

ITA 428/ASR/2018[2014-15]Status: DisposedITAT Amritsar27 Nov 2019AY 2014-15

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. P.N. Arora (Ld. Adv.)For Respondent: Sh. Charan Dass (Ld. DR)
Section 200ASection 234ESection 250(6)

…ent of Rs.37,290/- 79 days @ Rs. 200/- per day 02/08/2013 15/05/2013 08/02/2014 at Rs. 15,800/- 2. The ld. CIT(A) affirmed the said levy of late fees while relying upon the judgment passed by the Gujrat High Court in the case of Rajesh Kourani Vs. UOI [2017] 83 Taxmann.com 137 (Guj). 3. The Co-ordinate Bench in the case of M/s M.G.N. Khalsa High School, Jalandhar vs. ACIT, CPV Cell-TDS, Ghaziabad in ITA Nos.16,17 & 18/Asr/2019 decided on 25.07.2019 analyzed the provision of law and also taken into consideration the said judgment of the Gujrat High Court in Rajesh Kourani (supra) and other ITA Nos.427 & 428/As…

Mesers Svim Tech Software Private Limited, Firozpur vs. Income Tax Officer (TDS), Bathinda

In the result, both the appeals filed by the assessee stands allowed

ITA 427/ASR/2018[2013-14]Status: DisposedITAT Amritsar27 Nov 2019AY 2013-14

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. P.N. Arora (Ld. Adv.)For Respondent: Sh. Charan Dass (Ld. DR)
Section 200ASection 234ESection 250(6)

…ent of Rs.37,290/- 79 days @ Rs. 200/- per day 02/08/2013 15/05/2013 08/02/2014 at Rs. 15,800/- 2. The ld. CIT(A) affirmed the said levy of late fees while relying upon the judgment passed by the Gujrat High Court in the case of Rajesh Kourani Vs. UOI [2017] 83 Taxmann.com 137 (Guj). 3. The Co-ordinate Bench in the case of M/s M.G.N. Khalsa High School, Jalandhar vs. ACIT, CPV Cell-TDS, Ghaziabad in ITA Nos.16,17 & 18/Asr/2019 decided on 25.07.2019 analyzed the provision of law and also taken into consideration the said judgment of the Gujrat High Court in Rajesh Kourani (supra) and other ITA Nos.427 & 428/As…

M/S. Pithampur Poly Products Ltd., Indore vs. The (TDS)-1, Indore

In the result, all the 5 appeals at the instance of assessees are allowed

ITA 714/IND/2018[13-14 Q-1]Status: DisposedITAT Indore13 Nov 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Sindh Punjab Mercantile Credit Ito(Tds)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.Aabas5085R

Section 200Section 200ASection 206CSection 234E

…se of Sudarshan Goyal (supra) observing asfollows: 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 12 ITA Nos.574&711 TO 714/Ind/2018] [Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore and M/s. Pithampur Poly Product Ltd., Indore deduction of tax at source and for making adjustment. The Ld. CIT…

M/S. Pithampur Poly Products Ltd., Indore vs. The (TDS)-1, Indore

In the result, all the 5 appeals at the instance of assessees are allowed

ITA 713/IND/2018[12-13.Q-4]Status: DisposedITAT Indore13 Nov 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Sindh Punjab Mercantile Credit Ito(Tds)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.Aabas5085R

Section 200Section 200ASection 206CSection 234E

…se of Sudarshan Goyal (supra) observing asfollows: 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 12 ITA Nos.574&711 TO 714/Ind/2018] [Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore and M/s. Pithampur Poly Product Ltd., Indore deduction of tax at source and for making adjustment. The Ld. CIT…

M/S. Pithampur Poly Products Ltd., Indore vs. The (TDS), Indore

In the result, all the 5 appeals at the instance of assessees are allowed

ITA 712/IND/2018[12-13]Status: DisposedITAT Indore13 Nov 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Sindh Punjab Mercantile Credit Ito(Tds)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.Aabas5085R

Section 200Section 200ASection 206CSection 234E

…se of Sudarshan Goyal (supra) observing asfollows: 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 12 ITA Nos.574&711 TO 714/Ind/2018] [Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore and M/s. Pithampur Poly Product Ltd., Indore deduction of tax at source and for making adjustment. The Ld. CIT…

M/S. Pithampur Poly Products Ltd., Indore vs. The (TDS), Indore

In the result, all the 5 appeals at the instance of assessees are allowed

ITA 711/IND/2018[12-13]Status: DisposedITAT Indore13 Nov 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Sindh Punjab Mercantile Credit Ito(Tds)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.Aabas5085R

Section 200Section 200ASection 206CSection 234E

…se of Sudarshan Goyal (supra) observing asfollows: 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 12 ITA Nos.574&711 TO 714/Ind/2018] [Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore and M/s. Pithampur Poly Product Ltd., Indore deduction of tax at source and for making adjustment. The Ld. CIT…

Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore vs. ITO (TDS)-2, Indore

In the result, all the 5 appeals at the instance of assessees are allowed

ITA 574/IND/2018[2014-15]Status: DisposedITAT Indore13 Nov 2019AY 2014-15

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Sindh Punjab Mercantile Credit Ito(Tds)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.Aabas5085R

Section 200Section 200ASection 206CSection 234E

…se of Sudarshan Goyal (supra) observing asfollows: 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 12 ITA Nos.574&711 TO 714/Ind/2018] [Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore and M/s. Pithampur Poly Product Ltd., Indore deduction of tax at source and for making adjustment. The Ld. CIT…

M/S Vikas Samities, Jamshedpur vs. CIT Exemption, Ranchi

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

ITA 356/RAN/2018[2014-15]Status: DisposedITAT Ranchi30 Oct 2019AY 2014-15
For Appellant: Shri Pawan Periwal, CA(AR)For Respondent: Shri P.K.Mondal, ACIT(DR)
Section 154Section 200ASection 234E

…rein the Tribunal in para 13 has held 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…

M/S Vikas Samities, Jamshedpur vs. CIT Exemption, Ranchi

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

ITA 355/RAN/2018[2013-14]Status: DisposedITAT Ranchi30 Oct 2019AY 2013-14
For Appellant: Shri Pawan Periwal, CA(AR)For Respondent: Shri P.K.Mondal, ACIT(DR)
Section 154Section 200ASection 234E

…rein the Tribunal in para 13 has held 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…

Rajiv Anand & Sons, Gwalior vs. ITO TDS, Gwalior

In the result, all three appeals of the assessee are dismissed

ITA 113/AGR/2018[2016-17]Status: DisposedITAT Agra18 Sept 2019AY 2016-17

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 200ASection 201Section 234E

…17) 3. Briefly, the facts are that the late fees have been levied by the AO u/s 234E of the Act. The Ld. CIT(A) has uphold the levy of 234E of the Act by relying on judgment of the Hon’ble Gujarat High Court in the case of ‘Rajesh Kaurani vs. Union of India’, 83 Taxmann.com 137(Guj) wherein after considering various previous decisions categorically hold that section 200A is a machinery provision providing mechanism processing statement of deduction of tax at source and for making adjustment. It has been held that even in the cases where statements were filed belatedly before 01.06.2015, the AO was competent to le…

M/S. Mahamantra Textiles Mills Pvt. Ltd., Ahmedabad vs. The CIT, TDS, CPC, Ghaziabad

In the result, appeals of the assessee are dismissed

ITA 477/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad31 Jul 2019AY 2014-15

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 476 & 477/Ahd/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15)

For Appellant: None
Section 200ASection 234E

…200A for computation of fee prior to 01.06.2015. 5. We find that the legal issue raised by the Assessee has been addressed by Hon’ble Gujarat High Court in favour of the Revenue and against the assessee in the case of Rajesh Kourani vs. Union of India (2017) 83 Taxmann.com 137 (Guj.). The Hon’ble Gujarat High Court held that section 234E of the Act is a charging provision creating a charge for levying fee for certain defaults in filing statements and fee prescribed under s.234E could be levied even in the absence of a regulatory provision being found in section 200A for computation of fee. In the light of afores…

M/S. Mahamantra Textiles Mills Pvt. Ltd., Ahmedabad vs. The CIT, TDS, CPC, Ghaziabad

In the result, appeals of the assessee are dismissed

ITA 476/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad31 Jul 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 476 & 477/Ahd/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15)

For Appellant: None
Section 200ASection 234E

…200A for computation of fee prior to 01.06.2015. 5. We find that the legal issue raised by the Assessee has been addressed by Hon’ble Gujarat High Court in favour of the Revenue and against the assessee in the case of Rajesh Kourani vs. Union of India (2017) 83 Taxmann.com 137 (Guj.). The Hon’ble Gujarat High Court held that section 234E of the Act is a charging provision creating a charge for levying fee for certain defaults in filing statements and fee prescribed under s.234E could be levied even in the absence of a regulatory provision being found in section 200A for computation of fee. In the light of afores…

M.S. Anand Township Pvt. Ltd., Indore vs. The DCIT -(TDS)-CPC, Ghaziabad

In the result, the ground of appeal is partly allowed

ITA 932/IND/2018[2016-17]Status: DisposedITAT Indore26 Jul 2019AY 2016-17

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 200A(2)Section 234E

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA Nos.457 to 459/Ind/2019 M/s Executive Enginer CO SV Agrawal & Associates Dadi Dham, 24, Joy Builders Colony, Old Palasia, Indore TAN:BPLE00597C A.Ys.: 2014-15(Q-3 & Q-4) & 2015-16(Q-1) ITA Nos.930 to 932/Ind/2018 M/s Anand Township Indore P. Ltd. 575, Gold Plaza, MG Road, Indore TAN:BPLAO4856F A.Ys.: 2016-17 (Q-2, Q-3 & Q-4) ITA Nos.675 & 676/Ind/2018 District Orgnaiser Tribal Welfare, Old Secretariat, B- Block, Sultania Road, Bhopa…

M.S. Anand Township Pvt. Ltd., Indore vs. The DCIT -(TDS)-CPC, Ghaziabad

In the result, the ground of appeal is partly allowed

ITA 931/IND/2018[2016-17 (Qtr. -3)]Status: DisposedITAT Indore26 Jul 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 200A(2)Section 234E

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA Nos.457 to 459/Ind/2019 M/s Executive Enginer CO SV Agrawal & Associates Dadi Dham, 24, Joy Builders Colony, Old Palasia, Indore TAN:BPLE00597C A.Ys.: 2014-15(Q-3 & Q-4) & 2015-16(Q-1) ITA Nos.930 to 932/Ind/2018 M/s Anand Township Indore P. Ltd. 575, Gold Plaza, MG Road, Indore TAN:BPLAO4856F A.Ys.: 2016-17 (Q-2, Q-3 & Q-4) ITA Nos.675 & 676/Ind/2018 District Orgnaiser Tribal Welfare, Old Secretariat, B- Block, Sultania Road, Bhopa…