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)

State Bank of India, Gwalior vs. CIT A, Gwalior

In the result, ITA No.42/Agr/2018 is allowed for statistical

ITA 6/AGR/2018[2013-14]Status: DisposedITAT Agra31 May 2018AY 2013-14

…herein it was held that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid. The ld. CIT(A) has rejected this contention of the appellants by relying on the decision in the case of ‘Rajesh Kaurani vs. Union of India’, 83 Taxmann.com 137(Guj) and confirmed the levy of late fee u/s 234E of the Act. Aggrieved, appellants are in appeal before us. 6. The counsel for the assessee has submitted a statement of TDS returns (APB, Pge. 5-9) contending that all the TDS returns statements has been filed are in respect of the period prior to the date 01.06.2015 i.e. the date from wh…

State Bank of India, Gwalior vs. CIT A, Gwalior

In the result, ITA No.42/Agr/2018 is allowed for statistical

ITA 3/AGR/2018[2013-14]Status: DisposedITAT Agra31 May 2018AY 2013-14

…herein it was held that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid. The ld. CIT(A) has rejected this contention of the appellants by relying on the decision in the case of ‘Rajesh Kaurani vs. Union of India’, 83 Taxmann.com 137(Guj) and confirmed the levy of late fee u/s 234E of the Act. Aggrieved, appellants are in appeal before us. 6. The counsel for the assessee has submitted a statement of TDS returns (APB, Pge. 5-9) contending that all the TDS returns statements has been filed are in respect of the period prior to the date 01.06.2015 i.e. the date from wh…

Shri Meldi Maa T.B. Hospital Trust, Ahmedabad vs. The Asstt. Commissioner of Income Tax, CPC-TDS, Gaziabad

In the result, all the eight appeals filed by the assessee are dismissed

ITA 2756/AHD/2016[2015-16(Q-1 24Q)]Status: DisposedITAT Ahmedabad10 May 2018

For Appellant: NoneFor Respondent: Shri Prasoon Kabra, Sr. D.R

Section 200(3)Section 200ASection 206Section 234ESection 234F

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 2756 to 2763/Ahd/2016 Assessment Year 2015-16 Shri Meldi Maa T.B. The ACIT, Hospital Trust, CPC, TDS L/133, Swatantra Senani Vs Ghaziabad Nagar, Opp. (Respondent) Akhbarnagar, Nava Wadaj, Ahmedabad PAN: AABTM3664K (Appellant) Revenue by: Shri Prasoon Kabra, Sr. D.R. Assessee by: None Date of hearing : 23-04-2018 Date of pronouncement : 10-05-2018 आदेश/ORDER PER BENCH :- These eight appeals filed by assessee for A.Y. 2015-16, arise from order of the CI…

M/S Sonalac Paints and Coatings Limited, Chandigarh vs. DCIT, CPC (TDS), Vaishali Jurisdiction at ITO, TDS-1, Chandigarh

In the result, both appeals of the assessees are allowed

ITA 1158/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh01 May 2018AY 2013-14

Bench: Smt. Diva Singh & Smt. Annapurna Guptaassessment Year: 2013-14 M/S Sonalac Paints & Coatings Ltd., Vs. The Dcit, Sco Plot No. 768, Indl. Area, Cpc(Tds),Vaishali , Phase-Ii, Chandigarh. Ghaziabad Pan No. Aaics4995D Current Jurisdiction: Ito(Tds-1)Chandigarh. & Assessment Year: 2013-14 M/S Nagpal Trading Co., Vs. The Dcit, Sco No. 1037, Sector 22-B, Cpc(Tds),Vaishali , Chandigarh. Ghaziabad Pan No. Aaefn0052F Current Jurisdiction: Ito(Tds-1)Chandigarh

For Appellant: Shri Parikshit AggarwalFor Respondent: Shri Manjit Singh, Sr.DR

Section 200ASection 234ESection 246A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment year: 2013-14 M/s Sonalac Paints & Coatings Ltd., Vs. The DCIT, SCO Plot No. 768, Indl. Area, CPC(TDS),Vaishali , Phase-II, Chandigarh. Ghaziabad PAN No. AAICS4995D Current Jurisdiction: ITO(TDS-1)Chandigarh. & Assessment year: 2013-14 M/s Nagpal Trading Co., Vs. The DCIT, SCO No. 1037, Sector 22-B, CPC(TDS),Vaishali , Chandigarh. Ghaziabad PAN No. AAEFN0052F Current Jurisdiction: ITO(TDS-1)Chandigarh (Appellant) (Respondent) Appellant by : Shr…

M/S Chill Point Engineers Pvt Ltd, Chandigarh vs. Deputy Commissioner of Income Tax, Gaziabad

In the result, all appeals of the assessees are allowed

ITA 961/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh27 Apr 2018AY 2013-14

Bench: Shri Sanjay Garg & Smt. Annapurna Guptaassessment Year: 2013-14 M/S Chill Point Engineers P.Ltd., Vs. The Dcit, H.No. 2217, Hem Kutir, Cpc(Tds), Vaishali, Mani Majra, Ghaziabad Chandigarh. Current Jurisdiction: Pan No. Aabcc5144R Ito(Tds-1)Chandigarh. & Assessment Year: 2013-14

For Appellant: Shri Parikshit AggarwalFor Respondent: Smt. Chanderkanta, Addl. CIT

Section 200ASection 234ESection 246A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH BEFORE SHRI SANJAY GARG,JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment year: 2013-14 M/s Chill Point Engineers P.Ltd., Vs. The DCIT, H.No. 2217, Hem Kutir, CPC(TDS), Vaishali, Mani Majra, Ghaziabad Chandigarh. Current Jurisdiction: PAN No. AABCC5144R ITO(TDS-1)Chandigarh. & Assessment year: 2013-14 M/s Globizz Overseas Consultants P.Ltd., Vs. The DCIT, SCO 18-19, Sector 9-D, CPC(TDS), Vaishali, Chandigarh. Ghaziabad PAN No. AADCG6135C Current Jurisdiction: ITO(TDS-1)Chandigarh. & ITA Nos. 1146 & 1147/CHD/2017 Asses…

Sri Sai Durga Housing Estates, Vijayawada vs. ACIT, Centralised Processing Cell-TDS, Ghaziabad

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

ITA 3/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam26 Apr 2018AY 2014-15

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri C. Subrahmanyam, ARFor Respondent: Shri V. Appala Raju, DR

Section 200(3)Section 200ASection 234E

….2013 196 183876 39200 3. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A). The Ld. CIT(A) confirmed the late fee levied by the A.O. following the decision of Hon’ble Gujarat High court in Rajesh Kourani Vs. UOI reported in 83 Taxmann.com 137. 4. Aggrieved by the order of the CIT(A), the assessee is in appeal before this Tribunal. During the appeal hearing, the Ld. Authorized Representative of the assessee(AR) argued that though section 234E of the Act is introduced in the Income Tax Act, w.e.f. 1.7.2012 by Finance Act, 2012, there is no enabling provision in the Act to levy…

Sri Sai Durga Housing Estates, Vijayawada vs. ACIT, Centralised Processing Cell-TDS, Ghaziabad

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

ITA 2/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam26 Apr 2018AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri C. Subrahmanyam, ARFor Respondent: Shri V. Appala Raju, DR

Section 200(3)Section 200ASection 234E

….2013 196 183876 39200 3. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A). The Ld. CIT(A) confirmed the late fee levied by the A.O. following the decision of Hon’ble Gujarat High court in Rajesh Kourani Vs. UOI reported in 83 Taxmann.com 137. 4. Aggrieved by the order of the CIT(A), the assessee is in appeal before this Tribunal. During the appeal hearing, the Ld. Authorized Representative of the assessee(AR) argued that though section 234E of the Act is introduced in the Income Tax Act, w.e.f. 1.7.2012 by Finance Act, 2012, there is no enabling provision in the Act to levy…

The Assistant Director(Ah) Veterinary Hospital, Jaggampeta vs. The Income Tax Officer, TDS, Ward-1, Rajahmundry

In the result, the appeal filed by the assessee is allowed

ITA 519/VIZ/2018[2015-18]Status: DisposedITAT Visakhapatnam01 Feb 2018AY 2015-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blethe Asst. Director (Ah) Vs. Ito (Tds), Ward-1, Veterinary Hospital, D.No. 7-63, Rajahmundry. Gokavaram Road, Jaggampeta, East Godavari District. Pan No. Vpnao 1812 G (Appellant) (Respondent)

For Appellant: Shri C. Subrahmanyam– FCAFor Respondent: Shri D.V. Subba Rao – Sr.DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER The Asst. Director (AH) vs. ITO (TDS), Ward-1, Veterinary Hospital, D.No. 7-63, Rajahmundry. Gokavaram Road, Jaggampeta, East Godavari District. PAN No. VPNAO 1812 G (Appellant) (Respondent) Assessee by : Shri C. Subrahmanyam– FCA. Department By : Shri D.V. Subba Rao – Sr.DR Date of hearing : 24/01/2018. Date of pronouncement : 01/02/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal filed by the assessee is directed against the…

Avnc High School, Visakhapatnam vs. The Deputy Commissioner of Income Tax, Central Processing Cell, TDS, Ghaziabad

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

ITA 460/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam01 Feb 2018AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Mrs. Suman Malik – Sr.DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 459 & 460/VIZ/2018 (Asst. Year : 2013-14 & 2014-15) Mrs. A.V.N.C. High School, vs. DCIT, CPC (TDS), A.V.N.C. High School, Ghaziabad. Visakhapatnam. TAN No. VPNM01186D (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Mrs. Suman Malik – Sr.DR Date of hearing : 20/12/2018. Date of pronouncement : 01/02/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER These appeals filed by the assessee are direct…

Avnc High School, Visakhapatnam vs. The Deputy Commissioner of Income Tax, Central Processing Cell, TDS, Ghaziabad

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

ITA 459/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam01 Feb 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Mrs. Suman Malik – Sr.DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 459 & 460/VIZ/2018 (Asst. Year : 2013-14 & 2014-15) Mrs. A.V.N.C. High School, vs. DCIT, CPC (TDS), A.V.N.C. High School, Ghaziabad. Visakhapatnam. TAN No. VPNM01186D (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Mrs. Suman Malik – Sr.DR Date of hearing : 20/12/2018. Date of pronouncement : 01/02/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER These appeals filed by the assessee are direct…