What is Olari Little Flower Kuries (P.) Ltd. v. UOI authority for?

The fee under Section 234E of the Income-tax Act cannot be levied for defaults in filing TDS statements committed prior to June 1, 2015, as the provision for its levy became effective only from that date.

How many judgments cite Olari Little Flower Kuries (P.) Ltd. v. UOI?

614 judgments on BharatTax cite Olari Little Flower Kuries (P.) Ltd. v. UOI (440 ITR 26), spanning 2022 to 2026.

Which sections of the Income Tax Act does Olari Little Flower Kuries (P.) Ltd. v. UOI come up under?

It is most often cited in judgments turning on Section 200A, Section 234E, Section 250, Section 154, Section 220(2), Section 206CB.

Olari Little Flower Kuries (P.) Ltd. v. UOI (440 ITR 26)

Roshan Foods Private Limited, Kochi vs. ACIT, Corporate Circle 2(1), Kochi

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

ITA 593/COCH/2022[2015-2016]Status: DisposedITAT Cochin10 Aug 2022AY 2015-2016

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. A Gopalakrishnan, CAFor Respondent: Smt.J.M.Jammuna Devi, Sr.DR

Section 200ASection 234E

…of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (iv) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) (v) The judgment of the Hon’ble Kerala High Court in the case of Sanjeev Mathew & Co. v. ITO (TDS) (judgment dated 30.11.2021) (vi) The judgment of the Hon’ble Kerala High Court in the case of Headmaster, Government Upper Primary School v. ITO (TDS) (judgment dated 18.05.2022) (vii) The order of the Cochin Bench of the Tribunal in the ca…

Roshan Foods Private Limited, Kochi vs. ACIT, Corporate Circle 2(1), Kochi

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

ITA 592/COCH/2022[2014-2015]Status: DisposedITAT Cochin10 Aug 2022AY 2014-2015

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. A Gopalakrishnan, CAFor Respondent: Smt.J.M.Jammuna Devi, Sr.DR

Section 200ASection 234E

…of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (iv) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) (v) The judgment of the Hon’ble Kerala High Court in the case of Sanjeev Mathew & Co. v. ITO (TDS) (judgment dated 30.11.2021) (vi) The judgment of the Hon’ble Kerala High Court in the case of Headmaster, Government Upper Primary School v. ITO (TDS) (judgment dated 18.05.2022) (vii) The order of the Cochin Bench of the Tribunal in the ca…

Roshan Foods Private Limited, Kochi vs. ACIT, Corporate Circle 2(1), Kochi

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

ITA 591/COCH/2022[2014-2015]Status: DisposedITAT Cochin10 Aug 2022AY 2014-2015

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. A Gopalakrishnan, CAFor Respondent: Smt.J.M.Jammuna Devi, Sr.DR

Section 200ASection 234E

…of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (iv) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) (v) The judgment of the Hon’ble Kerala High Court in the case of Sanjeev Mathew & Co. v. ITO (TDS) (judgment dated 30.11.2021) (vi) The judgment of the Hon’ble Kerala High Court in the case of Headmaster, Government Upper Primary School v. ITO (TDS) (judgment dated 18.05.2022) (vii) The order of the Cochin Bench of the Tribunal in the ca…

Roshan Foods Private Limited, Kochi vs. ACIT, Corporate Circle 2(1), Kochi

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

ITA 590/COCH/2022[2014-2015]Status: DisposedITAT Cochin10 Aug 2022AY 2014-2015

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. A Gopalakrishnan, CAFor Respondent: Smt.J.M.Jammuna Devi, Sr.DR

Section 200ASection 234E

…of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (iv) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) (v) The judgment of the Hon’ble Kerala High Court in the case of Sanjeev Mathew & Co. v. ITO (TDS) (judgment dated 30.11.2021) (vi) The judgment of the Hon’ble Kerala High Court in the case of Headmaster, Government Upper Primary School v. ITO (TDS) (judgment dated 18.05.2022) (vii) The order of the Cochin Bench of the Tribunal in the ca…

Roshan Foods Private Limited, Kochi vs. ACIT, Corporate Circle 2(1), Kochi

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

ITA 589/COCH/2022[2014-2015]Status: DisposedITAT Cochin10 Aug 2022AY 2014-2015

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. A Gopalakrishnan, CAFor Respondent: Smt.J.M.Jammuna Devi, Sr.DR

Section 200ASection 234E

…of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (iv) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) (v) The judgment of the Hon’ble Kerala High Court in the case of Sanjeev Mathew & Co. v. ITO (TDS) (judgment dated 30.11.2021) (vi) The judgment of the Hon’ble Kerala High Court in the case of Headmaster, Government Upper Primary School v. ITO (TDS) (judgment dated 18.05.2022) (vii) The order of the Cochin Bench of the Tribunal in the ca…

Mathiit Learning Private Limited, Sasthamangalam vs. ITO, Trivandrum

In the result, the ITA Nos

ITA 9/COCH/2022[2015-2016]Status: DisposedITAT Cochin29 Jul 2022AY 2015-2016

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Yedhu Krishanan G., CAFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR

Section 234Section 234E

…for the first time enabled the Assessing Officer to make adjustment by levying fees u/s 234E of the Act with effect from 01.06.2015. The Hon’ble jurisdictional High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India reported in (2022) 440 ITR 26 (Ker.), has held that since provision of section 200A of the Act was amended to enable computation of fee payable u/s 234E of the Act at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued under Section 200A of the Act dealing with fee for…

Mathiit Learning Private Limited, Sasthamangalam vs. ITO, Trivandrum

In the result, the ITA Nos

ITA 8/COCH/2022[2014-2015]Status: DisposedITAT Cochin29 Jul 2022AY 2014-2015

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Yedhu Krishanan G., CAFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR

Section 234Section 234E

…for the first time enabled the Assessing Officer to make adjustment by levying fees u/s 234E of the Act with effect from 01.06.2015. The Hon’ble jurisdictional High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India reported in (2022) 440 ITR 26 (Ker.), has held that since provision of section 200A of the Act was amended to enable computation of fee payable u/s 234E of the Act at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued under Section 200A of the Act dealing with fee for…

Mathiit Learning Private Limited, Sasthamangalam vs. ITO, Trivandrum

In the result, the ITA Nos

ITA 7/COCH/2022[2013-2014]Status: DisposedITAT Cochin29 Jul 2022AY 2013-2014

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Yedhu Krishanan G., CAFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR

Section 234Section 234E

…for the first time enabled the Assessing Officer to make adjustment by levying fees u/s 234E of the Act with effect from 01.06.2015. The Hon’ble jurisdictional High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India reported in (2022) 440 ITR 26 (Ker.), has held that since provision of section 200A of the Act was amended to enable computation of fee payable u/s 234E of the Act at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued under Section 200A of the Act dealing with fee for…

M/S Lampmaster Wolters India Private Limited, Kanchipuram vs. ITO, TDS Ward 2(2), Chennai

In the result, the appeals filed by the assessee for the AY

ITA 592/CHNY/2022[2015-2016]Status: DisposedITAT Chennai29 Jul 2022AY 2015-2016

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.590 To 592/Chny/2022 & Stay Application Nos.47 To 49/Chny/2022 (In Ita Nos.590 To 592/Chny/2022) ("नधा"रणवष" / Assessment Years:2013-14 To 2015-16) M/S. Lampmaster Wolters India Pvt.Ltd Vs The Income Tax Officer, Survey No.229, Tds Ward – 2(2), Chennai. 92,Sidco Industrial Estate, Thirumudivakkam, Sriperumbudur Tk Kanchipuram. Pan: Aaacl 9840N (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P.Sajit Kumar,JCIT

Section 200ASection 234E

…आयकर अपील"य अ"धकरण, ‘ए ’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.590 to 592/Chny/2022 and Stay Application Nos.47 to 49/chny/2022 (In ITA Nos.590 to 592/Chny/2022) ("नधा"रणवष" / Assessment Years:2013-14 to 2015-16) M/s. Lampmaster Wolters India Pvt.Ltd Vs The Income Tax Officer, Survey No.229, TDS Ward – 2(2), Chennai. 92,SIDCO Industrial Estate, Thirumudivakkam, Sriperumbudur TK Kanchipuram. PAN: AAACL 9840N (अपीला…

M/S Lampmaster Wolters India Private Limited, Kanchipuram vs. ITO, TDS Ward 2(2), Chennai

In the result, the appeals filed by the assessee for the AY

ITA 591/CHNY/2022[2014-2015]Status: DisposedITAT Chennai29 Jul 2022AY 2014-2015

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.590 To 592/Chny/2022 & Stay Application Nos.47 To 49/Chny/2022 (In Ita Nos.590 To 592/Chny/2022) ("नधा"रणवष" / Assessment Years:2013-14 To 2015-16) M/S. Lampmaster Wolters India Pvt.Ltd Vs The Income Tax Officer, Survey No.229, Tds Ward – 2(2), Chennai. 92,Sidco Industrial Estate, Thirumudivakkam, Sriperumbudur Tk Kanchipuram. Pan: Aaacl 9840N (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P.Sajit Kumar,JCIT

Section 200ASection 234E

…आयकर अपील"य अ"धकरण, ‘ए ’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.590 to 592/Chny/2022 and Stay Application Nos.47 to 49/chny/2022 (In ITA Nos.590 to 592/Chny/2022) ("नधा"रणवष" / Assessment Years:2013-14 to 2015-16) M/s. Lampmaster Wolters India Pvt.Ltd Vs The Income Tax Officer, Survey No.229, TDS Ward – 2(2), Chennai. 92,SIDCO Industrial Estate, Thirumudivakkam, Sriperumbudur TK Kanchipuram. PAN: AAACL 9840N (अपीला…

M/S Lampmaster Wolters India Private Limited, Kanchipuram vs. ITO, TDS Ward 2(2), Chennai

In the result, the appeals filed by the assessee for the AY

ITA 590/CHNY/2022[2013-2014]Status: DisposedITAT Chennai29 Jul 2022AY 2013-2014

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.590 To 592/Chny/2022 & Stay Application Nos.47 To 49/Chny/2022 (In Ita Nos.590 To 592/Chny/2022) ("नधा"रणवष" / Assessment Years:2013-14 To 2015-16) M/S. Lampmaster Wolters India Pvt.Ltd Vs The Income Tax Officer, Survey No.229, Tds Ward – 2(2), Chennai. 92,Sidco Industrial Estate, Thirumudivakkam, Sriperumbudur Tk Kanchipuram. Pan: Aaacl 9840N (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P.Sajit Kumar,JCIT

Section 200ASection 234E

…आयकर अपील"य अ"धकरण, ‘ए ’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.590 to 592/Chny/2022 and Stay Application Nos.47 to 49/chny/2022 (In ITA Nos.590 to 592/Chny/2022) ("नधा"रणवष" / Assessment Years:2013-14 to 2015-16) M/s. Lampmaster Wolters India Pvt.Ltd Vs The Income Tax Officer, Survey No.229, TDS Ward – 2(2), Chennai. 92,SIDCO Industrial Estate, Thirumudivakkam, Sriperumbudur TK Kanchipuram. PAN: AAACL 9840N (अपीला…

M/S. Brandmark Solution Pvt Ltd, Mumbai vs. TDS CPC/AO NFAC, Delhi

ITA 2410/MUM/2021[2015-16]Status: DisposedITAT Mumbai29 Jul 2022AY 2015-16

Bench: Shri Baskaran Br & Shri Kuldip Singh

For Appellant: Ms. Neha Anchaliya, A.RFor Respondent: Shri C.T. Mathews, D.R

Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2409 & 2410/M/2021 Assessment Years: 2014-15 & 2015-16 M/s. Brandmark Solution TDS CPC/AO NFAC, Pvt. Ltd., CIT (Appeals)/AO – 17, Orbit Industrial NFAC, Premises, Vs. New Delhi – 110001 Opp. Hometel Hotel, Malad West, Mumbai – 400 064 PAN: AAECB4498G (Appellant) (Respondent) Present for: Assessee by : Ms. Neha Anchaliya, A.R. Revenue by : Shri C.T. Mathews, D.R. Date of Hearing : 15 . 06 . 2022 Date of Pronouncement : 29 . 07 . 2022 O R D E R Per : Kuldip Sing…

M/S. Brandmark Solution Pvt Ltd, Mumbai vs. TDS, CPC/AO Nafc, Delhi

ITA 2409/MUM/2021[2014-15]Status: DisposedITAT Mumbai29 Jul 2022AY 2014-15

Bench: Shri Baskaran Br & Shri Kuldip Singh

For Appellant: Ms. Neha Anchaliya, A.RFor Respondent: Shri C.T. Mathews, D.R

Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2409 & 2410/M/2021 Assessment Years: 2014-15 & 2015-16 M/s. Brandmark Solution TDS CPC/AO NFAC, Pvt. Ltd., CIT (Appeals)/AO – 17, Orbit Industrial NFAC, Premises, Vs. New Delhi – 110001 Opp. Hometel Hotel, Malad West, Mumbai – 400 064 PAN: AAECB4498G (Appellant) (Respondent) Present for: Assessee by : Ms. Neha Anchaliya, A.R. Revenue by : Shri C.T. Mathews, D.R. Date of Hearing : 15 . 06 . 2022 Date of Pronouncement : 29 . 07 . 2022 O R D E R Per : Kuldip Sing…