(P) Limited v. Ad.CIT

55 DTR 241Income Tax Appellate Tribunal#10666 most cited

What is (P) Limited v. Ad.CIT authority for?

The delay in filing TDS statements is not penalized if there was no intentional delay and the statements cannot be filed before the payment of taxes.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2021.

Also referred to as

Powal creative vision (P) Limited v. Ad.CIT · 55 DTR 241 · TDS statement delay · penalty for late TDS filing · unintentional delay · tax deducted at source · section 272A(2) · section 271H · section 234E

Issues it is cited on

section 272a(2)section 271hsection 272section 200a(1)section 272asection 200asection 234esection 200delay in filing appealtax deducted at sourcesection 20levy of penalty

Judgments citing (P) Limited v. Ad.CIT

Samrat Granites Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghaziabad

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 528/BANG/2021[2015-16 (26Q-Q4)]Status: DisposedITAT Bangalore30 Dec 2021

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

…ing the fact that TDS 3 ITA No.519/Bang/2021 & Ors. M/s.Samrat Granites Private Limited statements cannot be filed before payment of taxes. On this ground, the appellant is relying on the following case laws. 9.1 Powal creative vision (P) Limited v. Ad.CIT – 55 DTR 241 (Mumbai ITAT) 9.2 GSL Nova Perto Chemicals Limited vs. JCIT ITAT No.2277/Ahmedabad/202. 10. The learned CIT(A) and AO have erred in not appreciating that there was no intentional delay in filing of the quarterly statement for the subject period relevant to the appeal. On the basis of above grounds and other grounds which may be urged at the time o…

Samrat Granites Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghaziabad

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 527/BANG/2021[2014-15 (26Q-Q2)]Status: DisposedITAT Bangalore30 Dec 2021

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

…ing the fact that TDS 3 ITA No.519/Bang/2021 & Ors. M/s.Sameer Granites Private Limited statements cannot be filed before payment of taxes. On this ground, the appellant is relying on the following case laws. 9.1 Powal creative vision (P) Limited v. Ad.CIT – 55 DTR 241 (Mumbai ITAT) 9.2 GSL Nova Perto Chemicals Limited vs. JCIT ITAT No.2277/Ahmedabad/202. 10. The learned CIT(A) and AO have erred in not appreciating that there was no intentional delay in filing of the quarterly statement for the subject period relevant to the appeal. On the basis of above grounds and other grounds which may be urged at the time o…

Samrat Granites Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghaziabad

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 526/BANG/2021[2014-15 (26Q-Q1)]Status: DisposedITAT Bangalore30 Dec 2021

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

…ing the fact that TDS 3 ITA No.519/Bang/2021 & Ors. M/s.Sameer Granites Private Limited statements cannot be filed before payment of taxes. On this ground, the appellant is relying on the following case laws. 9.1 Powal creative vision (P) Limited v. Ad.CIT – 55 DTR 241 (Mumbai ITAT) 9.2 GSL Nova Perto Chemicals Limited vs. JCIT ITAT No.2277/Ahmedabad/202. 10. The learned CIT(A) and AO have erred in not appreciating that there was no intentional delay in filing of the quarterly statement for the subject period relevant to the appeal. On the basis of above grounds and other grounds which may be urged at the time o…

Samrat Granites Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghaziabad

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 525/BANG/2021[2014-15 (24Q-Q3)]Status: DisposedITAT Bangalore30 Dec 2021

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

…ing the fact that TDS 3 ITA No.519/Bang/2021 & Ors. M/s.Sameer Granites Private Limited statements cannot be filed before payment of taxes. On this ground, the appellant is relying on the following case laws. 9.1 Powal creative vision (P) Limited v. Ad.CIT – 55 DTR 241 (Mumbai ITAT) 9.2 GSL Nova Perto Chemicals Limited vs. JCIT ITAT No.2277/Ahmedabad/202. 10. The learned CIT(A) and AO have erred in not appreciating that there was no intentional delay in filing of the quarterly statement for the subject period relevant to the appeal. On the basis of above grounds and other grounds which may be urged at the time o…

Samrat Granites Private Limted, Bengaluru vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghaziabad

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 524/BANG/2021[2014-15 (24Q-Q2)]Status: DisposedITAT Bangalore30 Dec 2021

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

…ing the fact that TDS 3 ITA No.519/Bang/2021 & Ors. M/s.Sameer Granites Private Limited statements cannot be filed before payment of taxes. On this ground, the appellant is relying on the following case laws. 9.1 Powal creative vision (P) Limited v. Ad.CIT – 55 DTR 241 (Mumbai ITAT) 9.2 GSL Nova Perto Chemicals Limited vs. JCIT ITAT No.2277/Ahmedabad/202. 10. The learned CIT(A) and AO have erred in not appreciating that there was no intentional delay in filing of the quarterly statement for the subject period relevant to the appeal. On the basis of above grounds and other grounds which may be urged at the time o…

Samrat Granites Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghaziabad

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 523/BANG/2021[2014-15]Status: DisposedITAT Bangalore30 Dec 2021AY 2014-15

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

…ing the fact that TDS 3 ITA No.519/Bang/2021 & Ors. M/s.Sameer Granites Private Limited statements cannot be filed before payment of taxes. On this ground, the appellant is relying on the following case laws. 9.1 Powal creative vision (P) Limited v. Ad.CIT – 55 DTR 241 (Mumbai ITAT) 9.2 GSL Nova Perto Chemicals Limited vs. JCIT ITAT No.2277/Ahmedabad/202. 10. The learned CIT(A) and AO have erred in not appreciating that there was no intentional delay in filing of the quarterly statement for the subject period relevant to the appeal. On the basis of above grounds and other grounds which may be urged at the time o…

Samrat Granites Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghaziabad

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 522/BANG/2021[2013-14 (26Q-Q4)]Status: DisposedITAT Bangalore30 Dec 2021

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

…ing the fact that TDS 3 ITA No.519/Bang/2021 & Ors. M/s.Sameer Granites Private Limited statements cannot be filed before payment of taxes. On this ground, the appellant is relying on the following case laws. 9.1 Powal creative vision (P) Limited v. Ad.CIT – 55 DTR 241 (Mumbai ITAT) 9.2 GSL Nova Perto Chemicals Limited vs. JCIT ITAT No.2277/Ahmedabad/202. 10. The learned CIT(A) and AO have erred in not appreciating that there was no intentional delay in filing of the quarterly statement for the subject period relevant to the appeal. On the basis of above grounds and other grounds which may be urged at the time o…

Samrat Granites Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghaziabad

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 521/BANG/2021[2013-14 (26Q-Q3)]Status: DisposedITAT Bangalore30 Dec 2021

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

…ing the fact that TDS 3 ITA No.519/Bang/2021 & Ors. M/s.Sameer Granites Private Limited statements cannot be filed before payment of taxes. On this ground, the appellant is relying on the following case laws. 9.1 Powal creative vision (P) Limited v. Ad.CIT – 55 DTR 241 (Mumbai ITAT) 9.2 GSL Nova Perto Chemicals Limited vs. JCIT ITAT No.2277/Ahmedabad/202. 10. The learned CIT(A) and AO have erred in not appreciating that there was no intentional delay in filing of the quarterly statement for the subject period relevant to the appeal. On the basis of above grounds and other grounds which may be urged at the time o…

Samrat Granites Private Limited, Bengaluru vs. Assistant Commissioner Pof Income Tax, CPC (TDS), Ghaziabad

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 520/BANG/2021[2013-14 (26Q-Q2)]Status: DisposedITAT Bangalore30 Dec 2021

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

…ing the fact that TDS 3 ITA No.519/Bang/2021 & Ors. M/s.Sameer Granites Private Limited statements cannot be filed before payment of taxes. On this ground, the appellant is relying on the following case laws. 9.1 Powal creative vision (P) Limited v. Ad.CIT – 55 DTR 241 (Mumbai ITAT) 9.2 GSL Nova Perto Chemicals Limited vs. JCIT ITAT No.2277/Ahmedabad/202. 10. The learned CIT(A) and AO have erred in not appreciating that there was no intentional delay in filing of the quarterly statement for the subject period relevant to the appeal. On the basis of above grounds and other grounds which may be urged at the time o…

Samrat Granites Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghaziabad

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 519/BANG/2021[2013-14 (24Q-Q2)]Status: DisposedITAT Bangalore30 Dec 2021

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

…ing the fact that TDS 3 ITA No.519/Bang/2021 & Ors. M/s.Sameer Granites Private Limited statements cannot be filed before payment of taxes. On this ground, the appellant is relying on the following case laws. 9.1 Powal creative vision (P) Limited v. Ad.CIT – 55 DTR 241 (Mumbai ITAT) 9.2 GSL Nova Perto Chemicals Limited vs. JCIT ITAT No.2277/Ahmedabad/202. 10. The learned CIT(A) and AO have erred in not appreciating that there was no intentional delay in filing of the quarterly statement for the subject period relevant to the appeal. On the basis of above grounds and other grounds which may be urged at the time o…

(P) Limited v. Ad.CIT (55 DTR 241) — Cited in 10 Judgments | BharatTax