Rajathan Tribal Area Development Co-operative Federation Ltd. v. ITO

60 TTJ 427Income Tax Appellate Tribunal#14309 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2018.

Judgments citing Rajathan Tribal Area Development Co-operative Federation Ltd. v. ITO

District Excise Office, Rajasthan Sarkar, Excise Department, Karauli vs. Joint Commissioner of Income Tax, Range-TDS, Udaipur

In the result, appeal of the assessee is allowed for statistical purposes only

ITA 547/JPR/2018[2011-12]Status: DisposedITAT Jaipur25 Sept 2018AY 2011-12
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri K.C. Meena (Addl.CIT)
Section 200(3)Section 272(2)(K)Section 272A(2)(K)Section 272A(2)(k)

…ision of Hon'ble Supreme Court in the case of Hindustan Steel Ltd. Vs State of Orissa (1972) 83 ITR 26 (SC) as well as the decision of the Coordinate Bench of this Tribunal in the case of Rajasthan Tribal Area Development Cooperative Federation Ltd. Vs ITO 60 TTJ 427 (JP Trib) and submitted that when the assessee has otherwise complied the statutory obligation and non-filing of quarterly statement is only a technical default, which is due to inadvertent and bonafide mistake then the penalty is not leviable. 5. On the other hand, the ld DR has relied upon the orders of the authorities below and submitted tha…

Raviraj Relampaddu, Navi Mumbai vs. DCIT 23(1), Mumbai

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

ITA 2918/MUM/2016[2010-11 QUARTER - 3]Status: DisposedITAT Mumbai11 May 2018

Bench: Shri R.C. Sharma & Shri Ravish Sood

For Appellant: Shri Devendra JainFor Respondent: Shri V. Janardhanan
Section 200(3)Section 234ESection 272A(2)(k)

…tax Rules, 1962 requiring the assessee to submit quarterly statements of deduction of tax under sec. 200(3) within the time prescribed. Such delay had not caused any loss to the revnue. C) Rajathan Tribal Area Development Co-operative Federation Ltd. Vs. ITO (60 TTJ 427 Jp Trib) where it was held that for mere failure to furnish TDS returns, penalty was not justified as there was no default in deducting tax at source or in depositing the tax in government Treasury.” 5. We have gone through the order of the Tribunal dated 12.04.2017 wherein the penalty imposed under Section 272A(2)(k) has been deleted after having…

Raviraj Relampaddu, Navi Mumbai vs. DCIT 23(1), Mumbai

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

ITA 2917/MUM/2016[2010-11 QUARTER - 2]Status: DisposedITAT Mumbai11 May 2018

Bench: Shri R.C. Sharma & Shri Ravish Sood

For Appellant: Shri Devendra JainFor Respondent: Shri V. Janardhanan
Section 200(3)Section 234ESection 272A(2)(k)

…tax Rules, 1962 requiring the assessee to submit quarterly statements of deduction of tax under sec. 200(3) within the time prescribed. Such delay had not caused any loss to the revnue. C) Rajathan Tribal Area Development Co-operative Federation Ltd. Vs. ITO (60 TTJ 427 Jp Trib) where it was held that for mere failure to furnish TDS returns, penalty was not justified as there was no default in deducting tax at source or in depositing the tax in government Treasury.” 5. We have gone through the order of the Tribunal dated 12.04.2017 wherein the penalty imposed under Section 272A(2)(k) has been deleted after having…

Raviraj Relampaddu, Navi Mumbai vs. DCIT 23(1), Mumbai

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

ITA 2916/MUM/2016[2010-11]Status: DisposedITAT Mumbai11 May 2018AY 2010-11

Bench: Shri R.C. Sharma & Shri Ravish Sood

For Appellant: Shri Devendra JainFor Respondent: Shri V. Janardhanan
Section 200(3)Section 234ESection 272A(2)(k)

…tax Rules, 1962 requiring the assessee to submit quarterly statements of deduction of tax under sec. 200(3) within the time prescribed. Such delay had not caused any loss to the revnue. C) Rajathan Tribal Area Development Co-operative Federation Ltd. Vs. ITO (60 TTJ 427 Jp Trib) where it was held that for mere failure to furnish TDS returns, penalty was not justified as there was no default in deducting tax at source or in depositing the tax in government Treasury.” 5. We have gone through the order of the Tribunal dated 12.04.2017 wherein the penalty imposed under Section 272A(2)(k) has been deleted after having…

Mmj Exports Pvt. Ltd., Kolkata vs. JCIT, RG-58(TDS), Kolkata

In the result, the appeal of the assessee is allowed

ITA 666/KOL/2014[2010-2011]Status: DisposedITAT Kolkata10 Mar 2017AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Manoj Kr. Tiwari, ARFor Respondent: Shri Saurabh Kumar, Addl. CIT
Section 272A(2)(k)Section 273B

…the assessee to submit quarterly statements of deduction of tax under section 200(3) within the time prescribed. Such delay had not caused any loss to the Revenue. The Tribunal, Jaipur Bench, in Rajasthan Tribal Area Developmetn Co-Op. Federation Ltd v/s ITO, 60 TTJ 427 (Jai.) held that for mere failure to furnish TDS returns, penalty was not justified as there was no default in deducting tax at source or in deposing the tax in government treasury. The Tribunal, Mumbai Bench, in Royal Metal Printers Pvt Ltd, v/s ITO, [2010] 37 SOT 139 (Mum.) , had categorically stated that the delay in filing the TDS returns even…

Lake City Super Speciality Healthcare Pvt. Ltd., Thane vs. Addl. CIT (TDS), Thane

ITA 2922/MUM/2016[2009-10 QUARTER - 1]Status: DisposedITAT Mumbai11 Jan 2017
For Appellant: Ms. Devki ShahFor Respondent: Ms. Beena Santosh -DR
Section 254(1)Section 272

…आयकर अपीलीय अिधकरण “ ई” ” ” ” "यायपीठ मुंबई म"। आयकर अपीलीय अिधकरण "यायपीठ मुंबई म"। आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "यायपीठ मुंबई म"। "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI सव"ी राजे", लेखा सद" एवं पवनिसंह "ाियक सद" Before Shri Rajendra, A.M. and Shri Pawan Singh,J.M. आयकर अपील सं./ITA No.2922/Mum/2016,िनधा"र िनधा"र िनधा"रण वष" िनधा"र ण वष" ण वष" /Assessment Year: 2009-10 ण वष" आयकर अपील सं./ITA No.2923/Mum/2016,िनधा"रण वष" िनधा"रण वष" /Assessment Year: 2009-10 िनधा"रण वष" िनधा"रण वष" आयकर अपील सं./ITA No.2924/Mum/2016,िनधा"रण वष" िनधा"रण वष" /Assessment Year: 2009-10 िनधा…

Eagle Couriers, Mumbai vs. Addl CIT (TDS) RG 1, Mumbai

In the result, assessee’s appeal is allowed

ITA 3865/MUM/2014[2010-11]Status: DisposedITAT Mumbai09 Jan 2017AY 2010-11

Bench: Shri R.C. Sharma & Shri Pawan Singh

For Appellant: Ms. Devki ShahFor Respondent: Shri B.S. Bist
Section 194ASection 200(3)Section 272A(2)(k)Section 40a

…he assessee to submit quarterly statements of deduction of tax under section 200(3) within the time prescribed. Such delay had not caused any loss to the Revenue. The Tribunal, Jaipur Bench, in Rajasthan Tribal Area Development Co–Op. Federation Ltd. v/s ITO, 60 TTJ 427 (Jai.) held that for mere failure to furnish TDS returns, penalty was not justified as there was no default in deducting tax at source or in deposing the tax in government treasury. The Tribunal, Mumbai Bench, in Royal Metal Printers Pvt. Ltd. v/s ITO, [2010] 37 SOT 139 (Mum.), had categorically stated that the delay in filing the TDS returns even…

Rajathan Tribal Area Development Co-operative Federation Ltd. v. ITO (60 TTJ 427) — Cited in 7 Judgments | BharatTax