Rajesh Kourani v. Union of India

297 CTR 502High Court2017#1165 most cited

What is Rajesh Kourani v. Union of India authority for?

Section 234E creates a substantive liability to pay late fees for failure to deliver statements under section 200(3) within the prescribed time, effective from July 1, 2012, independent of the recovery mechanism under section 200A(1)(c).

97

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2026.

Also referred to as

Rajesh Kourani v. Union of India · Section 234E liability · Section 200A(1)(c) recovery · late fee for delayed statement · Section 200(3) · substantive liability 234E · effective date 234E July 1 2012 · TDS statement late fee · Gujarat High Court 234E

Sections most often in play

Section 234ESection 200ASection 250Section 156Section 220(2)Section 119Section 143(1A)Section 201(1)

Issues it is cited on

section 115wasection 234e(1)section 143(1a)section 285section 117section 139(9)section 272a(2)(k)section 271(1)(a)section 226tax collected at sourcesection 200a(1)(c)section 206a

Judgments citing Rajesh Kourani v. Union of India

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward -1(2), Chennai

In the result, petition fails and is dismissed

ITA 193/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 May 2022AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…the learned Single Judge. 28. The appeals are partly allowed to the aforesaid extent. 5.3 On the other hand, the case of the revenue would derive strength from the contrary decision of Hon’ble Gujarat High Court rendered in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein the Hon’ble court has declined to concur with the aforesaid adjudication of Hon’ble Karnataka High Court, by observing as under: - 2. Brief facts are as under. 3. The petitioner is a proprietor of one M/s SaiBaba Textiles which is engaged in the manufacture and trading of ladies garments. In course of the business, the petitio…

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward -1(2), Chennai

In the result, petition fails and is dismissed

ITA 192/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 May 2022AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…the learned Single Judge. 28. The appeals are partly allowed to the aforesaid extent. 5.3 On the other hand, the case of the revenue would derive strength from the contrary decision of Hon’ble Gujarat High Court rendered in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein the Hon’ble court has declined to concur with the aforesaid adjudication of Hon’ble Karnataka High Court, by observing as under: - 2. Brief facts are as under. 3. The petitioner is a proprietor of one M/s SaiBaba Textiles which is engaged in the manufacture and trading of ladies garments. In course of the business, the petitio…

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward -1(2), Chennai

In the result, petition fails and is dismissed

ITA 191/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 May 2022AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…the learned Single Judge. 28. The appeals are partly allowed to the aforesaid extent. 5.3 On the other hand, the case of the revenue would derive strength from the contrary decision of Hon’ble Gujarat High Court rendered in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein the Hon’ble court has declined to concur with the aforesaid adjudication of Hon’ble Karnataka High Court, by observing as under: - 2. Brief facts are as under. 3. The petitioner is a proprietor of one M/s SaiBaba Textiles which is engaged in the manufacture and trading of ladies garments. In course of the business, the petitio…

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward-1(2), Chennai

In the result, petition fails and is dismissed

ITA 190/CHNY/2022[2015-16]Status: DisposedITAT Chennai12 May 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…the learned Single Judge. 28. The appeals are partly allowed to the aforesaid extent. 5.3 On the other hand, the case of the revenue would derive strength from the contrary decision of Hon’ble Gujarat High Court rendered in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein the Hon’ble court has declined to concur with the aforesaid adjudication of Hon’ble Karnataka High Court, by observing as under: - 2. Brief facts are as under. 3. The petitioner is a proprietor of one M/s SaiBaba Textiles which is engaged in the manufacture and trading of ladies garments. In course of the business, the petitio…

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward-1(2), Chennai

In the result, petition fails and is dismissed

ITA 189/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 May 2022AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…the learned Single Judge. 28. The appeals are partly allowed to the aforesaid extent. 5.3 On the other hand, the case of the revenue would derive strength from the contrary decision of Hon’ble Gujarat High Court rendered in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein the Hon’ble court has declined to concur with the aforesaid adjudication of Hon’ble Karnataka High Court, by observing as under: - 2. Brief facts are as under. 3. The petitioner is a proprietor of one M/s SaiBaba Textiles which is engaged in the manufacture and trading of ladies garments. In course of the business, the petitio…

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward -1(2), Chennai

In the result, petition fails and is dismissed

ITA 188/CHNY/2022[2015-16]Status: DisposedITAT Chennai12 May 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…the learned Single Judge. 28. The appeals are partly allowed to the aforesaid extent. 5.3 On the other hand, the case of the revenue would derive strength from the contrary decision of Hon’ble Gujarat High Court rendered in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein the Hon’ble court has declined to concur with the aforesaid adjudication of Hon’ble Karnataka High Court, by observing as under: - 2. Brief facts are as under. 3. The petitioner is a proprietor of one M/s SaiBaba Textiles which is engaged in the manufacture and trading of ladies garments. In course of the business, the petitio…

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward -1(2), Chennai

In the result, petition fails and is dismissed

ITA 187/CHNY/2022[2014-15]Status: DisposedITAT Chennai12 May 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…the learned Single Judge. 28. The appeals are partly allowed to the aforesaid extent. 5.3 On the other hand, the case of the revenue would derive strength from the contrary decision of Hon’ble Gujarat High Court rendered in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein the Hon’ble court has declined to concur with the aforesaid adjudication of Hon’ble Karnataka High Court, by observing as under: - 2. Brief facts are as under. 3. The petitioner is a proprietor of one M/s SaiBaba Textiles which is engaged in the manufacture and trading of ladies garments. In course of the business, the petitio…

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward -1(2), Chennai

In the result, petition fails and is dismissed

ITA 186/CHNY/2022[2014-2015]Status: DisposedITAT Chennai12 May 2022AY 2014-2015

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…the learned Single Judge. 28. The appeals are partly allowed to the aforesaid extent. 5.3 On the other hand, the case of the revenue would derive strength from the contrary decision of Hon’ble Gujarat High Court rendered in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein the Hon’ble court has declined to concur with the aforesaid adjudication of Hon’ble Karnataka High Court, by observing as under: - 2. Brief facts are as under. 3. The petitioner is a proprietor of one M/s SaiBaba Textiles which is engaged in the manufacture and trading of ladies garments. In course of the business, the petitio…

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward 1(2), Chennai

In the result, petition fails and is dismissed

ITA 185/CHNY/2022[2014-15]Status: DisposedITAT Chennai12 May 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…the learned Single Judge. 28. The appeals are partly allowed to the aforesaid extent. 5.3 On the other hand, the case of the revenue would derive strength from the contrary decision of Hon’ble Gujarat High Court rendered in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein the Hon’ble court has declined to concur with the aforesaid adjudication of Hon’ble Karnataka High Court, by observing as under: - 2. Brief facts are as under. 3. The petitioner is a proprietor of one M/s SaiBaba Textiles which is engaged in the manufacture and trading of ladies garments. In course of the business, the petitio…

Veera Creations, Tirupur vs. The Income Tax Officer, TDS Ward, Tirupur

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 559/CHNY/2021[2014-2015]Status: DisposedITAT Chennai12 May 2022AY 2014-2015

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Kumar (Advocate) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…the learned Single Judge. 28. The appeals are partly allowed to the aforesaid extent. 5.3 On the other hand, the case of the revenue would derive strength from the contrary decision of Hon’ble Gujarat High Court rendered in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein the Hon’ble court has declined to concur with the aforesaid adjudication of Hon’ble Karnataka High Court, by observing as under: - 2. Brief facts are as under. 3. The petitioner is a proprietor of one M/s SaiBaba Textiles which is engaged in the manufacture and trading of ladies garments. In course of the business, the petitio…

Lawmen Concepts Pvt. Ltd., Mumbai vs. DCIT-CPC-TDS, Mumbai

In the result, the appeal stands allowed to the extent indicated in the order

ITA 5140/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Michael Jerald-Sr.DR
Section 200ASection 234E

…o submit that the late filing fees u/s 234E as levied by revenue, before 01/06/2015, would be illegal and not sustainable under law. Per Contra, Ld. DR relied upon favorable decision of Hon’ble Gujarat High Court rendered in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017). We have carefully considered the material on record and applied our mind to the issue in hand. Our adjudication would be as given in succeeding paragraphs. ITA No.5140-43/Mum/2018 Lawmen Concepts Private Limited Assessment Year-2014-15 4. The grounds raised in all the four appeals, are pari-materia the same, except for factual detai…

Mohd. Nayeem Siddiqui Akash Timber Traders, Thane vs. DCIT (CPC), Ghaziabad

In the result, all the appeals of assessee are allowed

ITA 4959/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Dec 2019AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Ms. Kavita P. Kaushik – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…icating Writ Petition No. 618/2015 filed by Shree Ayappa Educational Charitable Trust. 2.3 On the other hand, the case of the revenue would derive strength from the contrary decision of Hon’ble Gujarat High Court rendered in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein the Hon’ble court has declined to concur with the aforesaid adjudication of Hon’ble Karnataka High Court and upheld the levy of fees u/s 234E since its introduction w.e.f. 01/07/2012. 2.4 Proceeding further, we find that Pune bench of Tribunal in its recent decision tiled as Medical Superintendent Rural Hospital, DOBI, BK V/s…

National Laminate Corporation, Mumbai vs. CPC (TDS), Mumbai

In the result, all the appeals of assessee are allowed

ITA 4902/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Dec 2019AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Ms. Kavita P. Kaushik – Ld. DR
Section 200(3)Section 200ASection 200A(1)Section 234E

…ent decision dated 12/12/2017 rendered in Writ Petition No. 618/2015 filed by Shree Ayappa Educational Charitable Trust. However, it was also pointed out that there was a conflicting decision by Hon’ble Gujarat High Court in Rajesh Kourani V/s Union of India (297 CTR 502 20/06/2017) wherein it was held that Section 234E was a charging provision creating a charge for levy of fees for defaults in filing of TDS statements and the same could be levied even without a regulatory provision being found in Section 200A for computation of fees. In the above background, it was submitted that in case of conflicting judgement…

Nav-Alka Co-Op. Housing Society Limited, Mumbai vs. Deputy Commissioner of Income Tax (TDS) Centralized Processing Cell, Ghazibad

In the result, both appeals of the assessees are allowed

ITA 4457/MUM/2018[2015-16 (26Q 2ND QUARTER)]Status: DisposedITAT Mumbai04 Oct 2018

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 200ASection 234ESection 246A

…DS) ITA 731 to 735/CHD/2015 dated 29.10.2015 2. Sibia Healthcare Pvt. Ltd. Vs DCIT (2015) 121 DTR 81 (Amritsar) 6. At this juncture, the ld. DR pointed out that the Hon'ble Gujarat High Court in the case of Rajesh Kourani Vs UOI reported in 83 Taxman.com 137/ 297 CTR 502 had held that the amendment made to Section 200A authorizing the AO to make adjustment of the fees to be levied u/s 234E while processing TDS returns, w.e.f. 01-06-2015, was retrospective in nature. Copy of the order was placed before us. Ld. DR, therefore, stated that the fees in the present case had been rightly charged by way of adjustment mad…

Nav-Alka Co-Op. Housing Society Limited, Mumbai vs. Deputy Commissioner of Income Tax (TDS) Centralized Processing Cell, Ghazibad

In the result, both appeals of the assessees are allowed

ITA 4456/MUM/2018[2014-15 (26Q 4TH QUARTER)]Status: DisposedITAT Mumbai04 Oct 2018

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 200ASection 234ESection 246A

…DS) ITA 731 to 735/CHD/2015 dated 29.10.2015 2. Sibia Healthcare Pvt. Ltd. Vs DCIT (2015) 121 DTR 81 (Amritsar) 6. At this juncture, the ld. DR pointed out that the Hon'ble Gujarat High Court in the case of Rajesh Kourani Vs UOI reported in 83 Taxman.com 137/ 297 CTR 502 had held that the amendment made to Section 200A authorizing the AO to make adjustment of the fees to be levied u/s 234E while processing TDS returns, w.e.f. 01-06-2015, was retrospective in nature. Copy of the order was placed before us. Ld. DR, therefore, stated that the fees in the present case had been rightly charged by way of adjustment mad…

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

…ITA 731 to 735/CHD/2015 dated 29.10.2015 2. Sibia Healthcare Pvt. Ltd. Vs DCIT (2015) 121 DTR 81 (Amritsar) 6. At this juncture, the ld. DR pointed out that the Hon'ble Gujarat High Court in the case of Rajesh Kourani Vs UOI reported in 83 Taxman.com 137/ 297 CTR 502 had held that the amendment made to Section 200A authorizing the AO to make adjustment of the fees to be levied u/s 234E while processing TDS returns, w.e.f. 01-06-2015, was retrospective in nature. Copy of the order was placed before us. Ld. DR, therefore, stated that the fees in the present case had been rightly charged by way of adjustment…

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

…ITA 731 to 735/CHD/2015 dated 29.10.2015 2. Sibia Healthcare Pvt. Ltd. Vs DCIT (2015) 121 DTR 81 (Amritsar) 6. At this juncture, the ld. DR pointed out that the Hon'ble Gujarat High Court in the case of Rajesh Kourani Vs UOI reported in 83 Taxman.com 137/ 297 CTR 502 had held that the amendment made to Section 200A authorizing the AO to make adjustment of the fees to be levied u/s 234E while processing TDS returns,w.e.f. 01-06-2015, was retrospective in nature. Copy of the order was placed before us. Ld. DR, therefore, stated that the fees in the present case had been rightly charged by way of adjustment ma…