What is Rashmikant Kundalia v. Union of India authority for?

Section 234E, levying late fees for delayed filing of TDS statements under section 200(3), is constitutionally valid and constitutes a compensatory fee, not a punitive penalty. Before treating any person as an assessee-in-default, an opportunity of being heard must be provided.

How many judgments cite Rashmikant Kundalia v. Union of India?

702 judgments on BharatTax cite Rashmikant Kundalia v. Union of India (54 Taxmann.com 200), spanning 2017 to 2026.

Which sections of the Income Tax Act does Rashmikant Kundalia 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 201(1), Section 206CB.

Rashmikant Kundalia v. Union of India (54 Taxmann.com 200)

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 354/PUN/2021[2013-14 (26Q Qtr -4)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 352/PUN/2021[2013-14 (26Q Qtr-2)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 351/PUN/2021[2013-14 (24Q Qtr -3)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Ornate Communications P Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals of assessee are allowed in above terms

ITA 350/PUN/2021[2013-14 (24Q Qtr -2)]Status: DisposedITAT Pune19 Sept 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपऩलसं. / Ita Nos.350 To 370/Pun/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., Dcit, Cpc-Tds, 4, Karan Plaza Ii, Next To Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 Pan: Aabco1190K Appellant/ Assessee Respondent /Revenue Assessee By Shri M.K. Kulkarni Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 15/09/2022 Date Of Pronouncement 19/09/2022 आदेश/ Order Per Bench: This Batch Of 21 Appeals Filed By The Same Assessee Are Directed Against Respective Orders Of Ld.Commissioner Of Income Tax(Appeals), Nfac, All Dated 26.07.2021 Emanating Out Of Proceedings Under Section 200A Of The Income-Tax Act, 1961 (Hereinafter Also Called As „The Act‟) For Various Quarters Relating To The Assessment Years 2013-14, 2014-15, 2015-16 & 2016-17. 2. Coming To Assessee‟S Identical Sole Substantive Grievance Challenging The Correctness Of Both The Learned Lower Authorities Action Levying Late Fees U/S 234E Of The Act; Involving Varying Ornate Communications Pvt. Ltd. Vs. Dcit, Cpc-Tds, Ghaziabad

Section 154Section 200ASection 200A(1)Section 234E

…आयकरअपीलीयअधिकरण“ए”न्यायपीठपुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपऩलसं. / ITA Nos.350 to 370/PUN/2021 निर्धारणवषा / Assessment Years : 2013-14, 2014-15, 2015-16 & 2016-17 Ornate Communications Pvt. Ltd., DCIT, CPC-TDS, 4, Karan Plaza II, Next to Rosary Vs Ghaziabad School, Bangalore Mumbai Highway, Warje, Pune – 411058 PAN: AABCO1190K Appellant/ Assessee Respondent /Revenue Assessee by Shri M.K. Kulkarni Revenue by Shri Ramnath P Murkunde – DR Date of hearing 15/09/2022 Date of pronouncement 19/09/2022…

Late Jayesh Thar, Mumbai vs. Income Tax Officer TDS, Ward Kalyan, Kalyan

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

ITA 1479/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014

Section 154Section 200(3)Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITA RAJAGOPAL, JUDICIAL MEMBER ITA No. 1476/Mum/2022 to 1479/Mum/2022 (Assessment Year :2013-14) Shri Vivek J Thar, Legal Heir Vs. Income Tax Officer TDS and Son of Late Shri Jayesh Ward, Kalyan Thar 602, A-Wing, Kaledonia Building, Sahar Road Near Railway Station Andheri (W) Mumbai- 400 069 PAN/GIR No.ABYPT2148R (Appellant) .. (Respondent) Assessee by Shri Ankur Shah Revenue by Shri Ratnakar Shelke Date of Hearing 07/09/2022 Date of Pronouncement 19/09/2022 आदेश / O R D E R PER M. BALAGANESH (A.M):…

Late Jayesh Thar, Mumbai vs. Income Tax Officer TDS, Ward Kalyan, Kalyan

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

ITA 1478/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014

Section 154Section 200(3)Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITA RAJAGOPAL, JUDICIAL MEMBER ITA No. 1476/Mum/2022 to 1479/Mum/2022 (Assessment Year :2013-14) Shri Vivek J Thar, Legal Heir Vs. Income Tax Officer TDS and Son of Late Shri Jayesh Ward, Kalyan Thar 602, A-Wing, Kaledonia Building, Sahar Road Near Railway Station Andheri (W) Mumbai- 400 069 PAN/GIR No.ABYPT2148R (Appellant) .. (Respondent) Assessee by Shri Ankur Shah Revenue by Shri Ratnakar Shelke Date of Hearing 07/09/2022 Date of Pronouncement 19/09/2022 आदेश / O R D E R PER M. BALAGANESH (A.M):…

Late Shri Jayesh Thar, Mumbai vs. Income Tax Officer TDS, Ward Kalyan, Kalyan

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

ITA 1477/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014

Section 154Section 200(3)Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITA RAJAGOPAL, JUDICIAL MEMBER ITA No. 1476/Mum/2022 to 1479/Mum/2022 (Assessment Year :2013-14) Shri Vivek J Thar, Legal Heir Vs. Income Tax Officer TDS and Son of Late Shri Jayesh Ward, Kalyan Thar 602, A-Wing, Kaledonia Building, Sahar Road Near Railway Station Andheri (W) Mumbai- 400 069 PAN/GIR No.ABYPT2148R (Appellant) .. (Respondent) Assessee by Shri Ankur Shah Revenue by Shri Ratnakar Shelke Date of Hearing 07/09/2022 Date of Pronouncement 19/09/2022 आदेश / O R D E R PER M. BALAGANESH (A.M):…

Late Shri Jayeesh Thar, Mumbai vs. Income Tax Officer, TDS Ward Kalyan, Kalyan

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

ITA 1476/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014

Section 154Section 200(3)Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITA RAJAGOPAL, JUDICIAL MEMBER ITA No. 1476/Mum/2022 to 1479/Mum/2022 (Assessment Year :2013-14) Shri Vivek J Thar, Legal Heir Vs. Income Tax Officer TDS and Son of Late Shri Jayesh Ward, Kalyan Thar 602, A-Wing, Kaledonia Building, Sahar Road Near Railway Station Andheri (W) Mumbai- 400 069 PAN/GIR No.ABYPT2148R (Appellant) .. (Respondent) Assessee by Shri Ankur Shah Revenue by Shri Ratnakar Shelke Date of Hearing 07/09/2022 Date of Pronouncement 19/09/2022 आदेश / O R D E R PER M. BALAGANESH (A.M):…