Rashmikant Kundalia v. Union of India

54 Taxmann.com 200High Court2015#75 most cited

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.

702

judgments rely on this decision, according to BharatTax’s citation analysis of 382,409 Indian tax judgments — from 2017 to 2026.

Also referred to as

Rashmikant Kundalia v. Union of India · Section 234E constitutional validity · late fee for TDS statement · section 200(3) · nature of fee not penalty · opportunity of being heard · assessee-in-default · section 200A · section 201(1) · delayed TDS return

Also reported as

229 Taxmann 596373 ITR 268

Sections most often in play

Section 234ESection 200ASection 220(2)Section 154Section 201(1)Section 206CBSection 200(3)Section 156

Issues it is cited on

section 200a(1)section 234esection 220(2)section 200asection 200section 200(3)section 20tax deducted at sourcesection 234section 23section 154condonation of delay

Judgments citing Rashmikant Kundalia v. Union of India

Cg Mantra Digital Media Pvt Ltd, New Delhi vs. ACIT - CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7468/DEL/2019[2013-14 (24Q, Q2)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6760/DEL/2019[26Q/Quarter-2/2015-16]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6759/DEL/2019[26Q/Quarter-1/2015-16]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6758/DEL/2019[27Q/Quarter-3/2014-15]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6757/DEL/2019[27Q/Quarter-2/2014-15]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6756/DEL/2019[26Q/Quarter-4/2014-15]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6755/DEL/2019[26Q/Quarter-3/2014-15]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6754/DEL/2019[2014-15,26Q, Qtr-2]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6753/DEL/2019[2014-15, 26Q,Qtr-1]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6752/DEL/2019[2014-15,24Q.Qtr-4]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6751/DEL/2019[2013-14, 27Q, Qtr-4]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6750/DEL/2019[2013-14,27Q, Qtr-2]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6749/DEL/2019[2013-14, 26Q, Qtr-4]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6748/DEL/2019[2013-14, 26Q, Qtr-3]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6747/DEL/2019[26Q/Quarter-2/2013-14]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Brahmaputra Property Management Services Private Limited, New Delhi vs. TDS, CPC, Ghaziabad

In the result, all the appeals filed by the assessees are allowed

ITA 6718/DEL/2019[2013-14,26Q]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.6706 to 6708/Del/2019 Assessment Year: 2013-14 to 2015-16 Supreme Brahmaputra (JV) Vs. TDS CPC, Ghaziabad A-7, Mahipalpur, Brahmaputra House, New Delhi-110037 Delhi ITA No. 6709 to 6711 /Del/2019 Assessment Year : 2013-14 to 2015-16 M/s. Draipl Brahmaputra Vs. TDS-CPC Ghaziabad Infrastructure Limited, A-7, Mahipalpur, Brahmaputra House, New Delhi-110037 Delhi ITA Nos.6706 to 6720/Del/2019 ITA No. 6712 to 6714 /Del/2019 Assessment Year : 2013-14 to 20…

Draipl-Brahmaputra Infrastructure Limited (Jv), New Delhi vs. TDS, CPC, Ghaziabad

In the result, all the appeals filed by the assessees are allowed

ITA 6709/DEL/2019[2013-14, 26Q]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.6706 to 6708/Del/2019 Assessment Year: 2013-14 to 2015-16 Supreme Brahmaputra (JV) Vs. TDS CPC, Ghaziabad A-7, Mahipalpur, Brahmaputra House, New Delhi-110037 Delhi ITA No. 6709 to 6711 /Del/2019 Assessment Year : 2013-14 to 2015-16 M/s. Draipl Brahmaputra Vs. TDS-CPC Ghaziabad Infrastructure Limited, A-7, Mahipalpur, Brahmaputra House, New Delhi-110037 Delhi ITA Nos.6706 to 6720/Del/2019 ITA No. 6712 to 6714 /Del/2019 Assessment Year : 2013-14 to 20…

Supreme Brahmaputra (Jv), New Delhi vs. ACIT - CPC - TDS, Ghaziabad

In the result, all the appeals filed by the assessees are allowed

ITA 6706/DEL/2019[2013-14 (26Q, Q-4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.6706 to 6708/Del/2019 Assessment Year: 2013-14 to 2015-16 Supreme Brahmaputra (JV) Vs. TDS CPC, Ghaziabad A-7, Mahipalpur, Brahmaputra House, New Delhi-110037 Delhi ITA No. 6709 to 6711 /Del/2019 Assessment Year : 2013-14 to 2015-16 M/s. Draipl Brahmaputra Vs. TDS-CPC Ghaziabad Infrastructure Limited, A-7, Mahipalpur, Brahmaputra House, New Delhi-110037 Delhi ITA Nos.6706 to 6720/Del/2019 ITA No. 6712 to 6714 /Del/2019 Assessment Year : 2013-14 to 20…

Chronicle Publication Pvt Ltd, New Delhi vs. ACIT (CPC)-TDS, New Delhi

In the result, all appeals of different assesses are allowed

ITA 6327/DEL/2019[2015-16 Qtr 26 (Q-2)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, "द"ली अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “ए”, नई "यायपीठ नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI चावला, उपा"य" सम" सु"ी सुषमा सु"ी सुषमा चावला उपा"य" एवं एवं एवं डॉ एवं डॉ. बी बी आर आर आर आर कुमार कुमार,लेखा लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सु"ी सु"ी सुषमा सुषमा चावला चावला उपा"य" उपा"य" डॉ डॉ बी बी आर आर आर आर कुमार कुमार BEFORE MS. SUSHMA CHOWLA, VP & Dr. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl. ITA Nos. Name of Name of Assessmen…

Chronicle Publication Pvt Ltd, New Delhi vs. ACIT (CPC)-TDS, New Delhi

In the result, all appeals of different assesses are allowed

ITA 6326/DEL/2019[2013-14 ,26(Q-4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, "द"ली अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “ए”, नई "यायपीठ नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI चावला, उपा"य" सम" सु"ी सुषमा सु"ी सुषमा चावला उपा"य" एवं एवं एवं डॉ एवं डॉ. बी बी आर आर आर आर कुमार कुमार,लेखा लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सु"ी सु"ी सुषमा सुषमा चावला चावला उपा"य" उपा"य" डॉ डॉ बी बी आर आर आर आर कुमार कुमार BEFORE MS. SUSHMA CHOWLA, VP & Dr. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl. ITA Nos. Name of Name of Assessmen…