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

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, Ghaziabad

In the result, both the bunch of appeals filed by the

ITA 2357/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.476 to 480/PUN/2024 Chate Tutorials Pvt. Ltd., Chate House, Plot No.4, Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra Vs. ACIT,TDS Circle, Nashik TAN: NSKCO1565E Appellant Respondent आयकर अपील सं. / ITA Nos.2356, 2357, 2359 to 2368 and ITA No.2377 /PUN/2024 Shree Bhaskaracharya Pratishthan Vs. Chate House, Plot No.4, Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra PAN : AAFTS4665L Appellant DCIT,TDS C…

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, Ghaziabad

In the result, both the bunch of appeals filed by the

ITA 2356/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.476 to 480/PUN/2024 Chate Tutorials Pvt. Ltd., Chate House, Plot No.4, Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra Vs. ACIT,TDS Circle, Nashik TAN: NSKCO1565E Appellant Respondent आयकर अपील सं. / ITA Nos.2356, 2357, 2359 to 2368 and ITA No.2377 /PUN/2024 Shree Bhaskaracharya Pratishthan Vs. Chate House, Plot No.4, Near N-2 Cricket Stadium, CIDCO, Aurangabad – 431 003 Maharashtra DCIT,TDS Circle, CPC, Ghaziabad, Utta…

A2Z Waste Management (Ranchi) Limited, Gurgaon vs. Deputy/Assistant Commissioner of Income Tax (TDS), Ghaziabad

In the result, all these appeals of the assessee are allowed for

ITA 4383/DEL/2024[2014-15]Status: DisposedITAT Delhi16 Jun 2025AY 2014-15

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M BALAGANESH (Accountant Member)

Section 200ASection 234ASection 234E

…ITA Nos.4345, 4376, 4377, 4378, 4379, 4380, 4381, 4382 & 4383/Del/2024 A2Z WASTE MANAGEMENT (RANCHI) LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4345/Del/2024 िनधा"रणवष"/Assessment Years:2013-14 बनाम A2Z WASTE MANAGEMENT (RANCHI) Deputy/Assistant LIMITED, Vs. Commissioner of Income O-116, 1st Floor, DLF SHOPPING MALL, Tax (TDS), ARJUN MARG, DLF CITY PHASE-1, TDS, CPC, DLF QE S.O. GURGAON, HARYANA, Aaykar Bhawan, INDIA. Sector-3, Vaishali, PAN No.RTKA06710E Ghaziabad, Uttar Pradesh…

A2Z Waste Management (Ranchi) Limited, Gurgaon vs. Deputy/Assistant Commissioner of Income Tax (TDS), Ghaziabad

In the result, all these appeals of the assessee are allowed for

ITA 4382/DEL/2024[2014-15]Status: DisposedITAT Delhi16 Jun 2025AY 2014-15

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M BALAGANESH (Accountant Member)

Section 200ASection 234ASection 234E

…ITA Nos.4345, 4376, 4377, 4378, 4379, 4380, 4381, 4382 & 4383/Del/2024 A2Z WASTE MANAGEMENT (RANCHI) LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4345/Del/2024 िनधा"रणवष"/Assessment Years:2013-14 बनाम A2Z WASTE MANAGEMENT (RANCHI) Deputy/Assistant LIMITED, Vs. Commissioner of Income O-116, 1st Floor, DLF SHOPPING MALL, Tax (TDS), ARJUN MARG, DLF CITY PHASE-1, TDS, CPC, DLF QE S.O. GURGAON, HARYANA, Aaykar Bhawan, INDIA. Sector-3, Vaishali, PAN No.RTKA06710E Ghaziabad, Uttar Pradesh…

A2Z Waste Management (Ranchi) Limited, Gurgaon vs. Deputy/Assistant Commissioner of Income Tax (TDS), Ghaziabad

In the result, all these appeals of the assessee are allowed for

ITA 4381/DEL/2024[2014-15]Status: DisposedITAT Delhi16 Jun 2025AY 2014-15

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M BALAGANESH (Accountant Member)

Section 200ASection 234ASection 234E

…ITA Nos.4345, 4376, 4377, 4378, 4379, 4380, 4381, 4382 & 4383/Del/2024 A2Z WASTE MANAGEMENT (RANCHI) LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4345/Del/2024 िनधा"रणवष"/Assessment Years:2013-14 बनाम A2Z WASTE MANAGEMENT (RANCHI) Deputy/Assistant LIMITED, Vs. Commissioner of Income O-116, 1st Floor, DLF SHOPPING MALL, Tax (TDS), ARJUN MARG, DLF CITY PHASE-1, TDS, CPC, DLF QE S.O. GURGAON, HARYANA, Aaykar Bhawan, INDIA. Sector-3, Vaishali, PAN No.RTKA06710E Ghaziabad, Uttar Pradesh…

A2Z Waste Management (Ranchi) Limited, Gurgaon vs. Deputy/Assistant Commissioner of Income Tax (TDS), Ghaziabad

In the result, all these appeals of the assessee are allowed for

ITA 4380/DEL/2024[2014-15]Status: DisposedITAT Delhi16 Jun 2025AY 2014-15

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M BALAGANESH (Accountant Member)

Section 200ASection 234ASection 234E

…ITA Nos.4345, 4376, 4377, 4378, 4379, 4380, 4381, 4382 & 4383/Del/2024 A2Z WASTE MANAGEMENT (RANCHI) LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4345/Del/2024 िनधा"रणवष"/Assessment Years:2013-14 बनाम A2Z WASTE MANAGEMENT (RANCHI) Deputy/Assistant LIMITED, Vs. Commissioner of Income O-116, 1st Floor, DLF SHOPPING MALL, Tax (TDS), ARJUN MARG, DLF CITY PHASE-1, TDS, CPC, DLF QE S.O. GURGAON, HARYANA, Aaykar Bhawan, INDIA. Sector-3, Vaishali, PAN No.RTKA06710E Ghaziabad, Uttar Pradesh…

A2Z Waste Management (Ranchi) Limited, Gurgaon vs. Deputy/Assistant Commissioner of Income Tax (TDS), Ghaziabad

In the result, all these appeals of the assessee are allowed for

ITA 4379/DEL/2024[2014-15]Status: DisposedITAT Delhi16 Jun 2025AY 2014-15

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M BALAGANESH (Accountant Member)

Section 200ASection 234ASection 234E

…ITA Nos.4345, 4376, 4377, 4378, 4379, 4380, 4381, 4382 & 4383/Del/2024 A2Z WASTE MANAGEMENT (RANCHI) LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4345/Del/2024 िनधा"रणवष"/Assessment Years:2013-14 बनाम A2Z WASTE MANAGEMENT (RANCHI) Deputy/Assistant LIMITED, Vs. Commissioner of Income O-116, 1st Floor, DLF SHOPPING MALL, Tax (TDS), ARJUN MARG, DLF CITY PHASE-1, TDS, CPC, DLF QE S.O. GURGAON, HARYANA, Aaykar Bhawan, INDIA. Sector-3, Vaishali, PAN No.RTKA06710E Ghaziabad, Uttar Pradesh…

A2Z Waste Management (Ranchi) Limited, Gurgaon vs. Deputy/Assistant Commissioner of Income Tax (TDS), Ghaziabad

In the result, all these appeals of the assessee are allowed for

ITA 4376/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Jun 2025AY 2013-14

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M BALAGANESH (Accountant Member)

Section 200ASection 234ASection 234E

…ITA Nos.4345, 4376, 4377, 4378, 4379, 4380, 4381, 4382 & 4383/Del/2024 A2Z WASTE MANAGEMENT (RANCHI) LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4345/Del/2024 िनधा"रणवष"/Assessment Years:2013-14 बनाम A2Z WASTE MANAGEMENT (RANCHI) Deputy/Assistant LIMITED, Vs. Commissioner of Income O-116, 1st Floor, DLF SHOPPING MALL, Tax (TDS), ARJUN MARG, DLF CITY PHASE-1, TDS, CPC, DLF QE S.O. GURGAON, HARYANA, Aaykar Bhawan, INDIA. Sector-3, Vaishali, PAN No.RTKA06710E Ghaziabad, Uttar Pradesh…

A2Z Waste Management (Ranchi) Limited, Gurgaon vs. Deputy/Assistant Commissioner of Income Tax (TDS), Ghaziabad

In the result, all these appeals of the assessee are allowed for

ITA 4345/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Jun 2025AY 2013-14

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M BALAGANESH (Accountant Member)

Section 200ASection 234ASection 234E

…ITA Nos.4345, 4376, 4377, 4378, 4379, 4380, 4381, 4382 & 4383/Del/2024 A2Z WASTE MANAGEMENT (RANCHI) LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4345/Del/2024 िनधा"रणवष"/Assessment Years:2013-14 बनाम A2Z WASTE MANAGEMENT (RANCHI) Deputy/Assistant LIMITED, Vs. Commissioner of Income O-116, 1st Floor, DLF SHOPPING MALL, Tax (TDS), ARJUN MARG, DLF CITY PHASE-1, TDS, CPC, DLF QE S.O. GURGAON, HARYANA, Aaykar Bhawan, INDIA. Sector-3, Vaishali, PAN No.RTKA06710E Ghaziabad, Uttar Pradesh…

State Bank of India (Earlier Known As Sbbj), Ajmer vs. Income Tax Officer(TDS), Ajmer

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

ITA 173/JPR/2025[2017-18]Status: DisposedITAT Jaipur27 May 2025AY 2017-18
For Appellant: Mrs. Apeksha Kalra, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT-DR
Section 142Section 201Section 201(1)Section 250(6)Section 253(5)Section 292BSection 5

…ngs void. The Ld. AO not only failed to issue notice to the employees but also did not provide the appellant with a fair opportunity to explain its position before passing the order. The Hon'ble Bombay High Court in RashmikantKundalia v. Union of India (2015) 373 ITR 268 (Bom HC) emphasized that before treating any person as an assessee-in-default, they must be provided with an opportunity to present their case, and failure to do so vitiates the proceedings. Additionally, the impugned order lacks any reasoning or calculation regarding the alleged TDS shortfall. The Ld. AO has not provided any tax computation to j…

Mansi Rinkeshkumar Rathod, Surat vs. ITO, TDS, Ward-1, Surat

In the result, the appeal of the assessee is dismissed

ITA 699/SRT/2024[2019-20]Status: DisposedITAT Surat02 May 2025AY 2019-20

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.699/Srt/2024 Assessment Year: (2019-20) (Physical Hearing) Mansi Rinkeshkumar Rathod, Vs. Tds, Cpc, Ayakar Bhawan, 4-A/2, Yogi Krupa Society, New Sector – 3, Up – 201010. Civil Road, Surat - 395007 Jurisdiction: Tds, Ward – 1, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ciapr0584A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 02/05/2025

Section 200Section 200ASection 201Section 234ESection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.699/SRT/2024 Assessment Year: (2019-20) (Physical Hearing) Mansi Rinkeshkumar Rathod, Vs. TDS, CPC, Ayakar Bhawan, 4-A/2, Yogi Krupa Society, New Sector – 3, UP – 201010. Civil Road, Surat - 395007 Jurisdiction: TDS, Ward – 1, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: CIAPR0584A (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 18/03/2025 Date of Pronouncement 02/05/2025 आदेश / O R…

Ajmer Vidhut Vitran Nigam Limited, Rawatbhata, Chittorgarh vs. ITO (TDS), Chittorgarh, Rawatbhata

In the results, the appeal of the assessee in ITA no

ITA 1513/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidhut Vitran Nigam Limited, Rawatbhata, Chittorgarh vs. ITO (TDS), Chittorgarh

In the results, the appeal of the assessee in ITA no

ITA 1512/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidhut Vitran Nigam Limited, Rawatbhata vs. ITO (TDS), Chittorgarh, Rawatbhata

In the results, the appeal of the assessee in ITA no

ITA 1511/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidhut Nitran Nigam Limited, Rawatbhata, Chittorgarh vs. ITO (TDS), Chittorgarh, Rawatbhata

In the results, the appeal of the assessee in ITA no

ITA 1510/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidyut Vitran Nigam Limited, Bhupalsagar, Chittorgarh vs. ITO (TDS), Chittorgarh

In the results, the appeal of the assessee in ITA no

ITA 1509/JPR/2024[2014-15]Status: DisposedITAT Jaipur25 Feb 2025AY 2014-15

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidyut Nigam Limited, Bhupalsagar vs. ITO (TDS), Chittorgarh, Bhupalsagar

In the results, the appeal of the assessee in ITA no

ITA 1508/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Feb 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidyut Vitran Nigam Limited, Bhupalsagar vs. ITO (TDS), Chittorgarh, Bhupalsagar

In the results, the appeal of the assessee in ITA no

ITA 1507/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Feb 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Ajmer Vidyut Vitran Nigam Limited, Bhupalsagar vs. ITO (TDS), Chittorgarh

In the results, the appeal of the assessee in ITA no

ITA 1506/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Feb 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1506 to 1513/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 to 2015-16 cuke Ajmer Vidyut Vitaran Nigam ITO (TDS), Vs. Limited, Bhupalsagar, AVVNL, Chittorgarh Bhupalsagar, District Chittorgarh LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHA02702A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil P…

Sainath Vidyalaya, Makkepalli vs. ITO, TDS Ward-52(3), Chandrapur

In the result, both the appeals of the assessee are allowed

ITA 241/NAG/2024[2013-14]Status: DisposedITAT Nagpur05 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao

For Appellant: Shri Mohd. Lakkadsha, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 154Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER ITA.Nos.241 & 242/NAG./2024 Assessment Years 2013-2014 & 2014-2015 Sainath Vidyalaya, The Income Tax Officer, Makkepalli, Chamorshi, TDS Ward-52(3), Aaykar GADCHIROLI – 442 605. vs. Bhawan, Nr. RTO Office, PAN NGPSO9664E CHANDRAPUR – 442 401. Maharashtra. Maharashtra. (Appellant) (Respondent) For Assessee : Shri Mohd. Lakkadsha, C.A. For Revenue : Shri Abhay Y. Marathe, Sr. DR Date of Hearing : 23.01.2025 Date of Pronouncement : 05.02.2025 ORDER PER V. DURGA RAO, J.M. : These assessee’s twin appeals are dir…