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)

M/S. Pithampur Poly Products Ltd., Indore vs. The (TDS)-1, Indore

In the result, all the 5 appeals at the instance of assessees are allowed

ITA 713/IND/2018[12-13.Q-4]Status: DisposedITAT Indore13 Nov 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Sindh Punjab Mercantile Credit Ito(Tds)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.Aabas5085R

Section 200Section 200ASection 206CSection 234E

…ITA Nos.574&711 TO 714/Ind/2018] [Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore and M/s. Pithampur Poly Product Ltd., Indore आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2014-15 Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.711 to 714/Ind/2018 Assessment Years: 2013-14(Q-2), 2013-14(Q-3), 2013-14 (Q-4)&2014…

M/S. Pithampur Poly Products Ltd., Indore vs. The (TDS), Indore

In the result, all the 5 appeals at the instance of assessees are allowed

ITA 712/IND/2018[12-13]Status: DisposedITAT Indore13 Nov 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Sindh Punjab Mercantile Credit Ito(Tds)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.Aabas5085R

Section 200Section 200ASection 206CSection 234E

…ITA Nos.574&711 TO 714/Ind/2018] [Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore and M/s. Pithampur Poly Product Ltd., Indore आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2014-15 Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.711 to 714/Ind/2018 Assessment Years: 2013-14(Q-2), 2013-14(Q-3), 2013-14 (Q-4)&2014…

M/S. Pithampur Poly Products Ltd., Indore vs. The (TDS), Indore

In the result, all the 5 appeals at the instance of assessees are allowed

ITA 711/IND/2018[12-13]Status: DisposedITAT Indore13 Nov 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Sindh Punjab Mercantile Credit Ito(Tds)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.Aabas5085R

Section 200Section 200ASection 206CSection 234E

…ITA Nos.574&711 TO 714/Ind/2018] [Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore and M/s. Pithampur Poly Product Ltd., Indore आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2014-15 Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.711 to 714/Ind/2018 Assessment Years: 2013-14(Q-2), 2013-14(Q-3), 2013-14 (Q-4)&2014…

Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore vs. ITO (TDS)-2, Indore

In the result, all the 5 appeals at the instance of assessees are allowed

ITA 574/IND/2018[2014-15]Status: DisposedITAT Indore13 Nov 2019AY 2014-15

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Sindh Punjab Mercantile Credit Ito(Tds)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.Aabas5085R

Section 200Section 200ASection 206CSection 234E

…ITA Nos.574&711 TO 714/Ind/2018] [Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore and M/s. Pithampur Poly Product Ltd., Indore आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2014-15 Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.711 to 714/Ind/2018 Assessment Years: 2013-14(Q-2), 2013-14(Q-3), 2013-14 (Q-4)&2014…

Mancare Pharmaceuticals Private Limited, Mumbai vs. Addl. Commissioner of Income Tax TDS Range, Thane

In the result, the appeal is allowed

ITA 2402/MUM/2018[2009-10]Status: DisposedITAT Mumbai25 Oct 2019AY 2009-10

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2009-10

For Appellant: Mr. Awadhesh Kumar, ARFor Respondent: Ms. JothilakshmiNayak, DR

Section 200(3)Section 234ESection 272A(2)(k)

…. On the other hand, the ld. Departmental Representative (DR) submits that the reasons given by the appellant for the delay are general nature. Further, relying on the decision of the Hon’ble Bombay High Court in the case of Rashmikant Kundalia v. UoI (2015) 373 ITR 268, the ld. DR submits that the order passed by the CIT(A) be confirmed. In rejoinder, the ld. counsel submits that in the above decision, the Hon’ble Bombay High Court has emphasized the necessity of filing e-TDS statement in time. It is stated by him that in the instant case the appellant has committed the mistake for the first time and the same…

Rajiv Anand & Sons, Gwalior vs. ITO TDS, Gwalior

In the result, all three appeals of the assessee are dismissed

ITA 113/AGR/2018[2016-17]Status: DisposedITAT Agra18 Sept 2019AY 2016-17

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 200ASection 201Section 234E

…neither ultra vires nor in constitutional. Support placed reliance on the following case laws: “i. Dr. Amrit Lal Mangal (2015) 62 Taxmann.Com 310 (P & H). ii. Dundlod Shikshan Sansthan (2015) 63 Taxmann.com 243(Raj). iii. Rashmikant Kundalia Vs. UOI (2015) 54 Taxmann.com 200 (Bombay) and iv. ‘Rajesh Kaurani vs. Union of India’, 83 Taxmann.com 137(Guj).” 6. Heard. The issue involved in all these appeals is as to whether late filing fee u/s 234E of the Act has rightly been charged in the intimation issued u/s 200A of the Act while proceeding the e-TDS statements, the enabling clause (c) having been inserted in…

Namo Tractors Private Ltd., Sangli vs. Deputy Commissioner of Income-Tax

In the result, the appeal of the assessee is dismissed

ITA 915/PUN/2017[2013-14 (Quarter - 4)]Status: DisposedITAT Pune04 Sept 2019

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.915/Pun/2017 िनधा"रण वष" / Assessment Year : 2013-14 Namo Tractors Pvt. Ltd., Suraj Bunglow, Near Krishna Hall, Vishrambag, Sangli-416416. .......अपीलाथ" / Appellant Pan : Aadcn6584G बनाम / V/S. Dcit, Cpc-Tds, ……""यथ" / Respondent Ghaziabad. Assessee By : Written Submission Revenue By : Shri N. Ashok Babu सुनवाई क" तारीख / Date Of Hearing : 06.08.2019 घोषणा क" तारीख / Date Of Pronouncement : 04.09.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-1, Kolhapur Dated 07.06.2016 For The Assessment Year 2012-13. Appeal Relates To The Provisions Of Section 234E Of The Act Relating To “Fee For Default In Furnishing Statements”. 2. Despite Service Of Notice Of Hearing By The Itat, There Was None To Represent The Assessee On The Date Of Hearing. However, The Assessee Filed Written Submission In Support Of His Case & The Same Is Placed On Record. Therefore, This Appeal Is Being Decided On The Basis Of Material

For Appellant: Written SubmissionFor Respondent: Shri N. Ashok Babu

Section 200Section 200ASection 234Section 234ESection 246Section 246ASection 3

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.915/PUN/2017 िनधा"रण वष" / Assessment Year : 2013-14 Namo Tractors Pvt. Ltd., Suraj Bunglow, Near Krishna Hall, Vishrambag, Sangli-416416. .......अपीलाथ" / Appellant PAN : AADCN6584G बनाम / V/s. DCIT, CPC-TDS, ……""यथ" / Respondent Ghaziabad. Assessee by : Written Submission Revenue by : Shri N. Ashok Babu सुनवाई क" तारीख / Date of Hearing : 06.08.2019 घोषणा क" तारीख / Da…

Exotique Exports, New Delhi vs. ACIT (CPC- TDS), Ghaziabad

The appeal of the assessee is dismissed

ITA 2331/DEL/2017[2016-17]Status: DisposedITAT Delhi27 Aug 2019AY 2016-17

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 2331/Del/2017 (A.Y. 2016-17)

Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 2331/DEL/2017 (A.Y. 2016-17) Exotique Exports Vs. ACIT (CPC – TDS) Z-45, Okhla Industrial Area, Aayakar Bhawan, Phase – II, New Delhi- 110020 Sector – 3, Vaishali PAN : AAAFE1843K Ghaziabad (APPELLANT) (RESPONDENT) Appellant by None Respondent by Sh. Surendra Meena, Sr.DR Date of Hearing 08.08.2019 Date of Pronouncement 27.08.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed against the order dated 31.01.2017 passed by CIT(A)- 41, New…

Tehsildar, Bari, Dhoulpur vs. Assistant Commissioner of Income Tax, CPC-TDS, Ghaziabad

In the result, all the appeals of the all the assessees are allowed

ITA 39/JPR/2018[2015-16]Status: DisposedITAT Jaipur08 Aug 2019AY 2015-16

For Appellant: Shri Vishnu Khandelwal (CA)For Respondent: Shri Rajendra Jha (Addl.CIT)

Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 39/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2015-16 Tehsildar, Bari, cuke ACIT CPC-TDS, Vs. Tehsil- Bari, Dhoulpur (Raj). Ghaziabad. TAN No. JPRT01682C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Vishnu Khandelwal (CA) jktLo dh vksj ls@ Revenue by : Shri Rajendra Jha (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 07/08/2019 mn?kks"k.kk dh rkjh[k@ Date of Pronounc…

Cornerview Construction & Developers Pvt. Ltd., Mumbai vs. ACIT (TDS) - CPC, Ghaziabad

In the result, appeals filed by the Assessee are hereby ordered to be dismissed

ITA 3653/MUM/2018[2016-17]Status: DisposedITAT Mumbai30 Jul 2019AY 2016-17

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.3653 To 3667/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2016-17) M/S. Cornerview बिधम/ Acit(Tds)-Cpc, Construction & Developers Ghaziabad. Vs. Pvt. Ltd. Building No. 10, 5Th Floor, Acme Group, Solitaire Park, Guru Hargovindji Road, Andheri (E), 400093.. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aafcc9548R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Ravikant Pathak Revenue By: Shri Abi Rama Kartikiyen (Dr) सुनवाई की तारीख / Date Of Hearing: 30/07/2019 घोषणा की तारीख /Date Of Pronouncement: 30/07/2019

For Appellant: Shri Ravikant PathakFor Respondent: Shri Abi Rama Kartikiyen (DR)

Section 194ISection 200(3)Section 200ASection 234E

…ch the Assessing Officer has done in the present case. 10. The validity of the provision contained under section 234A of the Act came up for scrutiny before the Hon'ble Jurisdictional High Court in case of Rashmikant Kundalia & Anr. v/s Union of India, [2015] 373 ITR 268 (Bom). While deciding the issue, the Hon'ble Jurisdictional High Court not only upheld the validity of section 234E of the Act, but also observed that the delay in furnishing of TDS returns/statements has a cascading effect and leads to an additional work burden upon the Department. The Hon’ble High Court held, to compensate for the additional wo…

Cornerview Construction & Developers Pvt. Ltd., Mumbai vs. ACIT (TDS) - CPC, Ghaziabad

In the result, all appeals filed by the assessee are

ITA 3300/MUM/2018[2016-17]Status: DisposedITAT Mumbai16 Jul 2019AY 2016-17

Bench: Shri G. Manjunatha, Am & Shri Ram Lal Negi, Jm Ita No.3295/Mum/2018 (Assessment Year: 2016-17) (Assessment Year: 2016-17)

Section 194ISection 200(3)Section 200ASection 234E

…ch the Assessing Officer has done in the present case. 10. The validity of the provision contained under section 234A of the Act came up for scrutiny before the Hon'ble Jurisdictional High Court in case of Rashmikant Kundalia & Anr. v/s Union of India, [2015] 373 ITR 268 (Bom). While deciding the issue, the Hon'ble Jurisdictional High Court not only upheld the validity of section 234E of the Act, but also observed that the delay in furnishing of TDS returns/statements has a cascading effect and leads to an additional work burden upon the Department. The Hon’ble High Court held, to compensate for the additional wo…

Cornerview Construction & Developeers Pvt. Ltd., Mumbai vs. ACIT (TDS) - CPC, Ghaziabad

In the result, all appeals filed by the assessee are

ITA 3291/MUM/2018[2016-17]Status: DisposedITAT Mumbai16 Jul 2019AY 2016-17

Bench: Shri G. Manjunatha, Am & Shri Ram Lal Negi, Jm Ita No.3295/Mum/2018 (Assessment Year: 2016-17) (Assessment Year: 2016-17)

Section 194ISection 200(3)Section 200ASection 234E

…ch the Assessing Officer has done in the present case. 10. The validity of the provision contained under section 234A of the Act came up for scrutiny before the Hon'ble Jurisdictional High Court in case of Rashmikant Kundalia & Anr. v/s Union of India, [2015] 373 ITR 268 (Bom). While deciding the issue, the Hon'ble Jurisdictional High Court not only upheld the validity of section 234E of the Act, but also observed that the delay in furnishing of TDS returns/statements has a cascading effect and leads to an additional work burden upon the Department. The Hon’ble High Court held, to compensate for the additional wo…

Cornerview Construction & Developers Pvt. Ltd., Mumbai vs. ACIT (TDS) - CPC, Ghaziabad

In the result, all the appeals of the assessee are dismissed

ITA 3542/MUM/2018[2016-17]Status: DisposedITAT Mumbai28 Jun 2019AY 2016-17

Bench: Shri Mahavir Singh & Shri Rajesh Kumar

For Appellant: Shri Ravikant Pathak, A.RFor Respondent: Shri Arvind Kumar, D.R

Section 194ISection 200(3)Section 200ASection 234E

…h the Assessing Officer has done in the present case. 10. The validity of the provision contained under section 234A of the Act came up for scrutiny before the Hon'ble Jurisdictional High Court in case of Rashmikant Kundalia & Anr. v/s Union of India, [2015] 373 ITR 268 (Bom). While deciding the issue, the Hon'ble Jurisdictional High Court not only upheld the validity of section 234E of the Act, but also observed that the delay in furnishing of TDS returns/statements has a cascading effect and leads to an additional work burden upon the Department. The Hon'ble High Court held, to compensate for the additional wo…

Cornerview Construction & Developers Pvt. Ltd., Mumbai vs. ACIT 9TDS) - CPC, Ghaziabad

In the result, all the appeals of the assessee are dismissed

ITA 3285/MUM/2018[2016-17]Status: DisposedITAT Mumbai28 Jun 2019AY 2016-17

Bench: Shri Saktijit Deyand Shri Manoj Kumar Aggarwal

For Appellant: Shri Jintendra JainFor Respondent: Shri Neil Philip

Section 194ISection 200(3)Section 200ASection 234E

…k into the aspect whether there is reasonable cause for non–filing of TDS statement within the prescribed time. In this context he referred to the decision of the Hon'ble Jurisdictional High Court in Rashmikant Kundalia & Anr. v/s Union of India &Ors., [2015] 373 ITR 268 (Bom.) wherein it is held that fee levied under section 234E is a compensation to be paid for additional burden cast upon the Department due to late filing of TDS statement. Thus, he observed, in such circumstances levy of fee under section 234E of the Act cannot be dispensed with on the ground of reasonable cause for late filing of TDS statement…

Ashok Kumar, Ludhiana vs. ACIT, CPC-TDS, Ghaziabad

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

ITA 2039/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Jun 2019AY 2015-16

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2015-16 Shri Ashok Kumar, Vs. Acit, 398, Rani Jhansi Road, Civil Cpc-Tds, Ghaziabad Lines, Ludhiana, Punjab Pan :Addpk9244N (Appellant) (Respondent) Appellant By None Respondent By Shri P.V. Gupta, Sr.Dr

Section 154Section 200ASection 234ESection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2015-16 Shri Ashok Kumar, Vs. ACIT, 398, Rani Jhansi Road, Civil CPC-TDS, Ghaziabad Lines, Ludhiana, Punjab PAN :ADDPK9244N (Appellant) (Respondent) Appellant by None Respondent by Shri P.V. Gupta, Sr.DR Date of hearing 06.06.2019 Date of pronouncement 24.06.2019 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 23/01/2018 passed by the Ld. Commissioner of Income Tax (Appeals) [in short ‘the Ld. CIT(A)’] in relation t…