Smt. G. Indhirani v. DCIT, CPC, Uttar Pradesh

60 Taxmann.com 312Reported decision2015#1034 most cited

What is Smt. G. Indhirani v. DCIT, CPC, Uttar Pradesh authority for?

Fees under Section 234E of the Income-tax Act, 1961, cannot be levied for periods prior to June 1, 2015. Decisions of various benches of the Income Tax Appellate Tribunal have supported this interpretation.

105

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2023.

Also referred to as

Smt. G. Indhirani · Section 234E · late fee · TDS · period prior to June 1 · 2015 · Income Tax Appellate Tribunal · Chennai Tribunal

Judgments citing Smt. G. Indhirani v. DCIT, CPC, Uttar Pradesh

Dollars & Pounds, Chennai vs. ACIT CPC TDS, Ghaziabad

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

ITA 2016/CHNY/2018[2013-14(Q3)-24Q]Status: DisposedITAT Chennai30 Nov 2018

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Ms. G.D. Jayanthi Angayarkanni, JCIT
Section 200ASection 200A(1)Section 234E

…आयकर अपीलीय अिधकरण, “डी” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member ITA No(s). Name of the Name of Asst. Quarter Form Appellant the year Respondent 2015/Chny/2018 M/s. Dollar s & The Assistant 2013-14 Qr. 2 24Q Pounds, Commissioner 2013-14 Qr. 3 24Q To No. 44, Sardar Patel of Income 2013-14 Qr. 4 24Q Road, Adyar, Tax, CPC 2013-14 Qr. 2 26Q 2020/Chny/2018 Chennai 600 020 TDS, 2013-14 Qr. 3 26Q Ghaziabad 2013-14 Qr. 4 26Q [PAN:…

Dollars & Pounds, Chennai vs. ACIT CPC TDS, Ghaziabad

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

ITA 2015/CHNY/2018[2013-14(Q2)-24Q]Status: DisposedITAT Chennai30 Nov 2018

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Ms. G.D. Jayanthi Angayarkanni, JCIT
Section 200ASection 200A(1)Section 234E

…आयकर अपीलीय अिधकरण, “डी” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member ITA No(s). Name of the Name of Asst. Quarter Form Appellant the year Respondent 2015/Chny/2018 M/s. Dollar s & The Assistant 2013-14 Qr. 2 24Q Pounds, Commissioner 2013-14 Qr. 3 24Q To No. 44, Sardar Patel of Income 2013-14 Qr. 4 24Q Road, Adyar, Tax, CPC 2013-14 Qr. 2 26Q 2020/Chny/2018 Chennai 600 020 TDS, 2013-14 Qr. 3 26Q Ghaziabad 2013-14 Qr. 4 26Q [PAN:…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2110/CHNY/2018[2015-16(Q4)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2109/CHNY/2018[2015-16(Q3)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2108/CHNY/2018[2015-16(Q2)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2107/CHNY/2018[2015-17(Q1)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2106/CHNY/2018[2014-15(Q4)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2105/CHNY/2018[2014-15(Q3)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2104/CHNY/2018[2014-15(Q2)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2103/CHNY/2018[2014-15(Q1)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2102/CHNY/2018[2013-17(Q4)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2101/CHNY/2018[2013-17(Q3)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

The Head Mistress, Akiliyath Lp School, Kannur vs. The ACIT, Cochin

In the result, the appeal filed by the assessee allowed

ITA 145/COCH/2017[2013-14]Status: DisposedITAT Cochin14 Sept 2018AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: --- None ---For Respondent: Smt.A.S.Bindhu
Section 200Section 200ASection 200A(1)Section 201Section 234E

…, in the case of Lions Club of North Surat Charitable Trust Vs. Income Tax Officer, (TDS)-II 2015 (9) TMI 1231 and the Chennai Bench of the Tribunal in the case of Smt. G. Indhrani Vs. Deputy Commissioner of Income Tax, Centralized Processing Cell(TDS) (2015) 60 Taxmann.com 312 have followed the views taken by the Amritsar Bench of the Tribunal and decided the issue in favour of the assessee. 8.4 In view of the aforesaid reasoning and respectfully following the orders of the coordinate benches of the Tribunal, we delete the levy of late filing fee u/s 234E of the Act. It is ordered accordingly. 9. In the result,…

A R R Chariable Trust, Chennai vs. ACIT, Centralized Precessing Cell-TDS, Chennai

In the result, all the appeals filed by the assessee stand

ITA 241/CHNY/2018[2015-16 Q3]Status: DisposedITAT Chennai24 Jul 2018

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1307/Chny/2017 "नधा"रण वष" / Assessment Year : 2014-15 & आयकर अपील सं./Ita Nos.238, 239, 240 & 241/Chny/2018 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri R. Subramanian, CAFor Respondent: Shri A. Sasikumar, JCIT
Section 200Section 200(3)Section 200ASection 201Section 234E

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1307/Chny/2017 "नधा"रण वष" / Assessment Year : 2014-15 & आयकर अपील सं./ITA Nos.238, 239, 240 & 241/Chny/2018 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 M/s A.R.R. Charitable Trust, The Assistant Commissioner of No.15, Krishnaswamy Avenue, v. Income Tax, Luz Church Road, Mylapore, Centralized Processing Cell – TDS, C…

A R R Chariable Trust, Chennai vs. ACIT, Centralized Precessing Cell-TDS, Chennai

In the result, all the appeals filed by the assessee stand

ITA 240/CHNY/2018[2015-16 Q2]Status: DisposedITAT Chennai24 Jul 2018

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1307/Chny/2017 "नधा"रण वष" / Assessment Year : 2014-15 & आयकर अपील सं./Ita Nos.238, 239, 240 & 241/Chny/2018 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri R. Subramanian, CAFor Respondent: Shri A. Sasikumar, JCIT
Section 200Section 200(3)Section 200ASection 201Section 234E

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1307/Chny/2017 "नधा"रण वष" / Assessment Year : 2014-15 & आयकर अपील सं./ITA Nos.238, 239, 240 & 241/Chny/2018 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 M/s A.R.R. Charitable Trust, The Assistant Commissioner of No.15, Krishnaswamy Avenue, v. Income Tax, Luz Church Road, Mylapore, Centralized Processing Cell – TDS, C…

A R R Chariable Trust, Chennai vs. ACIT, Centralized Precessing Cell-TDS, Chennai

In the result, all the appeals filed by the assessee stand

ITA 239/CHNY/2018[2014-15 Q3]Status: DisposedITAT Chennai24 Jul 2018

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1307/Chny/2017 "नधा"रण वष" / Assessment Year : 2014-15 & आयकर अपील सं./Ita Nos.238, 239, 240 & 241/Chny/2018 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri R. Subramanian, CAFor Respondent: Shri A. Sasikumar, JCIT
Section 200Section 200(3)Section 200ASection 201Section 234E

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1307/Chny/2017 "नधा"रण वष" / Assessment Year : 2014-15 & आयकर अपील सं./ITA Nos.238, 239, 240 & 241/Chny/2018 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 M/s A.R.R. Charitable Trust, The Assistant Commissioner of No.15, Krishnaswamy Avenue, v. Income Tax, Luz Church Road, Mylapore, Centralized Processing Cell – TDS, C…

A R R Chariable Trust, Chennai vs. ACIT, Centralized Precessing Cell-TDS, Chennai

In the result, all the appeals filed by the assessee stand

ITA 238/CHNY/2018[2013-14 Q2]Status: DisposedITAT Chennai24 Jul 2018

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1307/Chny/2017 "नधा"रण वष" / Assessment Year : 2014-15 & आयकर अपील सं./Ita Nos.238, 239, 240 & 241/Chny/2018 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri R. Subramanian, CAFor Respondent: Shri A. Sasikumar, JCIT
Section 200Section 200(3)Section 200ASection 201Section 234E

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1307/Chny/2017 "नधा"रण वष" / Assessment Year : 2014-15 & आयकर अपील सं./ITA Nos.238, 239, 240 & 241/Chny/2018 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 M/s A.R.R. Charitable Trust, The Assistant Commissioner of No.15, Krishnaswamy Avenue, v. Income Tax, Luz Church Road, Mylapore, Centralized Processing Cell – TDS, C…

Suman Modi, Chennai vs. ITO, Non Corporate Ward 12(4), Chennai

In the result, all the appeals filed by the assessee stand

ITA 2260/CHNY/2017[2014-15]Status: DisposedITAT Chennai24 Jul 2018AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1307/Chny/2017 "नधा"रण वष" / Assessment Year : 2014-15 & आयकर अपील सं./Ita Nos.238, 239, 240 & 241/Chny/2018 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri R. Subramanian, CAFor Respondent: Shri A. Sasikumar, JCIT
Section 200Section 200(3)Section 200ASection 201Section 234E

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1307/Chny/2017 "नधा"रण वष" / Assessment Year : 2014-15 & आयकर अपील सं./ITA Nos.238, 239, 240 & 241/Chny/2018 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 M/s A.R.R. Charitable Trust, The Assistant Commissioner of No.15, Krishnaswamy Avenue, v. Income Tax, Luz Church Road, Mylapore, Centralized Processing Cell – TDS, C…

A.R.R.Charitable Trust, Chennai vs. ACIT, Chennai

In the result, all the appeals filed by the assessee stand

ITA 1307/CHNY/2017[2014-15]Status: DisposedITAT Chennai24 Jul 2018AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1307/Chny/2017 "नधा"रण वष" / Assessment Year : 2014-15 & आयकर अपील सं./Ita Nos.238, 239, 240 & 241/Chny/2018 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16

For Appellant: Shri R. Subramanian, CAFor Respondent: Shri A. Sasikumar, JCIT
Section 200Section 200(3)Section 200ASection 201Section 234E

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1307/Chny/2017 "नधा"रण वष" / Assessment Year : 2014-15 & आयकर अपील सं./ITA Nos.238, 239, 240 & 241/Chny/2018 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 M/s A.R.R. Charitable Trust, The Assistant Commissioner of No.15, Krishnaswamy Avenue, v. Income Tax, Luz Church Road, Mylapore, Centralized Processing Cell – TDS, C…

The Head Mistress, A.V.High School, Ponnanni, Malappuram vs. The ACIT, Calicut

In the result, the appeals filed by the assessee are partly allowed

ITA 242/COCH/2017[2013-14]Status: DisposedITAT Cochin05 Jul 2018AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 200ASection 234ESection 271HSection 272ASection 272A(2)

…, in the case of Lions Club of North Surat Charitable Trust Vs. Income Tax Officer, (TDS)-II 2015 (9) TMI 1231 and the Chennai Bench of the Tribunal in the case of Smt. G. Indhrani Vs. Deputy Commissioner of Income Tax, Centralized Processing Cell(TDS) (2015) 60 Taxmann.com 312 have followed the views taken by the Amritsar Bench of the Tribunal and decided the issue in favour of the assessee. 8.4 In view of the aforesaid reasoning and respectfully following the orders of the coordinate benches of the Tribunal, we delete the levy of late filing fee u/s 234E of the Act. It is ordered accordingly. 9. In the result…