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

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 241/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…

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 240/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…

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 239/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…

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 238/COCH/2017[2012-13]Status: DisposedITAT Cochin05 Jul 2018AY 2012-13

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…

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 236/COCH/2017[2012-13]Status: DisposedITAT Cochin05 Jul 2018AY 2012-13

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…