Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others

392 ITR 457High Court2017#412 most cited
217

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2025.

Also referred to as

Sree Narayana Guru Smaraka Sangam · constitutional validity section 234E · section 200A · TDS statement processing · late filing fee · tax deducted at source · retrospective amendment · 392 ITR 457 · Kerala High Court · section 271H

Sections most often in play

Section 200(3)Section 200ASection 220(2)Section 234ESection 271HSection 154Section 194IASection 201(1)

Issues it is cited on

section 200asection 234esection 200tax deducted at sourcesection 20section 234section 23section 154appeal before the tribunalprescribedindiasection 15

Judgments citing Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others

Kerala Gramin Bank, Cheeral Branch, Wayanad vs. The ITO Ward TDS, Kozhikode

ITA 727/COCH/2022[2013-2014(24Q,Q2)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Cherpulassery Branch, Palakkad vs. The ITO Ward TDS, Palakkad

ITA 726/COCH/2022[2013-2014(26Q, Q3)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Cherpulassery Branch, Palakkad vs. The ITO Ward TDS, Palakkad

ITA 725/COCH/2022[2013-2014(24Q,Q3)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Cherpulassery Branch, Palakkad vs. The ITO Ward TDS, Palakkad

ITA 724/COCH/2022[2013-2014(26Q, Q2)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Cherpulassery Branch, Palakkad vs. The ITO Ward TDS, Palakkad

ITA 723/COCH/2022[2013-2014(24Q, Q2)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Cherucode Branch, Malappuram vs. The ITO Ward TDS, Kozhikode

ITA 722/COCH/2022[2013-2014(24Q, Q3)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Cherucode Branch, Malappuram vs. The ITO Ward TDS, Kozhikode

ITA 721/COCH/2022[2013-20104(26Q, Q3)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Cherucode Branch, Malappuram vs. The ITO Ward TDS, Kozhikode

ITA 720/COCH/2022[2013-2014(26Q, Q2)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Cherucode Branch, Malappuram vs. The ITO Ward TDS, Kozhikode

ITA 719/COCH/2022[2013-2014 (24Q, Q2)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Chokkad Branch, Malappuram vs. The ITO Ward TDS, Kozhikode

ITA 718/COCH/2022[2013-2014(24Q, Q3)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Chokkad Branch, Malappuram vs. The ITO Ward TDS, Kozhikode

ITA 717/COCH/2022[2013-2014(24Q,Q2)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Chelembra Branch, Malappuram vs. The ITO Ward TDS, Kozhikode

ITA 716/COCH/2022[2015-2016(24Q, Q3)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Chelembra Branch, Malappuram vs. The ITO Ward TDS, Kozhikode

ITA 715/COCH/2022[2015-2016 (26Q, Q2)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Chelembra Branch, Malappuram vs. The ITO Ward TDS, Kozhikode

ITA 714/COCH/2022[2013-2014 (24Q, Q4)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Chelembra Branch, Malappuram vs. The ITO Ward TDS, Kozhikode

ITA 713/COCH/2022[2013-2014 (26Q, Q4)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Chengottukavu Branch, Koyilandy vs. The ITO Ward TDS, Kozhikode

ITA 712/COCH/2022[2013-2014 (24Q, Q4)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Chengottukavu Branch, Koyilandy vs. The ITO Ward TDS, Kozhikode

ITA 711/COCH/2022[2013-2014 (26Q, Q4)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Chengottukavu Branch, Koyilandy vs. The ITO Ward TDS, Kozhikode

ITA 710/COCH/2022[2013-2014(24Q, Q3)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Chengottukavu Branch, Koyilandy vs. The ITO Ward TDS, Kozhikode

ITA 709/COCH/2022[2013-2014(24Q,Q2)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…

Kerala Gramin Bank, Thrissur Ro Branch, Thrissur vs. The ITO Ward TDS, Thrissur

ITA 708/COCH/2022[2013-2014 (24Q, Q4)]Status: DisposedITAT Cochin12 Sept 2022

Bench: Shri Chandra Poojari, Am & Smt.Beena Pillai, Jm

…r to 01.06.2015. ITA No.684/Bang/2022 & Ors. 7 M/s.Kerala Gramin Bank. 9.2 It is to be mentioned that the judgment of the Hon’ble Kerala High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in 392 ITR 457 (Ker.) was primarily concerned with the constitutional validity of section 234E of the I.T. Act. The Hon’ble Kerala Court was not adjudicating the issue whether the amendment to section 200A of the I.T.Act with effect from 01.06.2015 has retrospective effect or not. As mentioned earlier, the amendment to section 200A of the I.T.Act whether it app…