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 367,154 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, Attingal Branch, Attingal vs. ITO, Ward TDS, Trivandrum, Thiruvananthapuram

In the result, the appeals filed by the assessees are allowed

ITA 541/COCH/2022[2013-2014]Status: DisposedITAT Cochin25 Jul 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Attingal Branch, Attingal vs. ITO, Ward TDS, Trivandrum, Thiruvananthapuram

In the result, the appeals filed by the assessees are allowed

ITA 540/COCH/2022[2013-2014]Status: DisposedITAT Cochin25 Jul 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Ayiroor Branch, Ayiroor vs. ITO, Ward TDS, Alappuzha

In the result, the appeals filed by the assessees are allowed

ITA 538/COCH/2022[2013-2014]Status: DisposedITAT Cochin25 Jul 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Ayiroor Branch, Ayiroor vs. ITO, Ward TDS, Alappuzha

In the result, the appeals filed by the assessees are allowed

ITA 537/COCH/2022[2013-2014]Status: DisposedITAT Cochin25 Jul 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Ayiroor Branch, Ayiroor vs. ITO, Ward TDS, Alappuzha

In the result, the appeals filed by the assessees are allowed

ITA 536/COCH/2022[2013-2014]Status: DisposedITAT Cochin25 Jul 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Ayiroor Branch, Ayiroor vs. ITO, Ward TDS, Alappuzha

In the result, the appeals filed by the assessees are allowed

ITA 535/COCH/2022[20103-2014]Status: DisposedITAT Cochin25 Jul 2022

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Ayanchery Branch, Ayanchery vs. ITO, Ward TDS, Kozhikode

In the result, the appeals filed by the assessees are allowed

ITA 533/COCH/2022[2013-2014]Status: DisposedITAT Cochin25 Jul 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Ayanchery Branch, Ayanchery vs. ITO, Ward TDS, Kozhikode

In the result, the appeals filed by the assessees are allowed

ITA 532/COCH/2022[2013-2014]Status: DisposedITAT Cochin25 Jul 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Ayanchery Branch, Ayanchery vs. ITO, Ward TDS, Kozhikode

In the result, the appeals filed by the assessees are allowed

ITA 531/COCH/2022[2013-2014]Status: DisposedITAT Cochin25 Jul 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Ayanchery Branch, Ayanchery vs. ITO, Ward TDS, Kozhikode

In the result, the appeals filed by the assessees are allowed

ITA 530/COCH/2022[2014-2015]Status: DisposedITAT Cochin25 Jul 2022AY 2014-2015

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Ayanchery Branch, Ayanchery vs. ITO, Ward TDS, Kozhikode

In the result, the appeals filed by the assessees are allowed

ITA 529/COCH/2022[2013-2014]Status: DisposedITAT Cochin25 Jul 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Ayanchery Branch, Ayanchery vs. ITO, Ward TDS, Kozhikode

In the result, the appeals filed by the assessees are allowed

ITA 528/COCH/2022[2014-2015]Status: DisposedITAT Cochin25 Jul 2022AY 2014-2015

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Ayanchery Branch, Ayanchery vs. ITO, Ward TDS, Kozhikode

In the result, the appeals filed by the assessees are allowed

ITA 527/COCH/2022[2013-2014]Status: DisposedITAT Cochin25 Jul 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Ayanchery Branch, Ayanchery vs. ITO, Ward TDS, Kozhikode

In the result, the appeals filed by the assessees are allowed

ITA 526/COCH/2022[20103-2014]Status: DisposedITAT Cochin25 Jul 2022

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Ayanchery Branch, Ayanchery vs. ITO, Ward TDS, Kozhikode

In the result, the appeals filed by the assessees are allowed

ITA 525/COCH/2022[2014-2015]Status: DisposedITAT Cochin25 Jul 2022AY 2014-2015

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Ayanchery Branch, Ayanchery vs. ITO, Ward TDS, Kozhikode

In the result, the appeals filed by the assessees are allowed

ITA 524/COCH/2022[2014-2015]Status: DisposedITAT Cochin25 Jul 2022AY 2014-2015

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Atholi Branch, Atholi vs. ITO, Ward TDS, Kozhikode

In the result, the appeals filed by the assessees are allowed

ITA 523/COCH/2022[2013-2014]Status: DisposedITAT Cochin25 Jul 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Atholi Branch, Atholi vs. ITO, Ward TDS, Kozhikode

In the result, the appeals filed by the assessees are allowed

ITA 522/COCH/2022[2013-2014]Status: DisposedITAT Cochin25 Jul 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Ballussery Branch, Ballussery vs. ITO, Ward TDS, Kozhikode

In the result, the appeals filed by the assessees are allowed

ITA 520/COCH/2022[2013-2014]Status: DisposedITAT Cochin25 Jul 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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, Ballussery Branch, Ballussery vs. ITO, Ward TDS, Kozhikode

In the result, the appeals filed by the assessees are allowed

ITA 519/COCH/2022[2013-2014]Status: DisposedITAT Cochin25 Jul 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

…sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 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…