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, Achanambalam Branch, Achanambalam vs. ITO, Ward TDS, Kozhikode

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

ITA 494/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, Achanambalam Branch, Achanambalam vs. ITO, Ward TDS, Kozhikode

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

ITA 493/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, Ambalavayal Branch, Ambalavayal vs. ITO, Ward TDS, Kozhikode

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

ITA 491/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, Ambalavayal Branch, Ambalavayal vs. ITO, Ward TDS, Kozhikode

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

ITA 490/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, Ambalavayal Branch, Ambalavayal vs. ITO, Ward TDS, Kozhikode

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

ITA 489/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, Ambalavayal Branch, Ambalavayal vs. ITO, Ward TDS, Kozhikode

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

ITA 488/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, Ambalavayal Branch, Ambalavayal vs. ITO, Ward TDS, Kozhikode

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

ITA 487/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, Ambalavayal Branch, Ambalavayal vs. ITO, Ward TDS, Kozhikode

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

ITA 486/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, Arikkulam Branch, Arikkulam vs. ITO, Ward TDS, Kozhikode

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

ITA 485/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, Arikkulam Branch, Arikkulam vs. ITO, Ward TDS, Kozhikode

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

ITA 484/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, Arikkulam Branch, Arikkulam vs. ITO, Ward TDS, Kozhikode

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

ITA 483/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, Arikkulam Branch, Arikkulam vs. ITO, Ward TDS, Kozhikode

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

ITA 482/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, Arikkulam Branch, Arikkulam vs. ITO, Ward TDS, Kozhikode

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

ITA 481/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, Arikkulam Branch, Arikkulam vs. ITO, Ward TDS, Kozhikode

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

ITA 480/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, Aryanad Branch, Aryanad vs. ITO, Ward TDS, Trivandrum, Thiruvananthapuram

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

ITA 479/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, Alur Branch, Alur vs. ITO, Ward TDS, Thrissur

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

ITA 475/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…

Indian Overseas Bank Ltd, Kozhikode vs. Commissioner of Income Tax (Appeals), NFAC, Kozhikode

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

ITA 193/COCH/2021[2014-2015]Status: DisposedITAT Cochin01 Jul 2022AY 2014-2015

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 200ASection 234E

…before the learned CIT(A). The learned CIT(A) confirmed the order of the AO relying on the decision of the Hon'ble jurisdictional High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in (2017) 392 ITR 457 (Ker.). Aggrieved, assessee is in appeal before the Tribunal. 3. None appeared on behalf of the assessee. Therefore, we proceeded to dispose off the appeal ex-parte qua the assessee. ITA Nos. 191 to 193/Coch/2021 3 4. The learned D.R. strongly supported the orders of the lower authorities. 5. We have heard the learned D.R. and perused the mat…

Indian Overseas Bank Ltd, Kozhikode vs. Commissioner of Income Tax (Appeals), NFAC, Kozhikode

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

ITA 192/COCH/2021[2013-2014]Status: DisposedITAT Cochin01 Jul 2022AY 2013-2014

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 200ASection 234E

…before the learned CIT(A). The learned CIT(A) confirmed the order of the AO relying on the decision of the Hon'ble jurisdictional High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in (2017) 392 ITR 457 (Ker.). Aggrieved, assessee is in appeal before the Tribunal. 3. None appeared on behalf of the assessee. Therefore, we proceeded to dispose off the appeal ex-parte qua the assessee. ITA Nos. 191 to 193/Coch/2021 3 4. The learned D.R. strongly supported the orders of the lower authorities. 5. We have heard the learned D.R. and perused the mat…

Indian Overseas Bank Ltd, Kozhikode vs. Commissioner of Income Tax (Appeals), NFAC, Kozhikode

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

ITA 191/COCH/2021[2013-2014]Status: DisposedITAT Cochin01 Jul 2022AY 2013-2014

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 200ASection 234E

…before the learned CIT(A). The learned CIT(A) confirmed the order of the AO relying on the decision of the Hon'ble jurisdictional High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in (2017) 392 ITR 457 (Ker.). Aggrieved, assessee is in appeal before the Tribunal. 3. None appeared on behalf of the assessee. Therefore, we proceeded to dispose off the appeal ex-parte qua the assessee. ITA Nos. 191 to 193/Coch/2021 3 4. The learned D.R. strongly supported the orders of the lower authorities. 5. We have heard the learned D.R. and perused the mat…

M/S. People Diagnostic Speciality Hospital Ltd, Chavara vs. ACIT, Kollam

In the result, the appeal filed by the assessee is allowed

ITA 6/COCH/2022[2015-2016]Status: DisposedITAT Cochin30 Jun 2022AY 2015-2016

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S.People Diagnostic & Assistant Commissioner Of Speciality Hospital Ltd. Income Tax, Ward -2 Aravind Medical Centre Vs. Kollam Cp Iii/390-418, Thattassery Chavara,Kollam Pan – Aagcp0590F Appellant Respondent

For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 200ASection 234E

…before the learned CIT(A). The learned CIT(A) confirmed the order of the AO relying on the decision of the Hon'ble jurisdictional High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in (2017) 392 ITR 457 (Ker.). Aggrieved, assessee is in appeal before the Tribunal. 3. None appeared on behalf of the assessee. Therefore, we proceeded to dispose off the appeal ex-parte qua the assessee. 4. The learned D.R. strongly supported the orders of the lower authorities. 5. We have heard the learned D.R. and perused the material on record. The assessee has…