Station Headquarters (Army) v. ACIT

108 Taxmann.com 294Reported decision2019#4275 most cited

What is Station Headquarters (Army) v. ACIT authority for?

An intimation generated under section 200A of the Income-tax Act, 1961, cannot be the basis for levying a fee under section 234E of the Act for periods prior to June 1, 2015, if the tax was deposited in time and only the TDS return was filed late.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2020.

Also referred to as

Station Headquarters (Army) v. ACIT · section 200A · section 234E · late filing TDS return · intimation by AO · TDS late fee · prior to 01.06.2015

Judgments citing Station Headquarters (Army) v. ACIT

Kukumina Constructions Pvt. Ltd., Bhubaneswar vs. ACIT, CPC, TDS, Ghaziabad

In the result, all the four appeals of the assessee are allowed

ITA 353/CTK/2018[2013-14 (4th Quarter)]Status: DisposedITAT Cuttack29 Nov 2019

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.352 To 355/Ctk/2018 (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 24Q (Ay:2014-2015)(4Th Quarter) 24Q (Ay:2014-2015) (4Th Quarter)26Q Kukumina Constructions (P) Ltd Vs. Acit, Cpc, Tds, Ghaziabad, Plot No.364, Bomikhal, New Delhi Cuttack Road, Bhubaneswar Dist-Khurda-751010 स्थायी लेखा सं./Panno. : Aaack 9460 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 29/11/2019 घोषणा की तािीख/Date Of Pronouncement : 29/11/2019 आदेश / O R D E R Per Bench : These Appeals Arising Out Of Intimation U/S.200A Of The I.T.Act, 1961 Issued By The Cpc (Tds), Ghaziabad Dated 16.10.2016 & 20.12.2016, Respectively For The Fourth Quarter For The Assessment Year 2013-2014 & 2014-2015, Against The Levy Of Fee U/S.234E Of The Act For Late Filing Of Quarterly Tds Return & Confirm By The Cit(A). 2. Ld. Ar Before Us Submitted That The Cit(A) Has Committed Gross Error Of Law As Well As In Fact While Confirming The Impugned Order & Levy Of Fee U/S.234E Of The Act In The Aforesaid Appeals Ignoring The Submission Of The Assessee. Therefore, Ld. Ar Submitted That The Levy Of Late Fee In All The Above Appeals Deserves To Be Deleted.

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 206CSection 234E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA No.352 to 355/CTK/2018 (AY:2013-2014)(4th Quarter) 26Q (AY:2013-2014)(4th Quarter) 24Q (AY:2014-2015)(4th Quarter) 24Q (AY:2014-2015) (4th Quarter)26Q Kukumina Constructions (P) Ltd Vs. ACIT, CPC, TDS, Ghaziabad, Plot No.364, Bomikhal, New Delhi Cuttack Road, Bhubaneswar Dist-Khurda-751010 स्थायी लेखा सं./PANNo. : AAACK 9460 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Reve…

Kukumina Constructions Pvt. Ltd., Bhubaneswar vs. ACIT, CPC, TDS, Ghaziabad

In the result, all the four appeals of the assessee are allowed

ITA 352/CTK/2018[2013-14 (4th Quarter)]Status: DisposedITAT Cuttack29 Nov 2019

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.352 To 355/Ctk/2018 (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 24Q (Ay:2014-2015)(4Th Quarter) 24Q (Ay:2014-2015) (4Th Quarter)26Q Kukumina Constructions (P) Ltd Vs. Acit, Cpc, Tds, Ghaziabad, Plot No.364, Bomikhal, New Delhi Cuttack Road, Bhubaneswar Dist-Khurda-751010 स्थायी लेखा सं./Panno. : Aaack 9460 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 29/11/2019 घोषणा की तािीख/Date Of Pronouncement : 29/11/2019 आदेश / O R D E R Per Bench : These Appeals Arising Out Of Intimation U/S.200A Of The I.T.Act, 1961 Issued By The Cpc (Tds), Ghaziabad Dated 16.10.2016 & 20.12.2016, Respectively For The Fourth Quarter For The Assessment Year 2013-2014 & 2014-2015, Against The Levy Of Fee U/S.234E Of The Act For Late Filing Of Quarterly Tds Return & Confirm By The Cit(A). 2. Ld. Ar Before Us Submitted That The Cit(A) Has Committed Gross Error Of Law As Well As In Fact While Confirming The Impugned Order & Levy Of Fee U/S.234E Of The Act In The Aforesaid Appeals Ignoring The Submission Of The Assessee. Therefore, Ld. Ar Submitted That The Levy Of Late Fee In All The Above Appeals Deserves To Be Deleted.

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 206CSection 234E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA No.352 to 355/CTK/2018 (AY:2013-2014)(4th Quarter) 26Q (AY:2013-2014)(4th Quarter) 24Q (AY:2014-2015)(4th Quarter) 24Q (AY:2014-2015) (4th Quarter)26Q Kukumina Constructions (P) Ltd Vs. ACIT, CPC, TDS, Ghaziabad, Plot No.364, Bomikhal, New Delhi Cuttack Road, Bhubaneswar Dist-Khurda-751010 स्थायी लेखा सं./PANNo. : AAACK 9460 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Reve…

Kailash Housing Ltd., Bhubaneswar vs. ACIT, CPC, TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 357/CTK/2018[2014-15(4th Quarter)]Status: DisposedITAT Cuttack15 Oct 2019

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.350, 351,356&357/Ctk/2018 (Ay:2013-2014)(4Th Quarter) 24Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015)(4Th Quarter) 24Q (Ay:2014-2015) (4Th Quarter)26Q Kailash Housing Ltd., Vs. Acit, Cpc, Tds, Ghaziabad, Plot No.1133, Bomikhal, New Delhi Cuttack Road, Bhubaneswar Tanno. : Abck 6354 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 15/10/2019 घोषणा की तािीख/Date Of Pronouncement : 15/10/2019 आदेश / O R D E R Per Bench : These Appeals Arising Out Of Intimation U/S.200A Of The I.T.Act, 1961 Issued By The Cpc (Tds), Ghaziabad Dated 16.10.2016 & 20.12.2016, Respectively For The Fourth Quarter For The Assessment Year 2013-2014 & 2014-2015, Against The Levy Of Fee U/S.234E Of The Act For Late Filing Of Quarterly Tds Return & Confirm By The Cit(A). 2. Ld. Ar Before Us Submitted That The Cit(A) Has Committed Gross Error Of Law As Well As In Fact While Confirming The Impugned Order & Levy Of Fee U/S.234E Of The Act In The Aforesaid Appeals Ignoring The Submission Of The Assessee. Therefore, Ld. Ar Submitted That The Levy Of Late Fee In All The Above Appeals Deserves To Be Deleted. 3. On The Other Hand, Ld.Dr Relied On The Orders Of Authorities

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Subhendu Dutta, DR
Section 200ASection 201Section 206CSection 234E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.350, 351,356&357/CTK/2018 (AY:2013-2014)(4th Quarter) 24Q (AY:2013-2014)(4th Quarter) 26Q (AY:2014-2015)(4th Quarter) 24Q (AY:2014-2015) (4th Quarter)26Q Kailash Housing Ltd., Vs. ACIT, CPC, TDS, Ghaziabad, Plot No.1133, Bomikhal, New Delhi Cuttack Road, Bhubaneswar TANNo. : ABCK 6354 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue by : Shri Subhendu Dutta, DR सुनवा…

Kailash Housing Ltd., Bhubaneswar vs. ACIT, CPC, TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 356/CTK/2018[2014-15 (4th Quarter)]Status: DisposedITAT Cuttack15 Oct 2019

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.350, 351,356&357/Ctk/2018 (Ay:2013-2014)(4Th Quarter) 24Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015)(4Th Quarter) 24Q (Ay:2014-2015) (4Th Quarter)26Q Kailash Housing Ltd., Vs. Acit, Cpc, Tds, Ghaziabad, Plot No.1133, Bomikhal, New Delhi Cuttack Road, Bhubaneswar Tanno. : Abck 6354 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 15/10/2019 घोषणा की तािीख/Date Of Pronouncement : 15/10/2019 आदेश / O R D E R Per Bench : These Appeals Arising Out Of Intimation U/S.200A Of The I.T.Act, 1961 Issued By The Cpc (Tds), Ghaziabad Dated 16.10.2016 & 20.12.2016, Respectively For The Fourth Quarter For The Assessment Year 2013-2014 & 2014-2015, Against The Levy Of Fee U/S.234E Of The Act For Late Filing Of Quarterly Tds Return & Confirm By The Cit(A). 2. Ld. Ar Before Us Submitted That The Cit(A) Has Committed Gross Error Of Law As Well As In Fact While Confirming The Impugned Order & Levy Of Fee U/S.234E Of The Act In The Aforesaid Appeals Ignoring The Submission Of The Assessee. Therefore, Ld. Ar Submitted That The Levy Of Late Fee In All The Above Appeals Deserves To Be Deleted. 3. On The Other Hand, Ld.Dr Relied On The Orders Of Authorities

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Subhendu Dutta, DR
Section 200ASection 201Section 206CSection 234E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.350, 351,356&357/CTK/2018 (AY:2013-2014)(4th Quarter) 24Q (AY:2013-2014)(4th Quarter) 26Q (AY:2014-2015)(4th Quarter) 24Q (AY:2014-2015) (4th Quarter)26Q Kailash Housing Ltd., Vs. ACIT, CPC, TDS, Ghaziabad, Plot No.1133, Bomikhal, New Delhi Cuttack Road, Bhubaneswar TANNo. : ABCK 6354 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue by : Shri Subhendu Dutta, DR सुनवा…

Kailash Housing Ltd., Bhubaneswar vs. ACIT, CPC, TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 351/CTK/2018[2013-14 (4th Quarter)]Status: DisposedITAT Cuttack15 Oct 2019

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.350, 351,356&357/Ctk/2018 (Ay:2013-2014)(4Th Quarter) 24Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015)(4Th Quarter) 24Q (Ay:2014-2015) (4Th Quarter)26Q Kailash Housing Ltd., Vs. Acit, Cpc, Tds, Ghaziabad, Plot No.1133, Bomikhal, New Delhi Cuttack Road, Bhubaneswar Tanno. : Abck 6354 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 15/10/2019 घोषणा की तािीख/Date Of Pronouncement : 15/10/2019 आदेश / O R D E R Per Bench : These Appeals Arising Out Of Intimation U/S.200A Of The I.T.Act, 1961 Issued By The Cpc (Tds), Ghaziabad Dated 16.10.2016 & 20.12.2016, Respectively For The Fourth Quarter For The Assessment Year 2013-2014 & 2014-2015, Against The Levy Of Fee U/S.234E Of The Act For Late Filing Of Quarterly Tds Return & Confirm By The Cit(A). 2. Ld. Ar Before Us Submitted That The Cit(A) Has Committed Gross Error Of Law As Well As In Fact While Confirming The Impugned Order & Levy Of Fee U/S.234E Of The Act In The Aforesaid Appeals Ignoring The Submission Of The Assessee. Therefore, Ld. Ar Submitted That The Levy Of Late Fee In All The Above Appeals Deserves To Be Deleted. 3. On The Other Hand, Ld.Dr Relied On The Orders Of Authorities

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Subhendu Dutta, DR
Section 200ASection 201Section 206CSection 234E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.350, 351,356&357/CTK/2018 (AY:2013-2014)(4th Quarter) 24Q (AY:2013-2014)(4th Quarter) 26Q (AY:2014-2015)(4th Quarter) 24Q (AY:2014-2015) (4th Quarter)26Q Kailash Housing Ltd., Vs. ACIT, CPC, TDS, Ghaziabad, Plot No.1133, Bomikhal, New Delhi Cuttack Road, Bhubaneswar TANNo. : ABCK 6354 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue by : Shri Subhendu Dutta, DR सुनवा…

Kailash Housing Ltd., Bhubaneswar vs. ACIT, CPC, TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 350/CTK/2018[2013-14 (4th Quarter)]Status: DisposedITAT Cuttack15 Oct 2019

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.350, 351,356&357/Ctk/2018 (Ay:2013-2014)(4Th Quarter) 24Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015)(4Th Quarter) 24Q (Ay:2014-2015) (4Th Quarter)26Q Kailash Housing Ltd., Vs. Acit, Cpc, Tds, Ghaziabad, Plot No.1133, Bomikhal, New Delhi Cuttack Road, Bhubaneswar Tanno. : Abck 6354 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 15/10/2019 घोषणा की तािीख/Date Of Pronouncement : 15/10/2019 आदेश / O R D E R Per Bench : These Appeals Arising Out Of Intimation U/S.200A Of The I.T.Act, 1961 Issued By The Cpc (Tds), Ghaziabad Dated 16.10.2016 & 20.12.2016, Respectively For The Fourth Quarter For The Assessment Year 2013-2014 & 2014-2015, Against The Levy Of Fee U/S.234E Of The Act For Late Filing Of Quarterly Tds Return & Confirm By The Cit(A). 2. Ld. Ar Before Us Submitted That The Cit(A) Has Committed Gross Error Of Law As Well As In Fact While Confirming The Impugned Order & Levy Of Fee U/S.234E Of The Act In The Aforesaid Appeals Ignoring The Submission Of The Assessee. Therefore, Ld. Ar Submitted That The Levy Of Late Fee In All The Above Appeals Deserves To Be Deleted. 3. On The Other Hand, Ld.Dr Relied On The Orders Of Authorities

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Subhendu Dutta, DR
Section 200ASection 201Section 206CSection 234E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.350, 351,356&357/CTK/2018 (AY:2013-2014)(4th Quarter) 24Q (AY:2013-2014)(4th Quarter) 26Q (AY:2014-2015)(4th Quarter) 24Q (AY:2014-2015) (4th Quarter)26Q Kailash Housing Ltd., Vs. ACIT, CPC, TDS, Ghaziabad, Plot No.1133, Bomikhal, New Delhi Cuttack Road, Bhubaneswar TANNo. : ABCK 6354 M (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue by : Shri Subhendu Dutta, DR सुनवा…

Government High School, Bhubaneswar vs. ACIT(TDS), Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 379/CTK/2018[2014-15]Status: DisposedITAT Cuttack14 Oct 2019AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.379/Ctk/2018 (नििाारण वषा / Assessment Year :2014-2015) Govt. High School, Unit-Vi, Vs. Acit(Tds), Bhubaneswar Bhubaneswar-751001 Tanno. : Bbng0 1193 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2019 घोषणा की तािीख/Date Of Pronouncement : 14/10/2019 आदेश / O R D E R Per L.P.Sahu, Am: This Appeal Arising Out Of Intimation U/S.200A Of The I.T.Act, 1961 Issued By The Cpc (Tds), Ghaziabad Dated 03.06.2015 For The Fourth Quarter For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, Against The Levy Of Fee U/S.234E Of Rs.74,400/- For Late Filing Of Quarterly Tds Return. 2. None Appeared On Behalf Of The Assessee Even The Case Is Called For Second Round, Therefore, The Bench Decided To Dispose Off The Appeal Of The Assessee After Considering The Facts & Circumstances Of The Case, Material Available On Record & Considering The Submissions Of Ld. Dr. 3. The Assessee Has Filed Following Grounds Of Appeal :- 1. For That The Order Of Assessment Is Against The Settle Principle Of Law.

For Appellant: NoneFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA No.379/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Govt. High School, Unit-VI, Vs. ACIT(TDS), Bhubaneswar Bhubaneswar-751001 TANNo. : BBNG0 1193 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : None िाजस्व की ओर से /Revenue by : Shri J.K.Lenka, DR सुनवाई की तािीख / Date of Hearing : 14/10/2019 घोषणा की तािीख/Date of Pronouncement : 14/10/2019 आदेश / O R D E R Per L.P.Sahu, AM: This appeal arising out of intimat…