True Blue Voice India (P.) Ltd. v. CCIT

158 Taxmann.com 67High Court2024#2922 most cited

What is True Blue Voice India (P.) Ltd. v. CCIT authority for?

Late fees under Section 234E of the Income-tax Act, 1961, cannot be levied for periods prior to the introduction of clause (c) to sub-section (1) of Section 200A, which enabled such imposition.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Also referred to as

True Blue Voice India · Section 234E · Section 200A · late fee · TDS returns · retrospective application · Madras High Court

Sections most often in play

Section 234ESection 200ASection 200A(1)(c)Section 220(2)Section 154Section 1961Section 264CSection 250

Issues it is cited on

section 243esection 200a(1)(c)section 200a(1)section 200asection 234esection 200section 206csection 206section 264section 220(2)rectification u/s 154section 20

Judgments citing True Blue Voice India (P.) Ltd. v. CCIT

PUNCHSHEEL NURSING HOME ,MAIN ROAD NAGROTA BAGWAN vs. ITO TDS WARD 76(3) , AAYAKAR BHAWAN, DISTT CENTRE LAXMI NAGAR

In the result, both the appeals of the assessee are allowed

ITA 3321/DEL/2025[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 154Section 201Section 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3320 & 3321/Del/2025 [Assessment Year: 2015-16 & 2013-14] Punchsheel Nursing Home Vs. ITO Main Road, Nagrota TDS Ward- 76 (3) Aayakar Bagwan, Distt. Kangra H.P. Bhawan Distt. Centre Laxmi Kangra Nagar Appellant Respondent Assessee by None Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 13.11.2025 Date of Pronouncement 19.12.2025 ORDER PER C.N. PRASAD, JM, These two appeals are filed by the assessee against NFAC, Delhi dated 03.03.2025 for the A.Y’s 2015…

PUNCHSHEEL NURSING HOME,MAIN ROAD NAGROTA BAGWAN vs. ITO TDS WARD 76(3) , AAYAKAR BHAWAN DISTT CENTRE LAXMI NAGAR

In the result, both the appeals of the assessee are allowed

ITA 3320/DEL/2025[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 154Section 201Section 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3320 & 3321/Del/2025 [Assessment Year: 2015-16 & 2013-14] Punchsheel Nursing Home Vs. ITO Main Road, Nagrota TDS Ward- 76 (3) Aayakar Bagwan, Distt. Kangra H.P. Bhawan Distt. Centre Laxmi Kangra Nagar Appellant Respondent Assessee by None Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 13.11.2025 Date of Pronouncement 19.12.2025 ORDER PER C.N. PRASAD, JM, These two appeals are filed by the assessee against NFAC, Delhi dated 03.03.2025 for the A.Y’s 2015…

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD-1, CHENNAI

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

ITA 3065/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Dec 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Hitesh, AdvocateFor Respondent: 17.12.2025
Section 154Section 200A(1)(c)Section 234ESection 3

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ीमनुकुमारिग"र, "ाियकसद" एवं "ीएस. आर. रघुनाथा, लेखासद"केसम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 3063, 3064, 3061 and 3065/Chny/2025 "नधा"रणवष"/AYs:2013-14, 2013-14, 2014-15 and 2014-15 PRAKASHCHAND v. The ITO, 9, MARKET STREET PERAMBUR TDS Ward-1, CHENNAI-600011, Chennai. TAMIL NADU [PAN: AAAPP7796G] (अपीलाथ"/Appellant) (" यथ"/Respondent) अपीलाथ" क! ओर से/ Appellant by : Mr. Hitesh, Advocate : Mr. ARV Sreenivasan, CIT " यथ" क! ओर से /Respon…

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD 1,, CHENNAI

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

ITA 3064/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Dec 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Hitesh, AdvocateFor Respondent: 17.12.2025
Section 154Section 200A(1)(c)Section 234ESection 3

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ीमनुकुमारिग"र, "ाियकसद" एवं "ीएस. आर. रघुनाथा, लेखासद"केसम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 3063, 3064, 3061 and 3065/Chny/2025 "नधा"रणवष"/AYs:2013-14, 2013-14, 2014-15 and 2014-15 PRAKASHCHAND v. The ITO, 9, MARKET STREET PERAMBUR TDS Ward-1, CHENNAI-600011, Chennai. TAMIL NADU [PAN: AAAPP7796G] (अपीलाथ"/Appellant) (" यथ"/Respondent) अपीलाथ" क! ओर से/ Appellant by : Mr. Hitesh, Advocate : Mr. ARV Sreenivasan, CIT " यथ" क! ओर से /Respon…

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD-1,, CHENNAI

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

ITA 3063/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Dec 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Hitesh, AdvocateFor Respondent: 17.12.2025
Section 154Section 200A(1)(c)Section 234ESection 3

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ीमनुकुमारिग"र, "ाियकसद" एवं "ीएस. आर. रघुनाथा, लेखासद"केसम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 3063, 3064, 3061 and 3065/Chny/2025 "नधा"रणवष"/AYs:2013-14, 2013-14, 2014-15 and 2014-15 PRAKASHCHAND v. The ITO, 9, MARKET STREET PERAMBUR TDS Ward-1, CHENNAI-600011, Chennai. TAMIL NADU [PAN: AAAPP7796G] (अपीलाथ"/Appellant) (" यथ"/Respondent) अपीलाथ" क! ओर से/ Appellant by : Mr. Hitesh, Advocate : Mr. ARV Sreenivasan, CIT " यथ" क! ओर से /Respon…

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD-1,, CHENNAI

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

ITA 3061/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Dec 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Hitesh, AdvocateFor Respondent: 17.12.2025
Section 154Section 200A(1)(c)Section 234ESection 3

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ीमनुकुमारिग"र, "ाियकसद" एवं "ीएस. आर. रघुनाथा, लेखासद"केसम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 3063, 3064, 3061 and 3065/Chny/2025 "नधा"रणवष"/AYs:2013-14, 2013-14, 2014-15 and 2014-15 PRAKASHCHAND v. The ITO, 9, MARKET STREET PERAMBUR TDS Ward-1, CHENNAI-600011, Chennai. TAMIL NADU [PAN: AAAPP7796G] (अपीलाथ"/Appellant) (" यथ"/Respondent) अपीलाथ" क! ओर से/ Appellant by : Mr. Hitesh, Advocate : Mr. ARV Sreenivasan, CIT " यथ" क! ओर से /Respon…

RISE ADVERTISING PVT. LTD.,MADURAI vs. ITO, TDS , MADURAI

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

ITA 251/CHNY/2025[2016-17]Status: DisposedITAT Chennai13 Oct 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.251/Chny/2025 िनधा7रण वष7 /Assessment Year: 2016-17

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 154Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.251/Chny/2025 िनधा7रण वष7 /Assessment Year: 2016-17 Rise Advertising Pvt. Ltd., The Income Tax Officer (TDS), Door No.10, 2nd Floor, Vs. Madurai. West Masi Street, Madurai – 625 001. PAN: AAFCR 0150E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथE की ओर से/ Appellant by : Shri J. Saravanan, Advocate GHथE की ओर से /Respondent by : Ms. R. Anitha, Addl. CIT सुनवाई…

SIBICHAKRAVATHI TENZINGH,NAMAKKAL vs. ITO, TDS, SALEM

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

ITA 1836/CHNY/2025[2014-15 fy 2013-14 (q3)]Status: DisposedITAT Chennai26 Aug 2025

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.T. S. LakshmiFor Respondent: Mr.Veeramany.K., IRS
Section 154Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1832 to 1836/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14 (26Q-Q3), 2013-14 (26Q-Q4), 2014-15 (26Q-Q1), 2014-15 (26Q-Q2), 2014-15 (26Q-Q3) v. Sibichakravarthi Tenzingh, The ITO, 38-A, AS Pettai Main Road, TDS, Namakkal District-637 001. Salem. [PAN: APRPC 0189 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant…

SIBICHAKRAVATHI TENZINGH,NAMAKKAL vs. ITO,TDS, SALEM

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

ITA 1835/CHNY/2025[2014-15 fy 2013-14 (q2)]Status: DisposedITAT Chennai26 Aug 2025

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.T. S. LakshmiFor Respondent: Mr.Veeramany.K., IRS
Section 154Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1832 to 1836/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14 (26Q-Q3), 2013-14 (26Q-Q4), 2014-15 (26Q-Q1), 2014-15 (26Q-Q2), 2014-15 (26Q-Q3) v. Sibichakravarthi Tenzingh, The ITO, 38-A, AS Pettai Main Road, TDS, Namakkal District-637 001. Salem. [PAN: APRPC 0189 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant…

SIBICHAKRAVATHI TENZINGH,NAMAKKAL vs. ITO,TDS,, SALEM

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

ITA 1834/CHNY/2025[2014-15 FY 2013-14 (Q1)]Status: DisposedITAT Chennai26 Aug 2025

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.T. S. LakshmiFor Respondent: Mr.Veeramany.K., IRS
Section 154Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1832 to 1836/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14 (26Q-Q3), 2013-14 (26Q-Q4), 2014-15 (26Q-Q1), 2014-15 (26Q-Q2), 2014-15 (26Q-Q3) v. Sibichakravarthi Tenzingh, The ITO, 38-A, AS Pettai Main Road, TDS, Namakkal District-637 001. Salem. [PAN: APRPC 0189 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant…

SIBICHAKRAVATHI TENZINGH,NAMAKKAL vs. ITO,TDS,, SALEM

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

ITA 1833/CHNY/2025[2013-14 FY 2012-13 (Q4)]Status: DisposedITAT Chennai26 Aug 2025

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.T. S. LakshmiFor Respondent: Mr.Veeramany.K., IRS
Section 154Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1832 to 1836/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14 (26Q-Q3), 2013-14 (26Q-Q4), 2014-15 (26Q-Q1), 2014-15 (26Q-Q2), 2014-15 (26Q-Q3) v. Sibichakravarthi Tenzingh, The ITO, 38-A, AS Pettai Main Road, TDS, Namakkal District-637 001. Salem. [PAN: APRPC 0189 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant…

SIBICHAKRAVATHI TENZINGH,NAMAKKAL vs. ITO,TDS,, SALEM

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

ITA 1832/CHNY/2025[2013-14 FY 2012-13 (Q3)]Status: DisposedITAT Chennai26 Aug 2025

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.T. S. LakshmiFor Respondent: Mr.Veeramany.K., IRS
Section 154Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1832 to 1836/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14 (26Q-Q3), 2013-14 (26Q-Q4), 2014-15 (26Q-Q1), 2014-15 (26Q-Q2), 2014-15 (26Q-Q3) v. Sibichakravarthi Tenzingh, The ITO, 38-A, AS Pettai Main Road, TDS, Namakkal District-637 001. Salem. [PAN: APRPC 0189 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant…

ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR

In the result, all six these appeals filed by the assessee are allowed

ITA 33/CHNY/2025[2015-16]Status: DisposedITAT Chennai15 Jul 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT
Section 154Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, SF No.596’3, Andan Kovil East, vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [PAN: AAOFA-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Shri J. Saravanan, Advocate ""थ" की ओर से…

ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR

In the result, all six these appeals filed by the assessee are allowed

ITA 32/CHNY/2025[2014-15]Status: DisposedITAT Chennai15 Jul 2025AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT
Section 154Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, SF No.596’3, Andan Kovil East, vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [PAN: AAOFA-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Shri J. Saravanan, Advocate ""थ" की ओर से…

A2Z WASTE MANAGEMENT (MIRZAPUR) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

In the result, both the Assessee’s appeals are allowed

ITA 741/DEL/2025[2014-15]Status: DisposedITAT Delhi13 May 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri Manish Agarwalita Nos. 740 & 741/Del/2025 Asstt. Year : 2014-15 A2Z Waste Management Vs. Dcit/Acit (Tds), (Mirzapur) Limited, Tds, Cpc, Ayakar O-116, 1St Floor, Dlf Shopping Bhawan, Sector-3, Mall, Arjun Marg, Vaishali, Dlf City, Phase-1, Ghaziabad-201010 Dlf Qe S.O., Gurgaon, Haryana- 122002 (Pan: Rtka06548D) (Appellant) (Respondent) Appellant By : None Respondent By : Sh. Om Parkash, Sr. Dr. Date Of Hearing 13.05.2025 Date Of Pronouncement 13.05.2025 Order

For Appellant: NoneFor Respondent: Sh. Om Parkash, Sr. DR
Section 2Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 740 & 741/Del/2025 Asstt. Year : 2014-15 A2Z WASTE MANAGEMENT VS. DCIT/ACIT (TDS), (MIRZAPUR) LIMITED, TDS, CPC, AYAKAR O-116, 1ST FLOOR, DLF SHOPPING BHAWAN, SECTOR-3, MALL, ARJUN MARG, VAISHALI, DLF CITY, PHASE-1, GHAZIABAD-201010 DLF QE S.O., GURGAON, HARYANA- 122002 (PAN: RTKA06548D) (Appellant) (Respondent) Appellant by : None Respondent by : Sh. Om Parkash, Sr. DR. Date of Hearing 13.05.2025 Date of Pronouncement 13.05.2025 ORDER PER MAHAVIR…

A2Z WASTE MANAGEMENT (MIRZAPUR) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

In the result, both the Assessee’s appeals are allowed

ITA 740/DEL/2025[2014-15]Status: DisposedITAT Delhi13 May 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri Manish Agarwalita Nos. 740 & 741/Del/2025 Asstt. Year : 2014-15 A2Z Waste Management Vs. Dcit/Acit (Tds), (Mirzapur) Limited, Tds, Cpc, Ayakar O-116, 1St Floor, Dlf Shopping Bhawan, Sector-3, Mall, Arjun Marg, Vaishali, Dlf City, Phase-1, Ghaziabad-201010 Dlf Qe S.O., Gurgaon, Haryana- 122002 (Pan: Rtka06548D) (Appellant) (Respondent) Appellant By : None Respondent By : Sh. Om Parkash, Sr. Dr. Date Of Hearing 13.05.2025 Date Of Pronouncement 13.05.2025 Order

For Appellant: NoneFor Respondent: Sh. Om Parkash, Sr. DR
Section 2Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 740 & 741/Del/2025 Asstt. Year : 2014-15 A2Z WASTE MANAGEMENT VS. DCIT/ACIT (TDS), (MIRZAPUR) LIMITED, TDS, CPC, AYAKAR O-116, 1ST FLOOR, DLF SHOPPING BHAWAN, SECTOR-3, MALL, ARJUN MARG, VAISHALI, DLF CITY, PHASE-1, GHAZIABAD-201010 DLF QE S.O., GURGAON, HARYANA- 122002 (PAN: RTKA06548D) (Appellant) (Respondent) Appellant by : None Respondent by : Sh. Om Parkash, Sr. DR. Date of Hearing 13.05.2025 Date of Pronouncement 13.05.2025 ORDER PER MAHAVIR…

VEEDIYARASAMPALAYAM POWERLOOM WEAVERS CO-OP PRODUCTION AND SALES SOCIETY LTD.,NAMAKKAL vs. ITO, TDS WARD,, SALEM

In the result, the appeals filed by the assessee in ITA

ITA 3020/CHNY/2024[2015-16]Status: DisposedITAT Chennai24 Jan 2025AY 2015-16

Bench: Shri George George Kand Shri Amitabh Shukla

For Appellant: Shri Kathir, AdvocateFor Respondent: Shri S. Easwar, JCIT
Section 200ASection 234ESection 250

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3018, 3019 & 3020/CHNY/2024 िनधा"रण वष"/Assessment Years:2013-14, 2014-15 & 2015-16 Veediyarasampalayam The Income Tax Officer, Powerloom Weavers Co-op Vs. TDS Ward, Production and Sales Society Salem. Ltd., No.497/1, Paalikkathuthottam, Vediyarsampalayam, Agraharam Post, Pallipalayam, Namakkal – 638 008. PAN: AACAV 2101N (अपीलाथ"/Appellant) (""यथ…

VEEDIYARASAMPALAYAM POWERLOOM WEAVERS CO-OP PRODUCTION AND SALES SOCIETY LTD.,NAMAKKAL vs. ITO, TDS WARD,, SALEM

In the result, the appeals filed by the assessee in ITA

ITA 3019/CHNY/2024[2014-15]Status: DisposedITAT Chennai24 Jan 2025AY 2014-15

Bench: Shri George George Kand Shri Amitabh Shukla

For Appellant: Shri Kathir, AdvocateFor Respondent: Shri S. Easwar, JCIT
Section 200ASection 234ESection 250

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3018, 3019 & 3020/CHNY/2024 िनधा"रण वष"/Assessment Years:2013-14, 2014-15 & 2015-16 Veediyarasampalayam The Income Tax Officer, Powerloom Weavers Co-op Vs. TDS Ward, Production and Sales Society Salem. Ltd., No.497/1, Paalikkathuthottam, Vediyarsampalayam, Agraharam Post, Pallipalayam, Namakkal – 638 008. PAN: AACAV 2101N (अपीलाथ"/Appellant) (""यथ…

VEEDIYARASAMPALAYAM POWERLOOM WEAVERS CO-OP PRODUCTION AND SALES SOCIETY LTD.,NAMAKKAL vs. ITO, TDS WARD,, SALEM

In the result, the appeals filed by the assessee in ITA

ITA 3018/CHNY/2024[2013-14]Status: DisposedITAT Chennai24 Jan 2025AY 2013-14

Bench: Shri George George Kand Shri Amitabh Shukla

For Appellant: Shri Kathir, AdvocateFor Respondent: Shri S. Easwar, JCIT
Section 200ASection 234ESection 250

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3018, 3019 & 3020/CHNY/2024 िनधा"रण वष"/Assessment Years:2013-14, 2014-15 & 2015-16 Veediyarasampalayam The Income Tax Officer, Powerloom Weavers Co-op Vs. TDS Ward, Production and Sales Society Salem. Ltd., No.497/1, Paalikkathuthottam, Vediyarsampalayam, Agraharam Post, Pallipalayam, Namakkal – 638 008. PAN: AACAV 2101N (अपीलाथ"/Appellant) (""यथ…

ATN INFRATECH P.LTD,NEW DELHI vs. ACIT, CIRCLE 1(1), NEW DELHI

Appeals of the assessee are allowed

ITA 1598/DEL/2023[2015-16 (Q-4/26Q)]Status: DisposedITAT Delhi13 Mar 2024

Bench: Shri M. Balaganesh & Shri Anubhav Sharma[A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)]

Section 200ASection 200A(1)Section 234E

…1 ITA Nos. 1596, 1597 & 1598/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)] ATN Infratech P. Ltd., Vs ACIT, Circle-1(1), LG-11, E-57, West Vinod Nagar, New Delhi. Opp. Tarang Apartments, I.P. Extn., New Delhi-110092. PAN- AAICA3030D APPELLANT RESPONDENT Assessee represented by Shri D.C. Gupta, Adv. Department represented by Shri Kanv Bali, Sr. DR Date of hearing 05.03.2024 Date of pronouncement 13.03.2024 O R D E R PER ANUBHA…

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