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

472 ITR 480High Court#15951 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 234ESection 200A(1)Section 154Section 200ASection 206CB

Issues it is cited on

section 200a(1)section 200asection 234esection 200section 20section 234section 23condonation of delayindia

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

M/S. GHANI RASHEED & CO.,CHENNAI vs. DCIT, NCC-4(1), CHENNAI

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

ITA 3767/CHNY/2025[2013-14 (26Q-Q4)]Status: DisposedITAT Chennai25 Feb 2026

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3766 & 3767/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 [26Q – Q3 & 26Q – Q4] M/S. Ghani Rasheed & Co., Vs. The Deputy Commissioner Of 1/2, Kattur Sadayappan Street, Income Tax, Periamet, Chennai 600 003. Non Corporate Circle 4(1), Chennai. [Tan:Cheg12362A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Girish Kumar, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 17.02.2026 घोषणा की तारीख /Date Of Pronouncement : 25.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Both Dated 15.09.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2013-14 [26Q – Q3 & 26Q – Q4].

For Appellant: Shri S. Girish Kumar, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 154Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.3766 and 3767/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 [26Q – Q3 & 26Q – Q4] M/s. Ghani Rasheed & Co., Vs. The Deputy Commissioner of 1/2, Kattur Sadayappan Street, Income Tax, Periamet, Chennai 600 003. Non Corporate Circle 4(1), Chennai. [TAN:CHEG12362A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : S…

M/S. GHANI RASHEED & CO.,CHENNAI vs. DCIT, NCC-4(1), CHENNAI

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

ITA 3766/CHNY/2025[2013-14 (26Q-Q3)]Status: DisposedITAT Chennai25 Feb 2026

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3766 & 3767/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 [26Q – Q3 & 26Q – Q4] M/S. Ghani Rasheed & Co., Vs. The Deputy Commissioner Of 1/2, Kattur Sadayappan Street, Income Tax, Periamet, Chennai 600 003. Non Corporate Circle 4(1), Chennai. [Tan:Cheg12362A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Girish Kumar, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 17.02.2026 घोषणा की तारीख /Date Of Pronouncement : 25.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Both Dated 15.09.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2013-14 [26Q – Q3 & 26Q – Q4].

For Appellant: Shri S. Girish Kumar, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 154Section 200ASection 234E

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस.एस. िव"ने" रिव, "ाियक सद" एवं "ी एस.आर. रगुनाथॎ, लेखा सद" के सम" Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri S.R. Raghunatha, Accountant Member आयकर अपील सं./I.T.A. Nos.3766 and 3767/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 [26Q – Q3 & 26Q – Q4] M/s. Ghani Rasheed & Co., Vs. The Deputy Commissioner of 1/2, Kattur Sadayappan Street, Income Tax, Periamet, Chennai 600 003. Non Corporate Circle 4(1), Chennai. [TAN:CHEG12362A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : S…

AYNGARAN INTERNATIONAL FILMS PVT LTD.,CHENNAI vs. ITO, NON CORP WARD 10(6), CHENNAI

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

ITA 3848/CHNY/2025[2015-16]Status: DisposedITAT Chennai24 Feb 2026AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3845 & 3846 & 3847 & 3848/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14 & 2015-16 Ayngaran International Films Pvt. Ltd., Vs. The Income Tax Officer, No. 147/11, Third Floor, Rajparis Non Corporate Ward 10(6), Trimeni Towers, G.N. Chetty Road, Chennai. T. Nagar, Chennai 600 017. [Pan: Aaeca9531F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 18.02.2026 घोषणा की तारीख /Date Of Pronouncement : 24.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Four Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 25.09.2025 Passed By The All./Jcit(A)-2, Japur For The Assessment Years 2013-14[24Q For Q4 & 26Q For Q4] & 2015-16 [24Q For Q4 & 26Q For Q4] Passed Under Section 200A(1) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri Y. Sridhar, F.C.AFor Respondent: Ms. Gouthami Manivasagam, Addl.CIT
Section 200ASection 200A(1)Section 234E

…in time. Thus, the delay is condoned and admit the appeal for adjudication. 5. At the outset, the ld. AR Shri Y Sridhar, F.C.A. drew our attention to the decision of the Hon’ble High Court of Madras in the case of True Blue Voice India (P.) Ltd. v. CCIT(TDS) 472 ITR 480 and submits that imposition of late fee for delay in furnishing statement under section 234E of the Act is not retrospective and not applicable prior to 01.06.2015. Thus, he prayed to follow the decision of the Hon’ble High Court of Madras and delete the penalty levied under section 234E of the Act. 6. The ld. DR Ms. Gouthami Manivasagam, Addl.…

AYNGARAN INTERNATIONAL FILMS PVT LTD.,CHENNAI vs. ITO, NON CORP WARD 10(6), CHENNAI

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

ITA 3847/CHNY/2025[2015-16]Status: DisposedITAT Chennai24 Feb 2026AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3845 & 3846 & 3847 & 3848/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14 & 2015-16 Ayngaran International Films Pvt. Ltd., Vs. The Income Tax Officer, No. 147/11, Third Floor, Rajparis Non Corporate Ward 10(6), Trimeni Towers, G.N. Chetty Road, Chennai. T. Nagar, Chennai 600 017. [Pan: Aaeca9531F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 18.02.2026 घोषणा की तारीख /Date Of Pronouncement : 24.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Four Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 25.09.2025 Passed By The All./Jcit(A)-2, Japur For The Assessment Years 2013-14[24Q For Q4 & 26Q For Q4] & 2015-16 [24Q For Q4 & 26Q For Q4] Passed Under Section 200A(1) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri Y. Sridhar, F.C.AFor Respondent: Ms. Gouthami Manivasagam, Addl.CIT
Section 200ASection 200A(1)Section 234E

…in time. Thus, the delay is condoned and admit the appeal for adjudication. 5. At the outset, the ld. AR Shri Y Sridhar, F.C.A. drew our attention to the decision of the Hon’ble High Court of Madras in the case of True Blue Voice India (P.) Ltd. v. CCIT(TDS) 472 ITR 480 and submits that imposition of late fee for delay in furnishing statement under section 234E of the Act is not retrospective and not applicable prior to 01.06.2015. Thus, he prayed to follow the decision of the Hon’ble High Court of Madras and delete the penalty levied under section 234E of the Act. 6. The ld. DR Ms. Gouthami Manivasagam, Addl.…

AYNGARAN INTERNATIONAL FILMS PVT LTD.,CHENNAI vs. ITO, NON CORP WARD 10(60, CHENNAI

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

ITA 3846/CHNY/2025[2013-14]Status: DisposedITAT Chennai24 Feb 2026AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3845 & 3846 & 3847 & 3848/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14 & 2015-16 Ayngaran International Films Pvt. Ltd., Vs. The Income Tax Officer, No. 147/11, Third Floor, Rajparis Non Corporate Ward 10(6), Trimeni Towers, G.N. Chetty Road, Chennai. T. Nagar, Chennai 600 017. [Pan: Aaeca9531F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 18.02.2026 घोषणा की तारीख /Date Of Pronouncement : 24.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Four Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 25.09.2025 Passed By The All./Jcit(A)-2, Japur For The Assessment Years 2013-14[24Q For Q4 & 26Q For Q4] & 2015-16 [24Q For Q4 & 26Q For Q4] Passed Under Section 200A(1) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri Y. Sridhar, F.C.AFor Respondent: Ms. Gouthami Manivasagam, Addl.CIT
Section 200ASection 200A(1)Section 234E

…in time. Thus, the delay is condoned and admit the appeal for adjudication. 5. At the outset, the ld. AR Shri Y Sridhar, F.C.A. drew our attention to the decision of the Hon’ble High Court of Madras in the case of True Blue Voice India (P.) Ltd. v. CCIT(TDS) 472 ITR 480 and submits that imposition of late fee for delay in furnishing statement under section 234E of the Act is not retrospective and not applicable prior to 01.06.2015. Thus, he prayed to follow the decision of the Hon’ble High Court of Madras and delete the penalty levied under section 234E of the Act. 6. The ld. DR Ms. Gouthami Manivasagam, Addl.…

AYNGARAN INTERNATIONAL FILMS PVT LTD.,CHENNAI vs. ITO, NON CORP WARD 10(6), CHENNAI

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

ITA 3845/CHNY/2025[2013-14]Status: DisposedITAT Chennai24 Feb 2026AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3845 & 3846 & 3847 & 3848/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14 & 2015-16 Ayngaran International Films Pvt. Ltd., Vs. The Income Tax Officer, No. 147/11, Third Floor, Rajparis Non Corporate Ward 10(6), Trimeni Towers, G.N. Chetty Road, Chennai. T. Nagar, Chennai 600 017. [Pan: Aaeca9531F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Y. Sridhar, F.C.A. ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 18.02.2026 घोषणा की तारीख /Date Of Pronouncement : 24.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Four Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 25.09.2025 Passed By The All./Jcit(A)-2, Japur For The Assessment Years 2013-14[24Q For Q4 & 26Q For Q4] & 2015-16 [24Q For Q4 & 26Q For Q4] Passed Under Section 200A(1) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri Y. Sridhar, F.C.AFor Respondent: Ms. Gouthami Manivasagam, Addl.CIT
Section 200ASection 200A(1)Section 234E

…in time. Thus, the delay is condoned and admit the appeal for adjudication. 5. At the outset, the ld. AR Shri Y Sridhar, F.C.A. drew our attention to the decision of the Hon’ble High Court of Madras in the case of True Blue Voice India (P.) Ltd. v. CCIT(TDS) 472 ITR 480 and submits that imposition of late fee for delay in furnishing statement under section 234E of the Act is not retrospective and not applicable prior to 01.06.2015. Thus, he prayed to follow the decision of the Hon’ble High Court of Madras and delete the penalty levied under section 234E of the Act. 6. The ld. DR Ms. Gouthami Manivasagam, Addl.…

True Blue Voice India (P.) Ltd. v. CCIT(TDS) (472 ITR 480) — Cited in 6 Judgments | BharatTax