United Metals v. ITO

137 Taxmann.com 115High Court2022#810 most cited

What is United Metals v. ITO authority for?

The amendment to Section 200A(1)(c) of the Income-tax Act, allowing for the levy of fees under Section 234E, is prospective in nature and applies only from June 1, 2015. Consequently, no fee under Section 234E can be levied for delayed filing of TDS/TCS statements pertaining to quarters prior to this date.

127

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

United Metals v. ITO · Section 234E · Section 200A · Section 200A(1)(c) · prospective application · retrospective application · TDS default fee · delayed TDS statement · intimation under Section 200A · pre-June 2015 quarters · Finance Act 2015 · Kerala High Court

Sections most often in play

Section 234ESection 154Section 195Section 200ASection 200A(1)(c)Section 250Section 271HSection 271H(3)
Read the full judgment

Issues it is cited on

section 271h(3)section 272a(2)section 271hsection 272section 200a(1)section 272asection 220(2)section 200asection 234esection 200section 20section 234

Judgments citing United Metals v. ITO

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward-1(2), Chennai

In the result, petition fails and is dismissed

ITA 189/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 May 2022AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…spective in nature and should be construed to have been applicable only from ITA Nos.185 to194/Chny/2022 quarters falling after the said date. To support the same, Ld. AR has relied on the recent decision of Hon’ble Kerala High Court in United Metals V/s ITO (137 Taxmann.com 115) besides various other similarly favorable decisions including the decision of Chennai Tribunal in M/s DRG Rexine Inc. V/s ACIT (ITA No.351/Chny/2021; dated 24.02.2022).The Ld. Sr. DR, on the other hand, relied on impugned orders which have followed the revenue favorable decision of Hon’ble Gujarat High Court in Rajesh Kourani V/s UOI (29…

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward -1(2), Chennai

In the result, petition fails and is dismissed

ITA 188/CHNY/2022[2015-16]Status: DisposedITAT Chennai12 May 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…spective in nature and should be construed to have been applicable only from ITA Nos.185 to194/Chny/2022 quarters falling after the said date. To support the same, Ld. AR has relied on the recent decision of Hon’ble Kerala High Court in United Metals V/s ITO (137 Taxmann.com 115) besides various other similarly favorable decisions including the decision of Chennai Tribunal in M/s DRG Rexine Inc. V/s ACIT (ITA No.351/Chny/2021; dated 24.02.2022).The Ld. Sr. DR, on the other hand, relied on impugned orders which have followed the revenue favorable decision of Hon’ble Gujarat High Court in Rajesh Kourani V/s UOI (29…

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward -1(2), Chennai

In the result, petition fails and is dismissed

ITA 187/CHNY/2022[2014-15]Status: DisposedITAT Chennai12 May 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…spective in nature and should be construed to have been applicable only from ITA Nos.185 to194/Chny/2022 quarters falling after the said date. To support the same, Ld. AR has relied on the recent decision of Hon’ble Kerala High Court in United Metals V/s ITO (137 Taxmann.com 115) besides various other similarly favorable decisions including the decision of Chennai Tribunal in M/s DRG Rexine Inc. V/s ACIT (ITA No.351/Chny/2021; dated 24.02.2022).The Ld. Sr. DR, on the other hand, relied on impugned orders which have followed the revenue favorable decision of Hon’ble Gujarat High Court in Rajesh Kourani V/s UOI (29…

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward -1(2), Chennai

In the result, petition fails and is dismissed

ITA 186/CHNY/2022[2014-2015]Status: DisposedITAT Chennai12 May 2022AY 2014-2015

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…spective in nature and should be construed to have been applicable only from ITA Nos.185 to194/Chny/2022 quarters falling after the said date. To support the same, Ld. AR has relied on the recent decision of Hon’ble Kerala High Court in United Metals V/s ITO (137 Taxmann.com 115) besides various other similarly favorable decisions including the decision of Chennai Tribunal in M/s DRG Rexine Inc. V/s ACIT (ITA No.351/Chny/2021; dated 24.02.2022).The Ld. Sr. DR, on the other hand, relied on impugned orders which have followed the revenue favorable decision of Hon’ble Gujarat High Court in Rajesh Kourani V/s UOI (29…

Evergreen Harvest Agro Products Pvt Ltd, Chennai vs. ITO, TDS Ward 1(2), Chennai

In the result, petition fails and is dismissed

ITA 185/CHNY/2022[2014-15]Status: DisposedITAT Chennai12 May 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…spective in nature and should be construed to have been applicable only from ITA Nos.185 to194/Chny/2022 quarters falling after the said date. To support the same, Ld. AR has relied on the recent decision of Hon’ble Kerala High Court in United Metals V/s ITO (137 Taxmann.com 115) besides various other similarly favorable decisions including the decision of Chennai Tribunal in M/s DRG Rexine Inc. V/s ACIT (ITA No.351/Chny/2021; dated 24.02.2022).The Ld. Sr. DR, on the other hand, relied on impugned orders which have followed the revenue favorable decision of Hon’ble Gujarat High Court in Rajesh Kourani V/s UOI (29…

Veera Creations, Tirupur vs. The Income Tax Officer, TDS Ward, Tirupur

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 559/CHNY/2021[2014-2015]Status: DisposedITAT Chennai12 May 2022AY 2014-2015

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Kumar (Advocate) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…ed that the amendment is prospective in nature and should be construed to have been applicable only from quarters falling after the said date. To support the same, Ld. AR has relied on the recent decision of Hon’ble Kerala High Court in United Metals V/s ITO (137 Taxmann.com 115) besides various other similarly favorable decisions including the decision of Chennai Tribunal in M/s DRG Rexine Inc. V/s ACIT (ITA No.351/Chny/2021; dated 24.02.2022). Our findings and Adjudication 6. We find that similar issue has been adjudicated by us in assessee’s favor in our decision titled as Evergreen Harvest Agro Products P. Lt…

Hasante Burhaniah Fidayyiah Trust, Nagpur vs. Income Tax Officer (TDS) Ward-1, Nagpur

In the result, assessee’s appeals for A

ITA 9/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Apr 2022AY 2013-14

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Piyush Kolhe, CIT–DR
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITAno.9/Nag./2022 ITAno.10/Nag./2022 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Hasanate Burhaniah Fidayyiah Trust Flat no.183, Sheikh Colony ……………. Appellant Katol Road, Nagpur 440 013 PAN – AAATH0687A v/s Income Tax Officer (TDS) ……………. Respondent Ward–1, Nagpur Assessee by : Shri K.P. Dewani, Advocate Revenue by : Shri Piyush Kolhe, CIT–DR Date of Hearing – 26.04.2022 Date of Order – 28/04/2022 O R D E R PER ARUN KHODPIA, A.M. The captioned appeals ha…