Which sections of the Income Tax Act does Vidya Vardhani Education & Research Foundation v. Dy. CIT come up under?

It is most often cited in judgments turning on Section 154, Section 200A, Section 234E, Section 250, Section 271H(3), Section 272A(2).

Vidya Vardhani Education & Research Foundation v. Dy. CIT (88 Taxmann.com 894)

Q: What is Vidya Vardhani Education & Research Foundation v. Dy. CIT authority for?

Adjustments made by the Assessing Officer under section 200A of the Income Tax Act are restricted to the scope provided therein. Amendments to section 200A of the Act effective from June 1, 2015, have prospective effect and do not apply to assessment years prior to that date.

Q: How many judgments cite Vidya Vardhani Education & Research Foundation v. Dy. CIT?

64 judgments on BharatTax cite Vidya Vardhani Education & Research Foundation v. Dy. CIT (88 Taxmann.com 894), spanning 2018 to 2025.

Post Master Head Post Office, Parbhani vs. Joint Commissioner of Income-Tax, (TDS) Range- Nashik, Nasik

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

ITA 1544/PUN/2019[2015-16]Status: DisposedITAT Pune18 Jul 2022AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.1543 & 1544/Pun/2019 िनधा"रणवष" / Assessment Years : 2014-15 & 2015-16 Post Master Head Post Office The I.T. Commissioner Of Parbhani, Vs I.T., (Tds), Range Nashik. Near Telephone Exchange, Shaniwar Bazar, Parbhani – 431401 Pan/Tan: Nskpo 2820 G Appellant/ Assessee Respondent /Revenue Assessee By Shri Y.S.Nagla –Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 18/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The One Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Aurangabad For The Assessment Years 2014-15 & 2015-16, Respectively, Both Dated 20.08.2019. Since The Facts & Issue Involved In Both These Appeals Are Same, Therefore, Two Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.1543/Pun/2019 For A.Y.2014-15 As Lead Case.

Section 156Section 234E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA Nos.1543 & 1544/PUN/2019 िनधा"रणवष" / Assessment Years : 2014-15 & 2015-16 Post Master Head Post Office The I.T. Commissioner of Parbhani, Vs I.T., (TDS), Range Nashik. Near Telephone Exchange, Shaniwar Bazar, Parbhani – 431401 PAN/TAN: NSKPO 2820 G Appellant/ Assessee Respondent /Revenue Assessee by Shri Y.S.Nagla –AR Revenue by Shri M.G.Jasnani – DR Date of hearing 13/07/2022 Date of pronouncement 18/07/2022 आदेश/ ORDER…

Post Master Head Post Office, Parbhani vs. Joint Commissioner of Income-Tax, (TDS), Range-Nashik, Nashik

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

ITA 1543/PUN/2019[2014-15]Status: DisposedITAT Pune18 Jul 2022AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.1543 & 1544/Pun/2019 िनधा"रणवष" / Assessment Years : 2014-15 & 2015-16 Post Master Head Post Office The I.T. Commissioner Of Parbhani, Vs I.T., (Tds), Range Nashik. Near Telephone Exchange, Shaniwar Bazar, Parbhani – 431401 Pan/Tan: Nskpo 2820 G Appellant/ Assessee Respondent /Revenue Assessee By Shri Y.S.Nagla –Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 18/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The One Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Aurangabad For The Assessment Years 2014-15 & 2015-16, Respectively, Both Dated 20.08.2019. Since The Facts & Issue Involved In Both These Appeals Are Same, Therefore, Two Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.1543/Pun/2019 For A.Y.2014-15 As Lead Case.

Section 156Section 234E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA Nos.1543 & 1544/PUN/2019 िनधा"रणवष" / Assessment Years : 2014-15 & 2015-16 Post Master Head Post Office The I.T. Commissioner of Parbhani, Vs I.T., (TDS), Range Nashik. Near Telephone Exchange, Shaniwar Bazar, Parbhani – 431401 PAN/TAN: NSKPO 2820 G Appellant/ Assessee Respondent /Revenue Assessee by Shri Y.S.Nagla –AR Revenue by Shri M.G.Jasnani – DR Date of hearing 13/07/2022 Date of pronouncement 18/07/2022 आदेश/ ORDER…

Absterge Acme Filters I P Ltd, Aurangabad vs. Assistant Commissioner of Income-Tax, TDS (AO), Ghaziabad

In the result, appeal of the assessee is allowed

ITA 509/PUN/2021[2015-16 (26Q Q-1)]Status: DisposedITAT Pune07 Jul 2022

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.509/Pun/2021 िनधा"रणवष" / Assessment Year : 2015-16 Absterge Acme Filters India The Assistant Private Limited, Vs Commissioner Of Income Plot No.9, Sarang Society, Tax, Cpc, Tds, (A.O.), Garkheda Road, Garkhe Area, Ghaziabad. Aurangabad – 431005. Pan: Aabcc 6133 C Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Arvind Desai– Dr Date Of Hearing 23/06/2022 Date Of Pronouncement 07/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of National Faceless Appeal Centre(Nfac), Delhi For The Assessment Year 2015-16, Dated 23.08.2021. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld Cit(A) Erred In Law & On Facts In Not Condoning The Delay In Filing Of Appeal & Dismissing The Same Without Appreciating That There Was A Sufficient Cause For Delay. 2. The Learned Cit(A) Erred In Law & On Facts In Confirming Levy Of Fees U/S 234E Rs.8524/- For Non-Filing Of Tds Statement. 3. The Learned Cit(A) Erred In Law & On Facts In Upholding Order U/S.200A Even Though The Section Did Not Provide For Levy Of Fees U/S.234E For The Relevant Assessment Year. 4. The Appellant Craves To Add, Alter, Modify Or Substitute Any

Section 154Section 200ASection 200A(1)Section 234ESection 249(3)

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.509/PUN/2021 िनधा"रणवष" / Assessment Year : 2015-16 Absterge ACME Filters India The Assistant Private Limited, Vs Commissioner of Income Plot No.9, Sarang Society, Tax, CPC, TDS, (A.O.), Garkheda Road, Garkhe Area, Ghaziabad. Aurangabad – 431005. PAN: AABCC 6133 C Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri Arvind Desai– DR Date of hearing 23/06/2022 Date of pronouncement 07/07/2022 आदेश/ OR…

M/S. Chem-Tech Laboratorise Pvt. Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC-TDS, Pune

In the result, both appeals of the assessee i

ITA 485/PUN/2020[2013-14]Status: DisposedITAT Pune23 Jun 2022AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.485 & 486/Pun/2020 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 M/S.Chem-Tech Laboratories The Deputy Commissioner Pvt. Ltd., Vs Of Income Tax, Cpc(Tds), S-22, Parvati Industrial Estate, Pune. Pune-Satara Road, Pune-411009. Pan: Aaecc 3473 E Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Arvind Desai– Dr Date Of Hearing 22/06/2022 Date Of Pronouncement 23/06/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals), Pune-10 For The A.Y.2013-14 & 2014-15 Respectively, Both Dated 04.03.2020. Since The Facts & Issue Involved In Both The Appeals Are Same, Therefore, Both The Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.485/Pun/2020 For A.Y.2013-14 As Lead Case.

Section 200ASection 234E

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA Nos.485 & 486/PUN/2020 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 M/s.Chem-Tech Laboratories The Deputy Commissioner Pvt. Ltd., Vs of Income Tax, CPC(TDS), S-22, Parvati Industrial Estate, Pune. PUne-Satara Road, Pune-411009. PAN: AAECC 3473 E Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri Arvind Desai– DR Date of hearing 22/06/2022 Date of pronouncement 23/06/2022 आदेश/ ORDER PER DR. DIPAK…

M/S. Chem-Tech Laboratorise Pvt. Ltd, Pune vs. Deputy Commissioner of Income-Tax, CPC-TDS, Pune

In the result, both appeals of the assessee i

ITA 486/PUN/2020[2014-15]Status: DisposedITAT Pune23 Jun 2022AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.485 & 486/Pun/2020 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 M/S.Chem-Tech Laboratories The Deputy Commissioner Pvt. Ltd., Vs Of Income Tax, Cpc(Tds), S-22, Parvati Industrial Estate, Pune. Pune-Satara Road, Pune-411009. Pan: Aaecc 3473 E Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Arvind Desai– Dr Date Of Hearing 22/06/2022 Date Of Pronouncement 23/06/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals), Pune-10 For The A.Y.2013-14 & 2014-15 Respectively, Both Dated 04.03.2020. Since The Facts & Issue Involved In Both The Appeals Are Same, Therefore, Both The Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.485/Pun/2020 For A.Y.2013-14 As Lead Case.

Section 200ASection 234E

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA Nos.485 & 486/PUN/2020 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 M/s.Chem-Tech Laboratories The Deputy Commissioner Pvt. Ltd., Vs of Income Tax, CPC(TDS), S-22, Parvati Industrial Estate, Pune. PUne-Satara Road, Pune-411009. PAN: AAECC 3473 E Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri Arvind Desai– DR Date of hearing 22/06/2022 Date of pronouncement 23/06/2022 आदेश/ ORDER PER DR. DIPAK…