Vidya Vardhani Education & Research Foundation v. Dy. CIT

88 Taxmann.com 894Reported decision2017#1771 most cited

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.

64

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Vidya Vardhani Education & Research Foundation v. Dy. CIT · section 200A · adjustment scope · prospective amendment · TDS processing

Sections most often in play

Section 154Section 200ASection 234ESection 250Section 271H(3)Section 272A(2)

Issues it is cited on

section 271h(3)section 272a(2)section 271hsection 272a(2)(k)section 271(1)(a)section 226section 206asection 134section 203section 285section 272section 94

Judgments citing Vidya Vardhani Education & Research Foundation v. Dy. CIT

Dollars & Pounds, Chennai vs. ACIT CPC TDS, Ghaziabad

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

ITA 2018/CHNY/2018[2013-14(Q2)-26Q]Status: DisposedITAT Chennai30 Nov 2018

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Ms. G.D. Jayanthi Angayarkanni, JCIT
Section 200ASection 200A(1)Section 234E

…आयकर अपीलीय अिधकरण, “डी” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member ITA No(s). Name of the Name of Asst. Quarter Form Appellant the year Respondent 2015/Chny/2018 M/s. Dollar s & The Assistant 2013-14 Qr. 2 24Q Pounds, Commissioner 2013-14 Qr. 3 24Q To No. 44, Sardar Patel of Income 2013-14 Qr. 4 24Q Road, Adyar, Tax, CPC 2013-14 Qr. 2 26Q 2020/Chny/2018 Chennai 600 020 TDS, 2013-14 Qr. 3 26Q Ghaziabad 2013-14 Qr. 4 26Q [PAN:…

Dollars & Pounds, Chennai vs. ACIT CPC TDS, Ghaziabad

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

ITA 2017/CHNY/2018[2013-14(Q4)-24Q]Status: DisposedITAT Chennai30 Nov 2018

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Ms. G.D. Jayanthi Angayarkanni, JCIT
Section 200ASection 200A(1)Section 234E

…आयकर अपीलीय अिधकरण, “डी” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member ITA No(s). Name of the Name of Asst. Quarter Form Appellant the year Respondent 2015/Chny/2018 M/s. Dollar s & The Assistant 2013-14 Qr. 2 24Q Pounds, Commissioner 2013-14 Qr. 3 24Q To No. 44, Sardar Patel of Income 2013-14 Qr. 4 24Q Road, Adyar, Tax, CPC 2013-14 Qr. 2 26Q 2020/Chny/2018 Chennai 600 020 TDS, 2013-14 Qr. 3 26Q Ghaziabad 2013-14 Qr. 4 26Q [PAN:…

Dollars & Pounds, Chennai vs. ACIT CPC TDS, Ghaziabad

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

ITA 2016/CHNY/2018[2013-14(Q3)-24Q]Status: DisposedITAT Chennai30 Nov 2018

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Ms. G.D. Jayanthi Angayarkanni, JCIT
Section 200ASection 200A(1)Section 234E

…आयकर अपीलीय अिधकरण, “डी” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member ITA No(s). Name of the Name of Asst. Quarter Form Appellant the year Respondent 2015/Chny/2018 M/s. Dollar s & The Assistant 2013-14 Qr. 2 24Q Pounds, Commissioner 2013-14 Qr. 3 24Q To No. 44, Sardar Patel of Income 2013-14 Qr. 4 24Q Road, Adyar, Tax, CPC 2013-14 Qr. 2 26Q 2020/Chny/2018 Chennai 600 020 TDS, 2013-14 Qr. 3 26Q Ghaziabad 2013-14 Qr. 4 26Q [PAN:…

Dollars & Pounds, Chennai vs. ACIT CPC TDS, Ghaziabad

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

ITA 2015/CHNY/2018[2013-14(Q2)-24Q]Status: DisposedITAT Chennai30 Nov 2018

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Ms. G.D. Jayanthi Angayarkanni, JCIT
Section 200ASection 200A(1)Section 234E

…आयकर अपीलीय अिधकरण, “डी” "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member ITA No(s). Name of the Name of Asst. Quarter Form Appellant the year Respondent 2015/Chny/2018 M/s. Dollar s & The Assistant 2013-14 Qr. 2 24Q Pounds, Commissioner 2013-14 Qr. 3 24Q To No. 44, Sardar Patel of Income 2013-14 Qr. 4 24Q Road, Adyar, Tax, CPC 2013-14 Qr. 2 26Q 2020/Chny/2018 Chennai 600 020 TDS, 2013-14 Qr. 3 26Q Ghaziabad 2013-14 Qr. 4 26Q [PAN:…