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15 results for “TDS”+ Section 200(3)clear

Sorted by relevance

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Key Topics

Section 234E41Section 200A26Section 1020Section 4012Section 15410TDS9Section 143(3)8Addition to Income8Deduction6Exemption

SURJIT MEMORIAL EDUCATIONAL SOCIETY ,FEROZEPUR vs. INCOME TAX OFFICER ( EXEMPTIONS ) WARD, AMRITSAR

In the result, the appeals of the assessee bearing ITA No

ITA 203/ASR/2022[2019-20]Status: DisposedITAT Amritsar13 Jun 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 200Section 200ASection 206CSection 234ESection 250o

200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012." 7.1. Clauses (c) to (f) of section 200A(1) was substituted by the Finance

SURJIT MEMORIAL EDUCATIONAL SOCIETY,FEROZEPUR vs. INCOME TAX OFFICER ( EXEMPTIONS ) WARD, AMRITSAR

6
Section 2505
Section 69C4

In the result, the appeals of the assessee bearing ITA No

ITA 202/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 200Section 200ASection 206CSection 234ESection 250o

200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012." 7.1. Clauses (c) to (f) of section 200A(1) was substituted by the Finance

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFFICER ( TDS), SRINAGAR

Appeals are disposed of in the terms indicated as above

ITA 111/ASR/2023[2019-20]Status: DisposedITAT Amritsar18 Jul 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Mohd. Iqbal Untoo, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 200ASection 234Section 234E

3. Thus, TDS-CPC has imposed a late fee u/s 234E amounting to Rs. 25,200/- for the delay in filing of Quarterly TDS statements in the intimations issued u/s 200A of the Act, for various quarters of filing for TDS statements in form 24Q, 26Q and 26EQ of the Financial Year 2017-18 (relevant

SURJIT MEMORIAL EDUCATIONAL SOCIETY,FEROZEPUR vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

ITA 189/ASR/2022[2015-16]Status: DisposedITAT Amritsar21 Aug 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 200ASection 234ESection 250

200 or proviso to section 206C. Such penalty was prescribed at the rate of Rs.100 for every day during which the failure continued. With effect from 01.06.2012, three major changes were introduced in the Act. Section 234E as introduced for the first time to provide for charging of fee for late filing of the statements. Such fee would be levied

SH. GURJINDER SINGH,AMRITSAR vs. PR. COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee is allowed

ITA 185/ASR/2019[2014-15]Status: DisposedITAT Amritsar30 Mar 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Ashwani Kalia, CAFor Respondent: Smt. Balwinder Kaur, CIT DR
Section 194CSection 263

TDS and for this reason tax was not deducted at source. Complete detail of freight payment in the two units is enclosed for your ready reference. The Explanation 2 to Section 263 reads as under:- “For the purpose of section 263 of Income Tax Act an order passed by the AO shall be deemed to be erroneous

RAJOURI DEVELOPMENT AUTHORITY ,RAJOURI vs. INCOME TAX OFFICER ( TDS), JAMMU

In the result, the appeal of the assessee is dismissed

ITA 185/ASR/2023[2013-14]Status: DisposedITAT Amritsar07 Aug 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 154Section 200ASection 234ESection 246A

3 raised by the appellant, charging of late fee u/s 234E for filing TDS statement in 24Q for 3rd and 4th Quarter of the F.Y. 2012-13 relevant to A.Y. 2013-14 beyond the prescribed due date. 5.2 have considered the grounds of appeal, gone through the submissions of the appellant. As per the submission of the appellant, the TDS

RAJOURI DEVELOPMENT AUTHORITY ,RAJOURI vs. INCOME TAX OFFICER ( TDS), JAMMU

In the result, the appeal of the assessee is dismissed

ITA 186/ASR/2023[2014-15]Status: DisposedITAT Amritsar07 Aug 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 154Section 200ASection 234ESection 246A

3 raised by the appellant, charging of late fee u/s 234E for filing TDS statement in 24Q for 3rd and 4th Quarter of the F.Y. 2012-13 relevant to A.Y. 2013-14 beyond the prescribed due date. 5.2 have considered the grounds of appeal, gone through the submissions of the appellant. As per the submission of the appellant, the TDS

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. THE INCOME TAX OFFICER(EXEMPTIONS,), JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 173/ASR/2017[2012-13]Status: DisposedITAT Amritsar24 Feb 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

3. When the appeal was called for hearing, no one appeared on behalf of assessee to represent his case. There is no application for seeking adjournment either. On perusal of record, we find that the hearing is scheduled on 09/02/2023. Previously the dates were fixed number of times. We find from the record that on the ld. Counsel

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER WARD (EXEMPTION), JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 608/ASR/2019[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

3. When the appeal was called for hearing, no one appeared on behalf of assessee to represent his case. There is no application for seeking adjournment either. On perusal of record, we find that the hearing is scheduled on 09/02/2023. Previously the dates were fixed number of times. We find from the record that on the ld. Counsel

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 609/ASR/2019[2011-12]Status: DisposedITAT Amritsar24 Feb 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

3. When the appeal was called for hearing, no one appeared on behalf of assessee to represent his case. There is no application for seeking adjournment either. On perusal of record, we find that the hearing is scheduled on 09/02/2023. Previously the dates were fixed number of times. We find from the record that on the ld. Counsel

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 610/ASR/2019[2012-13]Status: DisposedITAT Amritsar24 Feb 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

3. When the appeal was called for hearing, no one appeared on behalf of assessee to represent his case. There is no application for seeking adjournment either. On perusal of record, we find that the hearing is scheduled on 09/02/2023. Previously the dates were fixed number of times. We find from the record that on the ld. Counsel

THE TRANS ASIAN INDUSTRIES EXPOSITION PVT. LTD,SRINAGAR vs. THE ASSESING OFFICER(TDS), SRINAGAR

In the result, both the appeals filed by the assessee and the revenue

ITA 753/ASR/2014[2012-13]Status: DisposedITAT Amritsar07 Jul 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 194CSection 194H

200/- as rent during the year under consideration and deducted TDS on amount of Rs. 2,47,20,000/- and that rent of Rs 9,58,000/- was paid to Akhshra theater which is exempted from tax. The appellant further stated that the payee has reflected this amount of payment in his books of account and therefore the appellant

THE INCOME TAX OFFICER (TDS), SRINAGAR vs. M/S TRANS ASIA INDUSTRIES EXPOSITION (P) LTD, SRINAGAR

In the result, both the appeals filed by the assessee and the revenue

ITA 751/ASR/2014[2013-14]Status: DisposedITAT Amritsar07 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 194CSection 194H

200/- as rent during the year under consideration and deducted TDS on amount of Rs. 2,47,20,000/- and that rent of Rs 9,58,000/- was paid to Akhshra theater which is exempted from tax. The appellant further stated that the payee has reflected this amount of payment in his books of account and therefore the appellant

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

In the result, the appeal of the assessee bearing ITA No

ITA 193/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115BSection 143(3)Section 144C(8)Section 250oSection 69C

TDS Certificate in Form 16A related to deduction of tax at source. The ld. AR fully denied that the assessee had no transaction with the RolmexInternational, as alleged by the revenue. The ld. AR placed that the details as below: I.T.A. No.193/Asr/2022 33 Assessment Year: 2018-19 “18. Addition of Rs. 4,57,32,318/- on account of alleged bogus

SHRI ARSHAD MOHD MALIK,JAMMU vs. INMCVOME TAX OFFICER WARD 2 (4), UDHAMPUR

In the result, the appeal of the assessee bearing ITA No

ITA 168/ASR/2020[2014-15]Status: DisposedITAT Amritsar22 Mar 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 69CSection 80C

TDS return of Department. And the department had filed the correction return during the Assessment proceedings . Further in reply dated 22.12.2016 copy of the Acknowledgement of the revised return of the PMGSY div. Ramban was also furnished. The changes in I.T.A. No.168/Asr/2020 3 Assessment Year: 2014-15 Form 26 AS were effected by the PMGSY Department before the Assessment order