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36 results for “TDS”+ Section 200Aclear

Sorted by relevance

Pune734 Chennai565 Patna466 Indore415 Bangalore402 Delhi356 Cochin330 Mumbai214 Nagpur121 Hyderabad113 Visakhapatnam93 Jaipur56 Cuttack55 Dehradun48 Jabalpur41 Raipur41 Kolkata40 Amritsar36 Ahmedabad32 Ranchi32 Surat31 Karnataka27 Rajkot26 Chandigarh21 Kerala19 Lucknow15 Jodhpur15 Agra12 Allahabad12 Panaji11 Guwahati6

Key Topics

Section 234E201 Section 200A187 TDS36 Section 20025 Section 15421 Section 200A(1)21 Section 25020 Deduction16 Section 23412 Section 250(6)

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

TDS) intimation dated 9th September 2013 issued under section 200A of the Act, for levy of fees under section 234 E for delayed

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

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

Showing 1–20 of 36 · Page 1 of 2

8

Limitation/Time-bar8

Condonation of Delay5

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

200A of the Act, the Assessing Officer cannot levy late fee under section 234E of the Act, while processing the quarterly TDS

M/S. IQBAL MEMORIAL TRUST ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR

In the result, the appeal filed by the assessee is allowed

ITA 68/ASR/2023[2013-14]Status: DisposedITAT Amritsar17 May 2023AY 2013-14

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

Section 12ASection 154Section 200ASection 200A(1)(a)Section 200A(1)(b)Section 234E

TDS “8. statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect

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

ITA 107/ASR/2023[2013-14]Status: DisposedITAT Amritsar22 Jun 2023AY 2013-14

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

Section 221Section 250

200A as there was no enabling provision therein for raising a demand in respect of levy of fees under section 234E. In support, the appellant has relied on following judicial pronouncements- 1. ITAT, Amritsar in the case of Sibia Healthcare Private Limited v DCIT (TDS

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

ITA 109/ASR/2023[2016-17]Status: DisposedITAT Amritsar22 Jun 2023AY 2016-17

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

Section 221Section 250

200A as there was no enabling provision therein for raising a demand in respect of levy of fees under section 234E. In support, the appellant has relied on following judicial pronouncements- 1. ITAT, Amritsar in the case of Sibia Healthcare Private Limited v DCIT (TDS

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

ITA 108/ASR/2023[2015-16]Status: DisposedITAT Amritsar22 Jun 2023AY 2015-16

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

Section 221Section 250

200A as there was no enabling provision therein for raising a demand in respect of levy of fees under section 234E. In support, the appellant has relied on following judicial pronouncements- 1. ITAT, Amritsar in the case of Sibia Healthcare Private Limited v DCIT (TDS

B D S TECHNOLOGIES ,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

ITA 164/ASR/2021[2013-14 Q3]Status: DisposedITAT Amritsar11 Aug 2022

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

For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 154Section 200Section 200ASection 200A(1)Section 234ESection 246A(1)

TDS statements filed BDS Technologies v. ITO for the period prior to 01.06.2015, late fees charged under section 234E of the Act could not be levied in the intimation issued under section 200A

B D S TECHOLOGIES,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

ITA 163/ASR/2021[2013-14 Q-2]Status: DisposedITAT Amritsar11 Aug 2022

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

For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 154Section 200Section 200ASection 200A(1)Section 234ESection 246A(1)

TDS statements filed BDS Technologies v. ITO for the period prior to 01.06.2015, late fees charged under section 234E of the Act could not be levied in the intimation issued under section 200A

B D S TECHNOLOGIES,AMRITSAR vs. INCME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

ITA 166/ASR/2021[2014-15 Q1]Status: DisposedITAT Amritsar11 Aug 2022

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

For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 154Section 200Section 200ASection 200A(1)Section 234ESection 246A(1)

TDS statements filed BDS Technologies v. ITO for the period prior to 01.06.2015, late fees charged under section 234E of the Act could not be levied in the intimation issued under section 200A

B D S TECHNOLOGIES,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

ITA 165/ASR/2021[2013-14 Q4]Status: DisposedITAT Amritsar11 Aug 2022

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

For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 154Section 200Section 200ASection 200A(1)Section 234ESection 246A(1)

TDS statements filed BDS Technologies v. ITO for the period prior to 01.06.2015, late fees charged under section 234E of the Act could not be levied in the intimation issued under section 200A

B D S TECHNOLOGIES,AMRITSAR vs. INCOME TAX OFFICER ( TDS), AMRITSAR

In the result, the appeals of the assessees are allowed

ITA 167/ASR/2021[2014-15 Q2]Status: DisposedITAT Amritsar11 Aug 2022

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

For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 154Section 200Section 200ASection 200A(1)Section 234ESection 246A(1)

TDS statements filed BDS Technologies v. ITO for the period prior to 01.06.2015, late fees charged under section 234E of the Act could not be levied in the intimation issued under section 200A

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

ITA 133/ASR/2019[2014-15]Status: DisposedITAT Amritsar22 Sept 2020AY 2014-15

For Appellant: Written submissionsFor Respondent: Sh. Charan Dass (Ld. D.R.)

Section 200ASection 234ESection 250(6)

TDS statement(s) prior to amendment by way of finance Act, 2015 which came into effect from 1st June 2015 and as to whether there was enabling provisions for levy of late fee prior to 1st June 2015. 7. Gujrat High Court in the case of Rajesh Kourani vs. UOI (supra) has held that section 200A

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH ,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALNDHAR

ITA 132/ASR/2019[2014-15]Status: DisposedITAT Amritsar22 Sept 2020AY 2014-15

For Appellant: Written submissionsFor Respondent: Sh. Charan Dass (Ld. D.R.)

Section 200ASection 234ESection 250(6)

TDS statement(s) prior to amendment by way of finance Act, 2015 which came into effect from 1st June 2015 and as to whether there was enabling provisions for levy of late fee prior to 1st June 2015. 7. Gujrat High Court in the case of Rajesh Kourani vs. UOI (supra) has held that section 200A

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

ITA 130/ASR/2019[2013-14]Status: DisposedITAT Amritsar22 Sept 2020AY 2013-14

For Appellant: Written submissionsFor Respondent: Sh. Charan Dass (Ld. D.R.)

Section 200ASection 234ESection 250(6)

TDS statement(s) prior to amendment by way of finance Act, 2015 which came into effect from 1st June 2015 and as to whether there was enabling provisions for levy of late fee prior to 1st June 2015. 7. Gujrat High Court in the case of Rajesh Kourani vs. UOI (supra) has held that section 200A

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH ,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

ITA 134/ASR/2019[2015-16]Status: DisposedITAT Amritsar22 Sept 2020AY 2015-16

For Appellant: Written submissionsFor Respondent: Sh. Charan Dass (Ld. D.R.)

Section 200ASection 234ESection 250(6)

TDS statement(s) prior to amendment by way of finance Act, 2015 which came into effect from 1st June 2015 and as to whether there was enabling provisions for levy of late fee prior to 1st June 2015. 7. Gujrat High Court in the case of Rajesh Kourani vs. UOI (supra) has held that section 200A

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

ITA 135/ASR/2019[2015-16]Status: DisposedITAT Amritsar22 Sept 2020AY 2015-16

For Appellant: Written submissionsFor Respondent: Sh. Charan Dass (Ld. D.R.)

Section 200ASection 234ESection 250(6)

TDS statement(s) prior to amendment by way of finance Act, 2015 which came into effect from 1st June 2015 and as to whether there was enabling provisions for levy of late fee prior to 1st June 2015. 7. Gujrat High Court in the case of Rajesh Kourani vs. UOI (supra) has held that section 200A

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

ITA 131/ASR/2019[2014-15]Status: DisposedITAT Amritsar22 Sept 2020AY 2014-15

For Appellant: Written submissionsFor Respondent: Sh. Charan Dass (Ld. D.R.)

Section 200ASection 234ESection 250(6)

TDS statement(s) prior to amendment by way of finance Act, 2015 which came into effect from 1st June 2015 and as to whether there was enabling provisions for levy of late fee prior to 1st June 2015. 7. Gujrat High Court in the case of Rajesh Kourani vs. UOI (supra) has held that section 200A

KASHMIR DISTILLERIES PRIVATE LIMITED,JAMMU vs. CPC TDS, GHAZIBAD

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

ITA 159/ASR/2019[2013-14]Status: DisposedITAT Amritsar13 Jun 2022AY 2013-14

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

For Appellant: None (written submission)For Respondent: Shri. Satbir Singh, Sr. DR

Section 200Section 200ASection 230Section 234Section 234E

TDS returns imposed late fee under section 234E amounting to Rs.163,309/- and rupees 15,200/- respectively- 3. In the written submissions, the appellant contended that as per provisions of section 200A

SANT SOLDIER ENGINEERS AND CONTRCTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX .CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

ITA 28/ASR/2021[2013-14.Q-4]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

TDS had no authority to charge the fees undere section 234E of the Act while issuing intimation under section 200A

SANT SOLDIER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX-CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee through in ITA Nos

ITA 26/ASR/2021[2013-14,Q-2]Status: DisposedITAT Amritsar03 Dec 2021

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 200Section 200ASection 200A(1)Section 234ESection 249Section 250

TDS had no authority to charge the fees undere section 234E of the Act while issuing intimation under section 200A