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10 results for “TDS”+ Section 200Aclear

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Pune651 Chennai540 Patna466 Bangalore401 Delhi349 Mumbai186 Cochin84 Nagpur55 Visakhapatnam49 Hyderabad44 Dehradun43 Kolkata40 Indore36 Surat20 Raipur20 Kerala19 Jaipur18 Lucknow13 Cuttack12 Panaji11 Amritsar10 Rajkot6 Jodhpur5 Agra5 Chandigarh4 Ahmedabad3 Guwahati2 Ranchi2 Karnataka1 Jabalpur1

Key Topics

Section 234E46 Section 200A30 Section 25016 Section 15411 TDS10 Section 2213 Deduction3 Penalty3 Section 250o2 Section 200

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

2

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 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

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

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

section 200A(1) was substituted by the Finance Act, 2015 w.e.f. 1-6-2015. The assessee contended before NFAC (CIT(A)/first appellate authority) that AO could levy fee u/s.234E of the Act while processing a return of I.T.A. Nos.202 & 203/Asr/2022 6 Assessment Years: 2018-19& 2019-20 TDS

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

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

section 200A(1) was substituted by the Finance Act, 2015 w.e.f. 1-6-2015. The assessee contended before NFAC (CIT(A)/first appellate authority) that AO could levy fee u/s.234E of the Act while processing a return of I.T.A. Nos.202 & 203/Asr/2022 6 Assessment Years: 2018-19& 2019-20 TDS

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

TDS returns beyond the limitation specified under proviso to section 200A of the Income Tax Act, 1961, which otherwise make

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

TDS returns beyond the limitation specified under proviso to section 200A of the Income Tax Act, 1961, which otherwise make