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682 results for “TDS”+ Penaltyclear

Sorted by relevance

Delhi2,109 Mumbai1,857 Bangalore682 Pune611 Chennai535 Ahmedabad386 Kolkata362 Hyderabad324 Jaipur318 Indore233 Raipur214 Chandigarh190 Karnataka151 Cochin137 Nagpur117 Surat109 Visakhapatnam102 Cuttack94 Jabalpur94 Rajkot84 Lucknow61 Dehradun43 Jodhpur34 Guwahati33 Agra31 Amritsar30 Allahabad29 Ranchi24 Panaji23 Patna16 Telangana15 SC13 Varanasi11 Calcutta3 Orissa2 Kerala2

Key Topics

Addition to Income48 Section 143(3)43 Section 20142 Section 4038 TDS38 Penalty36 Disallowance34 Deduction34 Section 234E33 Section 271(1)(c)

M/S JAS TELECOM PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-16 , BANGALORE

In the result, appeals filed by assessee stands allowed partly

ITA 3251/BANG/2018[2011-12]Status: DisposedITAT Bangalore27 Jul 2020AY 2011-12

Bench: Shri. B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Manjeet Singh, Addl.CIT

Section 200Section 200(3)Section 271BSection 272A(2)(k)Section 274

TDS Interest Total of penalty - Penalty (Page 31-34) TDS return in U/s 220 penalty May 2013 (Page 19) days

Showing 1–20 of 682 · Page 1 of 35

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M/S SHA THANMAL SUKHARAJJI & CO,RANEBENNURU vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX TDS RANGE , HUBLI

In the result, appeals by the Assessee are allowed

ITA 1725/BANG/2018[2010-11]Status: DisposedITAT Bangalore13 Dec 2019AY 2010-11

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri K.R. Narayana, Jt. CIT(DR)(ITAT) Bengaluru

Section 115Section 133ASection 194Section 194BSection 194CSection 201Section 201(1)Section 271Section 271CSection 271C(2)

TDS Ward, Davangere observed that penalty proceedings u/s. 271C will be initiated separately. The following were the relevant observations of the ITO, TDS

M/S SHA THANMAL SUKHARAJJI & CO,RANEBENNUR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX TDS RANGE , HUBBALI

In the result, appeals by the Assessee are allowed

ITA 1726/BANG/2018[2011-12]Status: DisposedITAT Bangalore13 Dec 2019AY 2011-12

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri K.R. Narayana, Jt. CIT(DR)(ITAT) Bengaluru

Section 115Section 133ASection 194Section 194BSection 194CSection 201Section 201(1)Section 271Section 271CSection 271C(2)

TDS Ward, Davangere observed that penalty proceedings u/s. 271C will be initiated separately. The following were the relevant observations of the ITO, TDS

M/S SHA THANMAL SUKHARAJJI & CO,RANEBENNURU vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX TDS RANGE , RANEBENNURU

In the result, appeals by the Assessee are allowed

ITA 1724/BANG/2018[2009-10]Status: DisposedITAT Bangalore13 Dec 2019AY 2009-10

Bench: Shri N.V. Vasudevan & Shri A K Garodia

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri K.R. Narayana, Jt. CIT(DR)(ITAT) Bengaluru

Section 115Section 133ASection 194Section 194BSection 194CSection 201Section 201(1)Section 271Section 271CSection 271C(2)

TDS Ward, Davangere observed that penalty proceedings u/s. 271C will be initiated separately. The following were the relevant observations of the ITO, TDS

M/S IDEB PROJECTS PRIVATE LIMITED,BANGALORE vs. JCIT, BANGALORE

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

ITA 43/BANG/2016[2010-11]Status: DisposedITAT Bangalore10 Sept 2020AY 2010-11

Bench: Shri George George K. & Shri B.R. Baskaranita No.43&44/Bang/2016 Assessment Year: 2010-11 & 2012-13

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Sundar Rajan, D.R

Section 200(3)Section 272A(2)(k)

penalty u/s 272A(2)(k) of the Act was imposed by Jt. CIT(TDS) amounting to Rs.1,28,900/- and Rs.90

M/S IDEB PROJECTS PRIVATE LIMITED,BANGALORE vs. JCIT, BANGALORE

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

ITA 44/BANG/2016[2012-13]Status: DisposedITAT Bangalore10 Sept 2020AY 2012-13

Bench: Shri George George K. & Shri B.R. Baskaranita No.43&44/Bang/2016 Assessment Year: 2010-11 & 2012-13

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Sundar Rajan, D.R

Section 200(3)Section 272A(2)(k)

penalty u/s 272A(2)(k) of the Act was imposed by Jt. CIT(TDS) amounting to Rs.1,28,900/- and Rs.90

ASST.C.I.T., BANGALORE vs. M/S KBR INFRATECH LIMITED, BANGALORE

In the result, appeal of the Revenue is partly allowed

ITA 1303/BANG/2015[2013-14]Status: DisposedITAT Bangalore07 Oct 2016AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri. C. Eranna, JCITFor Respondent: Dr. C. P. Ramaswami, Advocate

Section 156Section 201Section 201(1)Section 220Section 221

TDS amounting to Rs.2.05 crores etc and then levied penalty at Rs.77,95,155/-, @ 5% pm on the defaulted TDS

M/S. CHILD DEVELOPMENT PROJECT OFFICER,SHIVAMOGGA vs. INCOME-TAX OFFICER, TDS WARD, DAVANGERE

The appeals are partly allowed to the aforesaid extent

ITA 882/BANG/2023[26Q/Quarter-4/2014-15]Status: DisposedITAT Bangalore09 Jan 2024

Bench: Shri George George Kshri Laxmi Prasad Sahu

For Appellant: Shri Hemant Pai, C.AFor Respondent: Shri Nischal B, Addl. CIT (DR)

penalty for default in filing TDS statement and also for furnishing of incorrect information in such TDS statement. The proviso

M/S. STATE BANK OF INDIA,CHICKBALLAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX- TDS - CIRCLE - 3(1), BANGALORE

In the result, the assessee’s appeals in ITA Nos

ITA 1169/BANG/2019[2012-13]Status: DisposedITAT Bangalore18 Nov 2019AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Respondent: Shri M.Vijay Kumar, Add.CIT(DR)

Section 10(5)Section 133ASection 201Section 206Section 271C

TDS. The AO dealt on the provisions and limitation of imposing penalty and considering the fact that TDS is not deducted

M/S. STATE BANK OF INDIA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- TDS - CIRCLE - 3(1), BANGALORE

In the result, the assessee’s appeals in ITA Nos

ITA 1170/BANG/2019[2013-14]Status: DisposedITAT Bangalore18 Nov 2019AY 2013-14

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Respondent: Shri M.Vijay Kumar, Add.CIT(DR)

Section 10(5)Section 133ASection 201Section 206Section 271C

TDS. The AO dealt on the provisions and limitation of imposing penalty and considering the fact that TDS is not deducted

M/S. STATE BANK OF INDIA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- TDS - CIRCLE-3(1), BANGALORE

In the result, the assessee’s appeals in ITA Nos

ITA 1168/BANG/2019[2012-13]Status: DisposedITAT Bangalore18 Nov 2019AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Respondent: Shri M.Vijay Kumar, Add.CIT(DR)

Section 10(5)Section 133ASection 201Section 206Section 271C

TDS. The AO dealt on the provisions and limitation of imposing penalty and considering the fact that TDS is not deducted

M/S. STATE BANK OF INDIA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- TDS -CIRCLE - 3(1), BANGALORE

In the result, the assessee’s appeals in ITA Nos

ITA 1172/BANG/2019[2012-13]Status: DisposedITAT Bangalore18 Nov 2019AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Respondent: Shri M.Vijay Kumar, Add.CIT(DR)

Section 10(5)Section 133ASection 201Section 206Section 271C

TDS. The AO dealt on the provisions and limitation of imposing penalty and considering the fact that TDS is not deducted

M/S. STATE BANK OF INDIA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- TDS -RANGE - 3, BANGALORE

In the result, the assessee’s appeals in ITA Nos

ITA 1171/BANG/2019[2012-13]Status: DisposedITAT Bangalore18 Nov 2019AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Respondent: Shri M.Vijay Kumar, Add.CIT(DR)

Section 10(5)Section 133ASection 201Section 206Section 271C

TDS. The AO dealt on the provisions and limitation of imposing penalty and considering the fact that TDS is not deducted

M/S. ENZEN GLOBAL SOLUTIONS PRIVATE LIMITED,BENGALURU vs. INCOME TAX OFFICER, WARD- 2(1)(4), BANGLAOORE

In the result, the appeal of the assessee is allowed while appeal of the Revenue is partly allowed

ITA 2332/BANG/2019[2016-17]Status: DisposedITAT Bangalore19 Sept 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

TDS is compensatory in nature and not in the nature of Penalty. The ITAT held that remittance of TDS is not the same

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), BANGALORE vs. M/S. ENZEN GLOBAL SOLUTIONS PRIVATE LIMITED, BANGALORE

In the result, the appeal of the assessee is allowed while appeal of the Revenue is partly allowed

ITA 2550/BANG/2019[2016-17]Status: DisposedITAT Bangalore19 Sept 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sappeal Nos. & Appellant Respondent Assessment Year

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

TDS is compensatory in nature and not in the nature of Penalty. The ITAT held that remittance of TDS is not the same

YESHWANTHRAJ RANKA,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (APPEALS)- 7, BANGALORE

In the result, these three appeals of the assessee are allowed

ITA 1842/BANG/2019[2013-14]Status: DisposedITAT Bangalore19 Jun 2020AY 2013-14

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri. S. Vimal Chand Dhariwall, CAFor Respondent: Shri. K. N. Dhandapani, Addl. CIT (DR)(ITAT), Bengaluru

Section 200ASection 234Section 234ESection 246ASection 68

TDS) held up that NO Penalty / Fee can be levied U/s.234-E, up to the period of 01-06-2015, wherein

YESHWANTHRAJ RANKA,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (APPEALS)- 7, BANGALORE

In the result, these three appeals of the assessee are allowed

ITA 1844/BANG/2019[2015-16]Status: DisposedITAT Bangalore19 Jun 2020AY 2015-16

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri. S. Vimal Chand Dhariwall, CAFor Respondent: Shri. K. N. Dhandapani, Addl. CIT (DR)(ITAT), Bengaluru

Section 200ASection 234Section 234ESection 246ASection 68

TDS) held up that NO Penalty / Fee can be levied U/s.234-E, up to the period of 01-06-2015, wherein

YESHWANTHRAJ RANKA,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (APPEALS)- 7, BANGALORE

In the result, these three appeals of the assessee are allowed

ITA 1843/BANG/2019[2014-15]Status: DisposedITAT Bangalore19 Jun 2020AY 2014-15

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri. S. Vimal Chand Dhariwall, CAFor Respondent: Shri. K. N. Dhandapani, Addl. CIT (DR)(ITAT), Bengaluru

Section 200ASection 234Section 234ESection 246ASection 68

TDS) held up that NO Penalty / Fee can be levied U/s.234-E, up to the period of 01-06-2015, wherein

M/S RAMBUS CHIP TECHNOLOGIES (INDIA) PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the revenue’s appeal is dismissed and assessee’s appeal is partly allowed

ITA 23/BANG/2015[2009-10]Status: DisposedITAT Bangalore22 Jul 2015AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri Jason P.Boaz

For Appellant: Shri G.C.Srivastava, AdvocateFor Respondent: Dr.P.K.Srihari, Addl.CIT(DR)

Section 10ASection 115JSection 143(3)Section 234BSection 92C

penalty in the event of default for non-payment of TDS. Section 271C provides for penalty for non-deduction of tax. Section

DCIT, BANGALORE vs. M/S RAMBUS CHIP TECHNOLOGIES (INDIA) PVT. LTD.,, BANGALORE

In the result, the revenue’s appeal is dismissed and assessee’s appeal is partly allowed

ITA 61/BANG/2015[2009-10]Status: DisposedITAT Bangalore22 Jul 2015AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri Jason P.Boaz

For Appellant: Shri G.C.Srivastava, AdvocateFor Respondent: Dr.P.K.Srihari, Addl.CIT(DR)

Section 10ASection 115JSection 143(3)Section 234BSection 92C

penalty in the event of default for non-payment of TDS. Section 271C provides for penalty for non-deduction of tax. Section