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398 results for “TDS”+ Section 200A(2)clear

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Key Topics

Section 234E381Section 200A199Section 200122TDS99Section 206C60Section 200(3)42Deduction33Section 271H32Section 15431Section 201

DR C FERNANDES CO-OPERATIVE CREDIT SOCIETY LIMITED ,UTTARA KANNADA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CELL TDS , UTTARA KANNADA

In the result, all nine appeals filed by the assessee for Assessment

ITA 1485/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Jan 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

2 on 09- Mar-2013 which was due to be filed on 15-Oct-2012. There was a delay in filing of TDS returns due to some technical reasons. 3. The TDS Central Processing Cell (Hereafter referred as TDS-CPC) processed the return and issued intimation u/s 200A and levied a late fees of Rs.22,263 for delay in filing

DR C FERNANDES CO-OPERATIVE CREDIT SOCIETY ,UTTARA KANNADA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CELL TDS , UTTARA KANNADA

Showing 1–20 of 398 · Page 1 of 20

...
29
Condonation of Delay16
Limitation/Time-bar12

In the result, all nine appeals filed by the assessee for Assessment

ITA 1490/BANG/2018[2015-16]Status: DisposedITAT Bangalore17 Jan 2019AY 2015-16

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

2 on 09- Mar-2013 which was due to be filed on 15-Oct-2012. There was a delay in filing of TDS returns due to some technical reasons. 3. The TDS Central Processing Cell (Hereafter referred as TDS-CPC) processed the return and issued intimation u/s 200A and levied a late fees of Rs.22,263 for delay in filing

DR C FERNANDES CO-OPERATIVE CREDIT SOCIETY LIMITED ,UTTARA KANNADA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CELL TDS , UTTARA KANNADA

In the result, all nine appeals filed by the assessee for Assessment

ITA 1486/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Jan 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

2 on 09- Mar-2013 which was due to be filed on 15-Oct-2012. There was a delay in filing of TDS returns due to some technical reasons. 3. The TDS Central Processing Cell (Hereafter referred as TDS-CPC) processed the return and issued intimation u/s 200A and levied a late fees of Rs.22,263 for delay in filing

DR C FERNANDES CO-OPERATIVE CREDIT SOCIETY LIMITED ,UTTARA KANNADA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CELL TDS , UTTARA KANNADA

In the result, all nine appeals filed by the assessee for Assessment

ITA 1487/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Jan 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

2 on 09- Mar-2013 which was due to be filed on 15-Oct-2012. There was a delay in filing of TDS returns due to some technical reasons. 3. The TDS Central Processing Cell (Hereafter referred as TDS-CPC) processed the return and issued intimation u/s 200A and levied a late fees of Rs.22,263 for delay in filing

DR C FERNANDES CO-OPERATIVE CREDIT SOCIETY LIMITED ,UTTARA KANNADA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CELL TDS , UTTARA KANNADA

In the result, all nine appeals filed by the assessee for Assessment

ITA 1489/BANG/2018[2015-16]Status: DisposedITAT Bangalore17 Jan 2019AY 2015-16

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

2 on 09- Mar-2013 which was due to be filed on 15-Oct-2012. There was a delay in filing of TDS returns due to some technical reasons. 3. The TDS Central Processing Cell (Hereafter referred as TDS-CPC) processed the return and issued intimation u/s 200A and levied a late fees of Rs.22,263 for delay in filing

DR C FERNANDES CO-OPERATIVE CREDIT SOCIETY LIMITED ,UTTARA KANNADA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CELL-TDS , UTTARA PRADESH

In the result, all nine appeals filed by the assessee for Assessment

ITA 1482/BANG/2018[2013-14]Status: DisposedITAT Bangalore17 Jan 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

2 on 09- Mar-2013 which was due to be filed on 15-Oct-2012. There was a delay in filing of TDS returns due to some technical reasons. 3. The TDS Central Processing Cell (Hereafter referred as TDS-CPC) processed the return and issued intimation u/s 200A and levied a late fees of Rs.22,263 for delay in filing

DR C FERNANDES CO-OPERATIVE CREDIT SOCIETY LIMITED ,UTTARA KANNADA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CELL TDS , UTTARA KANNADA

In the result, all nine appeals filed by the assessee for Assessment

ITA 1488/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Jan 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

2 on 09- Mar-2013 which was due to be filed on 15-Oct-2012. There was a delay in filing of TDS returns due to some technical reasons. 3. The TDS Central Processing Cell (Hereafter referred as TDS-CPC) processed the return and issued intimation u/s 200A and levied a late fees of Rs.22,263 for delay in filing

DR C FERNANDES CO-OPERATIVE CREDIT SOCIETY LIMITED ,UTTARA KANNADA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CELL-TDS ,, UTTARA KANNADA

In the result, all nine appeals filed by the assessee for Assessment

ITA 1483/BANG/2018[2013-14]Status: DisposedITAT Bangalore17 Jan 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

2 on 09- Mar-2013 which was due to be filed on 15-Oct-2012. There was a delay in filing of TDS returns due to some technical reasons. 3. The TDS Central Processing Cell (Hereafter referred as TDS-CPC) processed the return and issued intimation u/s 200A and levied a late fees of Rs.22,263 for delay in filing

DR C FERNANDES CO-OPERATIVE CREDIT SOCIETY LIMITED ,UTTARA KANNADA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(4), UTTARA KANNADA

In the result, all nine appeals filed by the assessee for Assessment

ITA 1484/BANG/2018[2013-14]Status: DisposedITAT Bangalore17 Jan 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

2 on 09- Mar-2013 which was due to be filed on 15-Oct-2012. There was a delay in filing of TDS returns due to some technical reasons. 3. The TDS Central Processing Cell (Hereafter referred as TDS-CPC) processed the return and issued intimation u/s 200A and levied a late fees of Rs.22,263 for delay in filing

VEENA SOMANI ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

In the result, both the appeals filed by the assessee for Assessment

ITA 2823/BANG/2018[2013-14]Status: DisposedITAT Bangalore04 Jun 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 154Section 200(1)Section 200ASection 200A(1)(c)Section 234E

2 of 17 2.1 The assessee filed the TDS statements in Form 24Q for Quarter 4 of Financial Year 2012-13 on 29.10.2013. Subsequent thereto, the assessee received an intimation from ACIT, CPC-TDS, under section 200A

VEENA SOMANI ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

In the result, both the appeals filed by the assessee for Assessment

ITA 2822/BANG/2018[2013-14]Status: DisposedITAT Bangalore04 Jun 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 154Section 200(1)Section 200ASection 200A(1)(c)Section 234E

2 of 17 2.1 The assessee filed the TDS statements in Form 24Q for Quarter 4 of Financial Year 2012-13 on 29.10.2013. Subsequent thereto, the assessee received an intimation from ACIT, CPC-TDS, under section 200A

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)
Section 250

2)(k) provided for the penalty of Rs.100 per day for each day of default in filing TDS statement and such provision also came to be inserted with effect from 1-4-2005. On 1-42010, section 200A

ROOMAN TECHNOLOGIES PVT LTD,BANGALORE vs. INCOME TAX OFFICER, WARD-3(1)& TDS, BANGALORE

In the result, appeals of the assessee are allowed

ITA 536/BANG/2025[2015-16 Q 3]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

2 SCC 107, we accept the appeal of the assessee for adjudication. ITA Nos.533 to 536/Bang/2025 Page 3 of 8 4. In all the above 4 appeals, the grounds raised by the assessee are challenging the addition made by the CPC for late filing of quarterly TDS TDS return and the amendment made in provision of section 200A

ROOMAN TECHNOLOGIES PVT LTD,BENGALURU vs. INCOME TAX OFFICER, WARD-3(1), BANGALORE

In the result, appeals of the assessee are allowed

ITA 533/BANG/2025[2015-16 Q4]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

2 SCC 107, we accept the appeal of the assessee for adjudication. ITA Nos.533 to 536/Bang/2025 Page 3 of 8 4. In all the above 4 appeals, the grounds raised by the assessee are challenging the addition made by the CPC for late filing of quarterly TDS TDS return and the amendment made in provision of section 200A

ROOMAN TECHNOLOGIES PVT LTD,BANGALORE vs. INCOME TAX OFFICER, WARD-3(1),, BANGALORE

In the result, appeals of the assessee are allowed

ITA 535/BANG/2025[2015-16 Q2]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

2 SCC 107, we accept the appeal of the assessee for adjudication. ITA Nos.533 to 536/Bang/2025 Page 3 of 8 4. In all the above 4 appeals, the grounds raised by the assessee are challenging the addition made by the CPC for late filing of quarterly TDS TDS return and the amendment made in provision of section 200A

ROOMAN TECHNOLOGIES PVT LTD., ,BENGALURU vs. INCOME TAX OFFICER, WARD-3(1), BANGALORE

In the result, appeals of the assessee are allowed

ITA 534/BANG/2025[2015-16 Q1]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

2 SCC 107, we accept the appeal of the assessee for adjudication. ITA Nos.533 to 536/Bang/2025 Page 3 of 8 4. In all the above 4 appeals, the grounds raised by the assessee are challenging the addition made by the CPC for late filing of quarterly TDS TDS return and the amendment made in provision of section 200A

M/S WIPRO LTD. vs. ITO,

In the result, the appeals of the assessee are allowed and S

ITA 1544/BANG/2013[2010-11]Status: DisposedITAT Bangalore12 Feb 2016AY 2010-11

Bench: Shri Abraham P George & Shri Vijaypal Rao

For Appellant: Shri B.K. Manjunatha, C.AFor Respondent: Shri Rajashekar, Addl. CIT (D.R)
Section 139ASection 156Section 200ASection 206ASection 90(2)Section 90A(2)

Section 200A of the Income Tax Act, 1961 (in short 'the Act') for the Assessment Year 2011-12. 2. The assessee has filed its quarterly E-TDS

DY DIT vs. M/S INFOSYS BPO LTD.,,

In the result, all the appeals of the revenue and the cross

ITA 1143/BANG/2013[2011-12]Status: DisposedITAT Bangalore29 Jun 2015AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Respondent: Dr. P.K.Srihari, Addl.CIT
Section 115ASection 200A(1)Section 200A(1)(b)Section 206ASection 246A

2(1), Bangalore does not satisfy the requirements of section 200A and consequently, the said intimation passed in invalid, bad in law and liable to be quashed without prejudice. 4. The ld.CIT(A)-IV, Bangalore has erred in concluding that section 206AA will be applicable whether or not the non- resident deductees are required to obtain PAN under section 139A

KOOUD SOFTWARE PRIVATE LIMITED,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX, CPC-TDS, GHAZIABAD

In the result, appeal of the assessee is allowed

ITA 82/BANG/2022[2013-14 (24Q-QII)]Status: DisposedITAT Bangalore25 Mar 2022

Bench: Shri George George K & Ms. Padmavathy S

For Appellant: Shri Mukesh Tyagi, C.AFor Respondent: Shri Sankar Ganesh D, JCIT(DR)
Section 200ASection 200A(1)Section 234Section 234E

TDS after, 101.0 7.2012. 19. Hence, it can he said that, the mechanism provided for enforceability of Section 200(3) or 206C (3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing ITA No.82-90/Bang/2022 Page 8 of 12 for penal provision for such

INFOSYS BPM LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE- 2(1), BENGALURU

In the result, the appeal filed by assessee is allowed for statistical purposes

ITA 1836/BANG/2019[2011-12]Status: DisposedITAT Bangalore11 Sept 2020AY 2011-12

Bench: Shri. George George K & B. R. Baskaran

For Appellant: Shri Sudheendra, C.AFor Respondent: Shri Sundar Rajan, Addl. CIT (DR)
Section 154Section 191Section 192Section 200ASection 206A

TDS, Ghaziabad ('AO') has erred in passing the intimation under section 154 read with section 200A of the Income Tax Act, 1961 ('the Act') in the manner passed by him and the Commissioner of Income Tax-(Appeals)-3 ('CIT(A)') has erred in confirming the said order. The said order being bad in law is liable to be quashed. 2