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

Sorted by relevance

Pune651Chennai565Patna466Bangalore398Delhi356Cochin318Mumbai214Indore152Nagpur112Visakhapatnam57Dehradun46Hyderabad44Kolkata40Surat31Karnataka27Raipur20Jaipur18Kerala17Lucknow13Cuttack12Panaji11Amritsar10Rajkot10Guwahati6Jodhpur5Agra5Chandigarh4Ahmedabad3Ranchi2Jabalpur1

Key Topics

Section 234E337Section 200A176TDS100Section 20088Section 200(3)36Section 206C36Section 271H32Section 25030Deduction27Section 201

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

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

Showing 1–20 of 398 · Page 1 of 20

...
21
Condonation of Delay17
Limitation/Time-bar12

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

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

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

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

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

section 200A to levy any late fee u/s 234E prior to amendment of the law on 1-6-2015. Therefore, the demand of late fee would be automatically cancelled as the law prevailing at that time u/s 200A did not allow such levy while processing the TDS returns. 3

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

section 200A to levy any late fee u/s 234E prior to amendment of the law on 1-6-2015. Therefore, the demand of late fee would be automatically cancelled as the law prevailing at that time u/s 200A did not allow such levy while processing the TDS returns. 3

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

section 200A to levy any late fee u/s 234E prior to amendment of the law on 1-6-2015. Therefore, the demand of late fee would be automatically cancelled as the law prevailing at that time u/s 200A did not allow such levy while processing the TDS returns. 3

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

section 200A to levy any late fee u/s 234E prior to amendment of the law on 1-6-2015. Therefore, the demand of late fee would be automatically cancelled as the law prevailing at that time u/s 200A did not allow such levy while processing the TDS returns. 3

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

section 200A to levy any late fee u/s 234E prior to amendment of the law on 1-6-2015. Therefore, the demand of late fee would be automatically cancelled as the law prevailing at that time u/s 200A did not allow such levy while processing the TDS returns. 3

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

section 200A to levy any late fee u/s 234E prior to amendment of the law on 1-6-2015. Therefore, the demand of late fee would be automatically cancelled as the law prevailing at that time u/s 200A did not allow such levy while processing the TDS returns. 3

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

section 200A to levy any late fee u/s 234E prior to amendment of the law on 1-6-2015. Therefore, the demand of late fee would be automatically cancelled as the law prevailing at that time u/s 200A did not allow such levy while processing the TDS returns. 3

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

section 200A to levy any late fee u/s 234E prior to amendment of the law on 1-6-2015. Therefore, the demand of late fee would be automatically cancelled as the law prevailing at that time u/s 200A did not allow such levy while processing the TDS returns. 3

DR C FERNANDES CO-OPERATIVE CREDIT SOCIETY ,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 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

section 200A to levy any late fee u/s 234E prior to amendment of the law on 1-6-2015. Therefore, the demand of late fee would be automatically cancelled as the law prevailing at that time u/s 200A did not allow such levy while processing the TDS returns. 3

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

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section. 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E

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

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section. 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E

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

TDS after 1-7-2012.[Para 18] Hence, it can be said that, the mechanism provided for enforceability of section 200(3) or section 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 271 H providing for penal provision for such failure

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

MINDLOGICX INFRATEC LIMITED,BENGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, GHAZIABAD

In the result, all these appeals by the assessee are allowed

ITA 467/BANG/2022[2013-14]Status: DisposedITAT Bangalore19 Jul 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Shri.Laxmi Prasad Sahu

For Appellant: Shri. Hemanth, CAFor Respondent: Shri. Narayana. K. R, Addl. DIT(DR)(ITAT), Bengaluru
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

3. Aggrieved by the aforesaid orders, the assessee filed application u/s.154 of the Act before the AO pointing out that the provisions of section 234E of the Act was inserted by the Finance Act, 2012 w.e.f. 1.7.2012. Section 200A of the Act is a provision which deals with how a return of TDS

MINDLOGICX INFRATEC LIMITED,BENGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, GHAZIABAD

In the result, all these appeals by the assessee are allowed

ITA 468/BANG/2022[2014-15]Status: DisposedITAT Bangalore19 Jul 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Shri.Laxmi Prasad Sahu

For Appellant: Shri. Hemanth, CAFor Respondent: Shri. Narayana. K. R, Addl. DIT(DR)(ITAT), Bengaluru
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

3. Aggrieved by the aforesaid orders, the assessee filed application u/s.154 of the Act before the AO pointing out that the provisions of section 234E of the Act was inserted by the Finance Act, 2012 w.e.f. 1.7.2012. Section 200A of the Act is a provision which deals with how a return of TDS

MINDLOGICX INFRATEC LIMITED,BENGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, GHAZIABAD

In the result, all these appeals by the assessee are allowed

ITA 466/BANG/2022[2013-14]Status: DisposedITAT Bangalore19 Jul 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Shri.Laxmi Prasad Sahu

For Appellant: Shri. Hemanth, CAFor Respondent: Shri. Narayana. K. R, Addl. DIT(DR)(ITAT), Bengaluru
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

3. Aggrieved by the aforesaid orders, the assessee filed application u/s.154 of the Act before the AO pointing out that the provisions of section 234E of the Act was inserted by the Finance Act, 2012 w.e.f. 1.7.2012. Section 200A of the Act is a provision which deals with how a return of TDS