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239 results for “TDS”+ Section 206Cclear

Sorted by relevance

Bangalore239 Pune236 Delhi182 Chennai155 Mumbai61 Raipur44 Kolkata41 Cochin28 Ahmedabad26 Jodhpur20 Jaipur18 Nagpur16 Rajkot15 Indore14 Panaji10 Dehradun8 Lucknow8 Himachal Pradesh6 Guwahati4 Chandigarh4 Amritsar4 Visakhapatnam3 Hyderabad3 Cuttack2 Telangana2 Calcutta1 SC1 Surat1 Karnataka1 Rajasthan1

Key Topics

Section 234E179 Section 200119 TDS95 Section 206C91 Section 200A67 Section 271H32 Section 20127 Deduction25 Section 200(3)24 Section 154

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

206C(3) was by virtue of Section 272A(2)(k) of the Act which provided for the penalty of Rs.100/- per day for each day of default in filing TDS

Showing 1–20 of 239 · Page 1 of 12

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Condonation of Delay9

Addition to Income9

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

206C(3) was by virtue of Section 272A(2)(k) of the Act which provided for the penalty of Rs.100/- per day for each day of default in filing TDS

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

206C(3) was by virtue of Section 272A(2)(k) of the Act which provided for the penalty of Rs.100/- per day for each day of default in filing TDS

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

206C(3) was by virtue of Section 272A(2)(k) of the Act which provided for the penalty of Rs.100/- per day for each day of default in filing TDS

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

206C(3) was by virtue of Section 272A(2)(k) of the Act which provided for the penalty of Rs. 100/ - per day for each day of default in filing 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)

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

SOUTH WESTERN RAILWAY,HUBLI vs. CIT, HUBLI

In the result, the appeals of the assessee are allowed for statistical

ITA 1434/BANG/2015[2007-08]Status: DisposedITAT Bangalore29 Jul 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Tulajappa Kalburgi, AdvocateFor Respondent: Shri Sunil Kumar Agarwal, JCIT

Section 156Section 191Section 201Section 201(1)Section 206Section 206CSection 206C(6)Section 6Section 6A

Sections 206C r.w.s. 201(1A) of the Income Tax Act, 1961 (in short 'the Act') for the Assessment Years 2007- 08 to 2012-13. 2. The assessee has raised common grounds in these appeals as under : “ (1) That the learned Respondent is erred in confirming the order of Income Tax Officer (TDS

M/S. HOTEL ASHOK GARDEN ,DHARWAD vs. THE INCOME TAX OFFICER, WARD-1(1), , HUBLI

In the result, appeals of the assessee are allowed

ITA 14/BANG/2023[2018-19]Status: DisposedITAT Bangalore06 Feb 2023AY 2018-19

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Preethi S. Patel, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel

Section 143(1)Section 154Section 206CSection 254

TDS certificate has been issued at first place. If we look at the provisions of section 206C read with section

M/S. HOTEL ASHOK GARDEN ,DHARWAD vs. THE INCOME TAX OFFICER, WARD-1(1), , HUBLI

In the result, appeals of the assessee are allowed

ITA 15/BANG/2023[2019-2020]Status: DisposedITAT Bangalore06 Feb 2023AY 2019-2020

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Preethi S. Patel, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel

Section 143(1)Section 154Section 206CSection 254

TDS certificate has been issued at first place. If we look at the provisions of section 206C read with section

M/S. HOTEL ASHOK GARDEN ,DHARWAD vs. THE INCOME TAX OFFICER, WARD-1(1), , HUBLI

In the result, appeals of the assessee are allowed

ITA 13/BANG/2023[2017-18]Status: DisposedITAT Bangalore06 Feb 2023AY 2017-18

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Preethi S. Patel, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel

Section 143(1)Section 154Section 206CSection 254

TDS certificate has been issued at first place. If we look at the provisions of section 206C read with section

M/S. HOTEL ASHOK GARDEN ,DHARWAD vs. THE INCOME TAX OFFICER, WARD-1(1), , HUBLI

In the result, appeals of the assessee are allowed

ITA 12/BANG/2023[2016-17]Status: DisposedITAT Bangalore06 Feb 2023AY 2016-17

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Preethi S. Patel, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel

Section 143(1)Section 154Section 206CSection 254

TDS certificate has been issued at first place. If we look at the provisions of section 206C read with section

CICILIA PINTO,MANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, GHAZIABAD

In the result, the appeals filed by the assessee are dismissed

ITA 621/BANG/2021[2013-14]Status: DisposedITAT Bangalore13 May 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Smt. Vanaja, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R

Section 156Section 200Section 200ASection 201Section 206CSection 234ESection 234E(3)Section 243E(3)Section 250Section 3

TDS quarterly status of Q2 (26Q) for these two assessment years. As per provisions of section 234E of the Act, where a person fails to deliver or cause to be delivered, a statement within the time prescribed in section 200(3) of the Act or the proviso to section 206C

CICILIA PINTO,MANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, GHAZIABAD

In the result, the appeals filed by the assessee are dismissed

ITA 622/BANG/2021[2014-15(26Q-Q1)]Status: DisposedITAT Bangalore13 May 2022

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Smt. Vanaja, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R

Section 156Section 200Section 200ASection 201Section 206CSection 234ESection 234E(3)Section 243E(3)Section 250Section 3

TDS quarterly status of Q2 (26Q) for these two assessment years. As per provisions of section 234E of the Act, where a person fails to deliver or cause to be delivered, a statement within the time prescribed in section 200(3) of the Act or the proviso to section 206C

SAROJA VASANTH ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , BANGALORE

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

ITA 2688/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT

Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

TDS is liable to pay by way of fee a sum of Rs.200/- per day during which the failure continues. Section 234E of the Act inserted by the Finance Act, 2012 w.e.f. 1.7.2012. reads as follows:- “Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause

SAROJA VASANTH ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

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

ITA 2689/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT

Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

TDS is liable to pay by way of fee a sum of Rs.200/- per day during which the failure continues. Section 234E of the Act inserted by the Finance Act, 2012 w.e.f. 1.7.2012. reads as follows:- “Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause

SAROJA VASANTH ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIBAD

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

ITA 2687/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT

Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

TDS is liable to pay by way of fee a sum of Rs.200/- per day during which the failure continues. Section 234E of the Act inserted by the Finance Act, 2012 w.e.f. 1.7.2012. reads as follows:- “Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause

SAROJA VASANTH ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

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

ITA 2690/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT

Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

TDS is liable to pay by way of fee a sum of Rs.200/- per day during which the failure continues. Section 234E of the Act inserted by the Finance Act, 2012 w.e.f. 1.7.2012. reads as follows:- “Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause

SAROJA VASANTH ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

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

ITA 2691/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT

Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

TDS is liable to pay by way of fee a sum of Rs.200/- per day during which the failure continues. Section 234E of the Act inserted by the Finance Act, 2012 w.e.f. 1.7.2012. reads as follows:- “Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause

SAROJA VASANTH ,BANGALORE vs. ASSISSTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

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

ITA 2686/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT

Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

TDS is liable to pay by way of fee a sum of Rs.200/- per day during which the failure continues. Section 234E of the Act inserted by the Finance Act, 2012 w.e.f. 1.7.2012. reads as follows:- “Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause

SAROJA VASANTH ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX TDS CPC , GHAZIABAD

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

ITA 2685/BANG/2018[2013-14]Status: DisposedITAT Bangalore22 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT

Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

TDS is liable to pay by way of fee a sum of Rs.200/- per day during which the failure continues. Section 234E of the Act inserted by the Finance Act, 2012 w.e.f. 1.7.2012. reads as follows:- “Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause