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240 results for “TDS”+ Section 206C(3)clear

Sorted by relevance

Pune244 Bangalore240 Delhi184 Chennai155 Mumbai62 Kolkata46 Raipur44 Cochin28 Ahmedabad26 Karnataka26 Jabalpur23 Jaipur21 Jodhpur20 Nagpur20 Rajkot18 Surat17 Indore14 Panaji10 Dehradun8 Lucknow8 Hyderabad6 Himachal Pradesh6 Chandigarh6 Amritsar5 Cuttack5 Guwahati4 Visakhapatnam3 Telangana2 Varanasi2 SC1 Rajasthan1 Calcutta1

Key Topics

Section 234E191 Section 200129 TDS95 Section 206C89 Section 200A70 Section 271H32 Section 20129 Section 200(3)26 Deduction26 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 240 · Page 1 of 12

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19

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 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

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

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

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

206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.” ITA No.2685 to2691/Bang/2019 Page 3 of 11 3. Aggrieved by the aforesaid orders, the assessee filed appeals before the CIT(A). The assessee’s contention

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

206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.” ITA No.2685 to2691/Bang/2019 Page 3 of 11 3. Aggrieved by the aforesaid orders, the assessee filed appeals before the CIT(A). The assessee’s contention

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

206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.” ITA No.2685 to2691/Bang/2019 Page 3 of 11 3. Aggrieved by the aforesaid orders, the assessee filed appeals before the CIT(A). The assessee’s contention

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

206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.” ITA No.2685 to2691/Bang/2019 Page 3 of 11 3. Aggrieved by the aforesaid orders, the assessee filed appeals before the CIT(A). The assessee’s contention

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

206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.” ITA No.2685 to2691/Bang/2019 Page 3 of 11 3. Aggrieved by the aforesaid orders, the assessee filed appeals before the CIT(A). The assessee’s contention

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

206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.” ITA No.2685 to2691/Bang/2019 Page 3 of 11 3. Aggrieved by the aforesaid orders, the assessee filed appeals before the CIT(A). The assessee’s contention

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

206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.” ITA No.2685 to2691/Bang/2019 Page 3 of 11 3. Aggrieved by the aforesaid orders, the assessee filed appeals before the CIT(A). The assessee’s contention

PACHISIA PLASTICS PRIVATE LIMITED ,KANAKPURA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

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

ITA 2666/BANG/2018[2013-14]Status: DisposedITAT Bangalore22 Mar 2019AY 2013-14

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

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)

Section 154Section 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

LALITH KUMAR DOSI ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS, GHAZIABAD

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

ITA 2676/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Mar 2019AY 2014-15

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

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)

Section 154Section 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

PACHISIA PLASTICS PRIVATE LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

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

ITA 2670/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Mar 2019AY 2014-15

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

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)

Section 154Section 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

PACHISIA PLASTICS PRIVATE LIMITED ,KANAKAPURA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

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

ITA 2667/BANG/2018[2013-14]Status: DisposedITAT Bangalore22 Mar 2019AY 2013-14

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

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)

Section 154Section 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

LALIT KUMAR DOSI ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS, GHAZIABAD

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

ITA 2660/BANG/2018[2013-14]Status: DisposedITAT Bangalore22 Mar 2019AY 2013-14

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

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)

Section 154Section 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

MANOJ KUMAR JAISWAL ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

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

ITA 2658/BANG/2018[2013-14]Status: DisposedITAT Bangalore22 Mar 2019AY 2013-14

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

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)

Section 154Section 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

LALIT KUMAR DOSI ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS, GHAIABAD

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

ITA 2675/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Mar 2019AY 2014-15

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

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)

Section 154Section 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