Search: TDS | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

394 results for “TDS”+ Section 234Eclear

Sorted by relevance

Pune638 Chennai523 Patna466 Bangalore394 Delhi339 Cochin303 Mumbai185 Indore153 Nagpur62 Visakhapatnam47 Hyderabad43 Kolkata33 Karnataka26 Raipur25 Dehradun21 Jaipur18 Lucknow13 Cuttack13 Amritsar11 Panaji11 Ahmedabad6 Guwahati6 Rajkot6 Surat6 Agra5 Jodhpur5 Chandigarh5 Ranchi2 Jabalpur1

Key Topics

Section 234E349 Section 200A176 TDS99 Section 20088 Section 200(3)36 Section 206C36 Section 25032 Section 271H32 Deduction27 Section 201

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

TDS returns issued intimations to the assessee under section 200A of the Act and charged the assessee late filing fees under section 234E

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

Showing 1–20 of 394 · Page 1 of 20

...

21

Condonation of Delay17

Limitation/Time-bar12

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

TDS returns issued intimations to the assessee under section 200A of the Act and charged the assessee late filing fees under section 234E

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

TDS returns issued intimations to the assessee under section 200A of the Act and charged the assessee late filing fees under section 234E

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

TDS returns issued intimations to the assessee under section 200A of the Act and charged the assessee late filing fees under section 234E

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

TDS returns issued intimations to the assessee under section 200A of the Act and charged the assessee late filing fees under section 234E

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

TDS returns issued intimations to the assessee under section 200A of the Act and charged the assessee late filing fees under section 234E

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

TDS returns issued intimations to the assessee under section 200A of the Act and charged the assessee late filing fees under section 234E

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

TDS returns issued intimations to the assessee under section 200A of the Act and charged the assessee late filing fees under section 234E

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

TDS returns issued intimations to the assessee under section 200A of the Act and charged the assessee late filing fees 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 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

TDS, under section 200A of the Income Tax Act, 1961 (in short ‘the Act’) dated 10.11.2013, levying fees of Rs.33,400/- 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

TDS, under section 200A of the Income Tax Act, 1961 (in short ‘the Act’) dated 10.11.2013, levying fees of Rs.33,400/- 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)

TDS statement on time possibly because a separate section 271 H was inserted in the Act.[Para 11] On 1-6-2015, clauses (c) to (f) came to be substituted under section 200A providing that the fee under section 234E

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

TDS statements. But, when Section 234E was inserted with effect from 1.7.2012 simultaneously, a second proviso was added under Section

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

TDS statements. But, when Section 234E was inserted with effect from 1.7.2012 simultaneously, a second proviso was added under Section

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

TDS statements. But, when Section 234E was inserted with effect from 1.7.2012 simultaneously, a second proviso was added under Section

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

TDS statements. But, when Section 234E was inserted with effect from 1.7.2012 simultaneously, a second proviso was added under Section

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 statements. But, when Section 234E was inserted with effect from 17.2012 simultaneously, a second proviso was added under Section

M/S. TRANSPOSE SOLUTIONS (INDIA) PRIVATE LIMITED,BENGALURU vs. ADDITIONAL COMMISSIONER OF INCOME TAX, CPC, TDS, BENGALURU

In the result appeal filed by assessee stands allowed for all years under consideration

ITA 2200/BANG/2019[2013-14]Status: DisposedITAT Bangalore08 Mar 2021AY 2013-14

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

For Appellant: Smt. Preethi Patel, AdvocateFor Respondent: Shri Kannan Narayanan, JCIT

Section 200Section 200ASection 200A(1)Section 234Section 234E

234E of the Act read with section 200A(1) is not applicable. 3. On the contrary the Ld.Sr.DR submitted that assessee has made the TDS

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

234E of the acts states that it shall be paid before delivering or causing to be delivered a statement in accordance with subsection (3) of section 200 or the proviso to sub section (3) of section 206C. Therefore, any late fee should have been deposited just at the time of delivering TDS

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

234E of the acts states that it shall be paid before delivering or causing to be delivered a statement in accordance with subsection (3) of section 200 or the proviso to sub section (3) of section 206C. Therefore, any late fee should have been deposited just at the time of delivering TDS