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69 results for “TDS”+ Section 271Hclear

Sorted by relevance

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Key Topics

Section 234E249Section 200A179TDS69Section 10(5)42Section 271H32Penalty19Section 25018Section 27114Section 1014Exemption

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 within the prescribed time. But, in our view, Section 234E cannot be read in isolation and is required to be read with the mechanism and the mode provided for its enforcement. As observed by us hereinabove, when Section 234E was inserted in the Act simultaneously, Section 271H

Showing 1–20 of 69 · Page 1 of 4

14
Section 200(3)12
Condonation of Delay11

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 within the prescribed time. But, in our view, Section 234E cannot be read in isolation and is required to be read with the mechanism and the mode provided for its enforcement. As observed by us hereinabove, when Section 234E was inserted in the Act simultaneously, Section 271H

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 within the prescribed time. But, in our view, Section 234E cannot be read in isolation and is required to be read with the mechanism and the mode provided for its enforcement. As observed by us hereinabove, when Section 234E was inserted in the Act simultaneously, Section 271H

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 within the prescribed time. But, in our view, Section 234E cannot be read in isolation and is required to be read with the mechanism and the mode provided for its enforcement. As observed by us hereinabove, when Section 234E was inserted in the Act simultaneously, Section 271H

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 within the prescribed time. But, in our view, Section 234E cannot be read in isolation and is required to be read with the mechanism and the mode provided for its enforcement. As observed by us hereinabove, when Section 234E was inserted in the Act simultaneously, Section 271H

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 as per section 234E, the fee payable is provided but the mechanism ITA Nos.882-890/Bang/2023 Page 13 of 17 provided was that if there was failure to furnish statements within the prescribed date, the penalty under section 271 H (1) and (2) could be imposed. However, under sub-section (3) of section 271H

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

271H(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

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

271H(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

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

271H(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

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

271H(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

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

271H(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

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

271H(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

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

271H(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

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

271H(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

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

271H(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

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

271H(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

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

271H(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

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE- 3, BANGALORE

In the result, the appeals are allowed

ITA 2413/BANG/2019[2011-12]Status: DisposedITAT Bangalore12 Feb 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

271H, clause (c) or clause (d) of sub section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or subsection (1) or subsection (1A) of section 272BB or sub- section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c) of subsection (2) of section

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE - 3, BANGALORE

In the result, the appeals are allowed

ITA 2415/BANG/2019[2013-14]Status: DisposedITAT Bangalore12 Feb 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

271H, clause (c) or clause (d) of sub section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or subsection (1) or subsection (1A) of section 272BB or sub- section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c) of subsection (2) of section

M/S. STATE BANK OF INDIA,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE - 3, BANGALORE

In the result, the appeals are allowed

ITA 2414/BANG/2019[2012-13]Status: DisposedITAT Bangalore12 Feb 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

For Appellant: Shri H. MuralidharaFor Respondent: Shri Manjeet Singh, Addl.CIT(DR)(ITAT), Bengaluru
Section 10Section 10(5)Section 271

271H, clause (c) or clause (d) of sub section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or subsection (1) or subsection (1A) of section 272BB or sub- section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c) of subsection (2) of section