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225 results for “condonation of delay”+ Section 200A(1)clear

Sorted by relevance

Patna466Chennai431Pune371Bangalore225Delhi216Mumbai94Nagpur69Visakhapatnam59Cochin39Jaipur26Hyderabad24Karnataka21Dehradun19Surat19Panaji10Kolkata10Indore8Lucknow8Rajkot8Agra8Amritsar6Raipur6Chandigarh4Guwahati2Jabalpur2Jodhpur1Ahmedabad1

Key Topics

Section 234E496Section 200A263Section 200242Section 206C145TDS99Deduction50Section 200(3)48Section 20148Section 250

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

1) of Section 200A can be read as having prospective effect and not having retroactive character 01. effect. Resultantly, the demand under Section 200A for computation and intimation for the payn-2ent of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year

DR C FERNANDES CO-OPERATIVE CREDIT SOCIETY LIMITED ,UTTARA KANNADA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-12(4), UTTARA KANNADA

Showing 1–20 of 225 · Page 1 of 12

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34
Section 271H32
Condonation of Delay29
Limitation/Time-bar28

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

1) of Section 200A can be read as having prospective effect and not having retroactive character 01. effect. Resultantly, the demand under Section 200A for computation and intimation for the payn-2ent of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year

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

1) of Section 200A can be read as having prospective effect and not having retroactive character 01. effect. Resultantly, the demand under Section 200A for computation and intimation for the payn-2ent of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year

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

1) of Section 200A can be read as having prospective effect and not having retroactive character 01. effect. Resultantly, the demand under Section 200A for computation and intimation for the payn-2ent of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year

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

1) of Section 200A can be read as having prospective effect and not having retroactive character 01. effect. Resultantly, the demand under Section 200A for computation and intimation for the payn-2ent of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year

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

1) of Section 200A can be read as having prospective effect and not having retroactive character 01. effect. Resultantly, the demand under Section 200A for computation and intimation for the payn-2ent of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year

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

1) of Section 200A can be read as having prospective effect and not having retroactive character 01. effect. Resultantly, the demand under Section 200A for computation and intimation for the payn-2ent of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year

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

1) of Section 200A can be read as having prospective effect and not having retroactive character 01. effect. Resultantly, the demand under Section 200A for computation and intimation for the payn-2ent of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year

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

1) of Section 200A can be read as having prospective effect and not having retroactive character 01. effect. Resultantly, the demand under Section 200A for computation and intimation for the payn-2ent of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year

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

1) of Section 200A can be read as having prospective effect and not having retroactive character 01. effect. Resultantly, the demand under Section 200A for computation and intimation for the payn-2ent of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year

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

1) of Section 200A can be read as having prospective effect and not having retroactive character 01. effect. Resultantly, the demand under Section 200A for computation and intimation for the payn-2ent of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year

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

condone the delay in filing the appeal after relying on the above judgment. ITA Nos.882-890/Bang/2023 Page 10 of 17 19. Coming to the merit of the case, the sole issue involved in all these appeals are with regard to dismissing the appeal of the assessee by the CIT(A) for challenging the fee imposed u/s 234(E) for delay

M/S. VTH SOURCE COMPONENTS PRIVATE LIMITED,BANGALORE vs. THE COMMISSIONER OF INCOME TAX (APPEALS-3), BANGALORE

In the result, the appeal by the assessees is treated as allowed for statistical purpose

ITA 2620/BANG/2019[2013-14]Status: DisposedITAT Bangalore03 May 2022AY 2013-14

Bench: Shri N.V Vasudevan & Ms. Padmavathy Sassessment Year : 2013-14

For Appellant: Shri V Sudheendranath, ARFor Respondent: Shri Priyadarshini Mishra, Addl. CIT(DR)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

section 200A(1) was substituted by the Finance Act, 2015 w.e.f. 1.6.2015. The assessee contended that AO could levy fee u/s.234E of the Act while processing a return of TDS filed u/s.200(3) of the Act only by virtue of the provisions of Sec.200A(1)(c), (d) & (f) of the Act and those provisions came into force only from

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

1. 533/Bang/2025 Q1 Rs.4,42,200/- 2. 534/Bang/2025 Q2 Rs.4,42,200/- 3. 535/Bang/2025 Q3 Rs.4,42,200/- 4. 535/Bang/2025 Q4 Rs.4,42,200/- ITA Nos.533 to 536/Bang/2025 Page 2 of 8 2. There is a delay in filing all the appeals by 987 days. Assessee has filed affidavit for condonation of delay in filing the appeal which

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

1. 533/Bang/2025 Q1 Rs.4,42,200/- 2. 534/Bang/2025 Q2 Rs.4,42,200/- 3. 535/Bang/2025 Q3 Rs.4,42,200/- 4. 535/Bang/2025 Q4 Rs.4,42,200/- ITA Nos.533 to 536/Bang/2025 Page 2 of 8 2. There is a delay in filing all the appeals by 987 days. Assessee has filed affidavit for condonation of delay in filing the appeal which

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

1. 533/Bang/2025 Q1 Rs.4,42,200/- 2. 534/Bang/2025 Q2 Rs.4,42,200/- 3. 535/Bang/2025 Q3 Rs.4,42,200/- 4. 535/Bang/2025 Q4 Rs.4,42,200/- ITA Nos.533 to 536/Bang/2025 Page 2 of 8 2. There is a delay in filing all the appeals by 987 days. Assessee has filed affidavit for condonation of delay in filing the appeal which

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

1. 533/Bang/2025 Q1 Rs.4,42,200/- 2. 534/Bang/2025 Q2 Rs.4,42,200/- 3. 535/Bang/2025 Q3 Rs.4,42,200/- 4. 535/Bang/2025 Q4 Rs.4,42,200/- ITA Nos.533 to 536/Bang/2025 Page 2 of 8 2. There is a delay in filing all the appeals by 987 days. Assessee has filed affidavit for condonation of delay in filing the appeal which

DY DIT vs. M/S INFOSYS BPO LTD.,,

In the result, all the appeals of the revenue and the cross

ITA 1143/BANG/2013[2011-12]Status: DisposedITAT Bangalore29 Jun 2015AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Respondent: Dr. P.K.Srihari, Addl.CIT
Section 115ASection 200A(1)Section 200A(1)(b)Section 206ASection 246A

section 200A(1) of the Act with effect from 01-07-2012. It is fairly not disputed by the learned Standing Counsel for the respondents that if the appeals had been filed on or after 01-07-2012, the appeals were maintainable. Accordingly, as o the date of consideration of the appeals, the appeals were maintainable. It is stated that

SAMRAT GRANITES PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 525/BANG/2021[2014-15 (24Q-Q3)]Status: DisposedITAT Bangalore30 Dec 2021

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

1. The impugned order upholding intimation under section 200A of the Act is erroneous and contrary to the law and facts, against weight of evidence and probabilities of the case; 2. The Learned CIT(A) has erred in law and on facts in not condoning the delay

SAMRAT GRANITES PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 526/BANG/2021[2014-15 (26Q-Q1)]Status: DisposedITAT Bangalore30 Dec 2021

Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am

For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250

1. The impugned order upholding intimation under section 200A of the Act is erroneous and contrary to the law and facts, against weight of evidence and probabilities of the case; 2. The Learned CIT(A) has erred in law and on facts in not condoning the delay