BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

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

Sorted by relevance

Patna466Pune420Chennai308Delhi194Bangalore170Mumbai80Visakhapatnam54Nagpur41Cochin35Jaipur31Karnataka21Dehradun21Hyderabad15Surat14Ahmedabad13Agra10Kolkata10Panaji10Amritsar9Jodhpur8Lucknow8Indore6Raipur6Ranchi4Chandigarh4Jabalpur1

Key Topics

Section 234E501Section 200302Section 200A263Section 206C185TDS99Deduction65Section 200(3)63Section 20153Section 271H

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

c) to (I) of sub-section (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

DR C FERNANDES CO-OPERATIVE CREDIT SOCIETY LIMITED ,UTTARA KANNADA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CELL TDS , UTTARA KANNADA

Showing 1–20 of 170 · Page 1 of 9

...
32
Section 15420
Condonation of Delay16
Limitation/Time-bar13

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

c) to (I) of sub-section (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

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

c) to (I) of sub-section (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

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

c) to (I) of sub-section (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

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

c) to (I) of sub-section (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

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

c) to (I) of sub-section (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

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

c) to (I) of sub-section (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

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

c) to (I) of sub-section (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

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

c) to (I) of sub-section (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

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

c) to (I) of sub-section (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

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

c) to (I) of sub-section (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

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,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

delay in filing the appeal which is as under: 3. On going through the above condonation petition that the assessee had reasonable cause for not to file appeal within the speicified date and the reasons have been explained. Therefore, relying on the judgment of the Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag v. Katiji

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

delay in filing the appeal which is as under: 3. On going through the above condonation petition that the assessee had reasonable cause for not to file appeal within the speicified date and the reasons have been explained. Therefore, relying on the judgment of the Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag v. Katiji

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

delay in filing the appeal which is as under: 3. On going through the above condonation petition that the assessee had reasonable cause for not to file appeal within the speicified date and the reasons have been explained. Therefore, relying on the judgment of the Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag v. Katiji

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

delay in filing the appeal which is as under: 3. On going through the above condonation petition that the assessee had reasonable cause for not to file appeal within the speicified date and the reasons have been explained. Therefore, relying on the judgment of the Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag v. Katiji

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

condoned in filing these appeals and the appeals are deemed to be filed in time for further adjudication. 3. Brief facts of the case are that the assessee is a private limited company. The DCIT, CPC, Bangalore (AO) has passed the orders u/s 200A(1) the Act levying late fee towards the delay in filing the TDS returns

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 528/BANG/2021[2015-16 (26Q-Q4)]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

c) to (f) of sub-section (1) of section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under section 200A for computation and intimation for the payment of fee under section 234E could not be made in purported exercise of power under section 200A by the respondent for the period

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 519/BANG/2021[2013-14 (24Q-Q2)]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

c) to (f) of sub-section (1) of section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under section 200A for computation and intimation for the payment of fee under section 234E could not be made in purported exercise of power under section 200A by the respondent for the period