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10 results for “TDS”+ Section 200A(1)(c)clear

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Key Topics

Section 234E69Section 200A45TDS10Section 2006Section 200(3)4Section 200A(1)3Section 1543Section 246A3Deduction3Section 234

SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

ITA 183/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh28 Feb 2019AY 2014-15

Bench: Shri N.K. Saini & Shri Sanjay Garg

For Appellant: Shri. Tejmohan Singh, AdvocateFor Respondent: Smt. Meenakshi Vohra, Sr. DR
Section 154Section 200Section 200(3)Section 200ASection 234ESection 246A

TDS statement was not filed within the time specified in section 200(3) of the Act. In its recent order in Rajesh Kourani Vs Union of India [2017] 83 taxmann.com 137 (Gujarat) the Hon'ble Gujarat High Court has held that the amendment in section 200A by recasting clause (c) of sub-section (1

2
Natural Justice2

SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

ITA 184/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh28 Feb 2019AY 2014-15

Bench: Shri N.K. Saini & Shri Sanjay Garg

For Appellant: Shri. Tejmohan Singh, AdvocateFor Respondent: Smt. Meenakshi Vohra, Sr. DR
Section 154Section 200Section 200(3)Section 200ASection 234ESection 246A

TDS statement was not filed within the time specified in section 200(3) of the Act. In its recent order in Rajesh Kourani Vs Union of India [2017] 83 taxmann.com 137 (Gujarat) the Hon'ble Gujarat High Court has held that the amendment in section 200A by recasting clause (c) of sub-section (1

SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

ITA 185/CHANDI/2018[2015-16]Status: DisposedITAT Chandigarh28 Feb 2019AY 2015-16

Bench: Shri N.K. Saini & Shri Sanjay Garg

For Appellant: Shri. Tejmohan Singh, AdvocateFor Respondent: Smt. Meenakshi Vohra, Sr. DR
Section 154Section 200Section 200(3)Section 200ASection 234ESection 246A

TDS statement was not filed within the time specified in section 200(3) of the Act. In its recent order in Rajesh Kourani Vs Union of India [2017] 83 taxmann.com 137 (Gujarat) the Hon'ble Gujarat High Court has held that the amendment in section 200A by recasting clause (c) of sub-section (1

SH. SAURABH KAUSHIK,PANCHKULA vs. ITO, WARD 2(1), CHANDIGARH

In the result, the appeal of the assessee is dismissed

ITA 312/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh28 Aug 2024AY 2020-21

Bench: The Disposal Of The Same.

For Appellant: Shri Parikshit Aggarwal., CA and Ms. Shruti Khandelwal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 194ISection 195Section 200(3)Section 200ASection 234E

c) of sub-section (1) of Section 200A of the Act provides for adjustment on account of fee if any to be computed in accordance with the provisions of Section 234E of the Act. Therefore, in case, there is a default or delay in submitting the TDS

HP AGRO INDUSTRIES CORP. LTD.,PARWANOO vs. ACIT, CPC (TDS), VAISHALI

In the result, the appeal of the assessee is allowed

ITA 1072/CHANDI/2018[2015-16]Status: DisposedITAT Chandigarh05 Jul 2021AY 2015-16

Bench: Shri N.K. Saini & Shri R.L Negiआयकरअपीलसं./Ita No. 1072/Chd/2018 "नधा"रणवष" / Assessment Year : 2015-16 M/S H.P. Agro Industries The Asstt. Cit, बनाम Corporation Ltd., Centralized Processing Cell-Tds, Plot No. 8, Bangluru Pesticide Unit, Parwanoo (H.P) "थायीलेखासं./Pan No: Ptlh11428E अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing "नधा"रतीक"ओरसे/Assessee By : Shri Manoj Kumar, Advocate राज"वक"ओरसे/ Revenue By : Smt. Meenakshi Vohra, Addl. Cit(Dr)

For Appellant: Shri Manoj Kumar, AdvocateFor Respondent: Smt. Meenakshi Vohra, Addl. CIT(DR)
Section 200(1)(c)Section 200A(1)Section 234E

TDS return was 15.07.2014 for the period between 01.04.2014 to 30.06.2014 and amendment of section 200A(1) (c ) of Income

BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

ITA 35/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

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

BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

ITA 38/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

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

PRINCIPAL RAJIV GANDHI GOVT. AYURVEDIC COLLEGE ,PAPROLA vs. ACIT, CPC, TDS, GHAZIABAD (ITO, TDS), PALAMPUR

In the result, both the appeals of the assessee are dismissed

ITA 1463/CHANDI/2017[2016-17]Status: DisposedITAT Chandigarh11 May 2018AY 2016-17

Bench: Smt. Diva Singh & Ms. Annapurna Gupta

For Appellant: Sh. S.S. GuleriaFor Respondent: Sh. Manjit Singh
Section 142Section 200Section 200ASection 200A(1)Section 234E

TDS returns as per the provisions of section 234E and not “levying” the same. For a better understanding ,section 200A is reproduced hereunder: "200A. Processing of statements of tax deducted at source.— (1) Where a statement of tax deduction at source has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section

PRINCIPAL RAJIV GANDHI GOVT. AYURVEDIC COLLEGE ,PAPROLA vs. ACIT, CPC, TDS, GHAZIABAD (ITO, TDS), PALAMPUR

In the result, both the appeals of the assessee are dismissed

ITA 1663/CHANDI/2017[2016-17]Status: DisposedITAT Chandigarh11 May 2018AY 2016-17

Bench: Smt. Diva Singh & Ms. Annapurna Gupta

For Appellant: Sh. S.S. GuleriaFor Respondent: Sh. Manjit Singh
Section 142Section 200Section 200ASection 200A(1)Section 234E

TDS returns as per the provisions of section 234E and not “levying” the same. For a better understanding ,section 200A is reproduced hereunder: "200A. Processing of statements of tax deducted at source.— (1) Where a statement of tax deduction at source has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section

NAVPREET SINGH BHASIN,CHANDIGARH vs. ITO, TDS-2, CHANDIGARH

In the result, all the appeals are allowed for statistical purposes

ITA 1002/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh20 Apr 2022AY 2013-14

Bench: Smt. Diva Singh & Shri Vikram Singh Yadav

For Appellant: Shri S.K. Bhasin, CAFor Respondent: Dr. Ranjeet Kaur, Sr. D.R
Section 200Section 200ASection 200A(1)(c)Section 234E

TDS returns for the financial years 2012-13, 13-14 & 14-15. It was submitted that there was no provision for levying fee under section 200A for the period prior to 01.06.2015 and the same was subsequently inserted in section 200A(1)(c