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3 results for “condonation of delay”+ Section 234Eclear

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Key Topics

Section 234E8Section 200A6TDS3Section 1952Section 2342

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

Section 234E of the Act. Therefore, in case, there is a default or delay in submitting the TDS statements, a late fee shall be levied as contemplated u/s 234E of the Act and the A.O. shall compute such fee while processing the statements of TDS u/s. 200A in accordance with the provisions of sec. 234E. Thus

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

Section FY Quarter Due Date Date of filing i) Rs. 90400/- 234E 2013-14/Q2 15.10.2013 03.01.2015 ii) Rs. 37,886/- 234E 2013-14/Q4 31.05.2014 02.01.2015 3. That the assessee filed the first appeal before the CIT(A), NFAC, Delhi which was dismissed on 03.12.2021. 4. That aggrieved with the decision of CIT(A), NFAC, Delhi the assessee

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

Section FY Quarter Due Date Date of filing i) Rs. 90400/- 234E 2013-14/Q2 15.10.2013 03.01.2015 ii) Rs. 37,886/- 234E 2013-14/Q4 31.05.2014 02.01.2015 3. That the assessee filed the first appeal before the CIT(A), NFAC, Delhi which was dismissed on 03.12.2021. 4. That aggrieved with the decision of CIT(A), NFAC, Delhi the assessee