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4 results for “condonation of delay”+ Section 234E(2)clear

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Key Topics

Section 234E18Section 200A8TDS4Section 2342Section 1952

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

2) or sub-rule (3) or sub-rule (4), every person responsible for deduction of tax under section 194-IA shall furnish to the Director General of Income-tax (System) or the person authorised by the Director General of Income-tax (System) a challan-cum- statement in Form No. 26QB electronically in accordance with the procedures, formats and standards specified

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

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

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

condonation of delay and the appeal prior to amendments also did not make the imposition of late fees by Section 234E to be ultra vires.” We, therefore, find that the matter raised for consideration before the Hon’ble Rajasthan High Court was the constitutional validity of section 234E and as far as the issue of powers of the Assessing officer