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540 results for “TDS”+ Section 200Aclear

Sorted by relevance

Pune651 Chennai540 Patna466 Bangalore401 Delhi349 Mumbai194 Indore151 Cochin84 Nagpur55 Visakhapatnam49 Hyderabad44 Dehradun43 Kolkata40 Raipur20 Surat20 Kerala19 Jaipur18 Lucknow13 Cuttack12 Panaji11 Amritsar10 Rajkot6 Jodhpur5 Agra5 Chandigarh4 Ahmedabad3 Karnataka2 Guwahati2 Ranchi2 Jabalpur1

Key Topics

Section 234E456 Section 200A172 TDS100 Section 20044 Section 23439 Section 15431 Limitation/Time-bar27 Penalty23 Condonation of Delay21 Section 200A(1)(c)

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD-1,, CHENNAI

In the result, all the appeals filed by the assessee are allowed

ITA 3061/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Dec 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Hitesh, AdvocateFor Respondent: 17.12.2025

Section 154Section 200A(1)(c)Section 234ESection 3

Section 200A, no late processed the application for TDS under Section 200A, processed the application for TDS under Section 200A

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD-1, CHENNAI

Showing 1–20 of 540 · Page 1 of 27

...

20

Rectification u/s 1546

In the result, all the appeals filed by the assessee are allowed

ITA 3065/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Dec 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Hitesh, AdvocateFor Respondent: 17.12.2025

Section 154Section 200A(1)(c)Section 234ESection 3

Section 200A, no late processed the application for TDS under Section 200A, processed the application for TDS under Section 200A

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD-1,, CHENNAI

In the result, all the appeals filed by the assessee are allowed

ITA 3063/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Dec 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Hitesh, AdvocateFor Respondent: 17.12.2025

Section 154Section 200A(1)(c)Section 234ESection 3

Section 200A, no late processed the application for TDS under Section 200A, processed the application for TDS under Section 200A

PRAKASHCHAND,CHENNAI vs. ITO, TDS WARD 1,, CHENNAI

In the result, all the appeals filed by the assessee are allowed

ITA 3064/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Dec 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Hitesh, AdvocateFor Respondent: 17.12.2025

Section 154Section 200A(1)(c)Section 234ESection 3

Section 200A, no late processed the application for TDS under Section 200A, processed the application for TDS under Section 200A

RAMAMURTHY D.P.,PUDUCHERRY vs. ITO, TDS WARD,, PUDUCHERRY

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

ITA 1741/CHNY/2025[2013-14]Status: DisposedITAT Chennai28 Aug 2025AY 2013-14

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.1741 & 1742/Chny/2025 िनधा"रण वष" /Assessment Years: 2013-14 & 2014-15

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Mrs. R. Anitha, Addl. CIT

Section 154Section 200ASection 200A(1)(c)Section 234E

TDS returns under Section 200A of the Act, clause (c) to Sub-Section (1) to Section 200A was introduced with

RAMAMURTHY D.P.,PUDUCHERRY vs. ITO, TDS WARD,, PUDUCHERRY

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

ITA 1742/CHNY/2025[2014-15]Status: DisposedITAT Chennai28 Aug 2025AY 2014-15

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.1741 & 1742/Chny/2025 िनधा"रण वष" /Assessment Years: 2013-14 & 2014-15

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Mrs. R. Anitha, Addl. CIT

Section 154Section 200ASection 200A(1)(c)Section 234E

TDS returns under Section 200A of the Act, clause (c) to Sub-Section (1) to Section 200A was introduced with

ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR

In the result, all six these appeals filed by the assessee are allowed

ITA 33/CHNY/2025[2015-16]Status: DisposedITAT Chennai15 Jul 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT

Section 154Section 200ASection 234ESection 250

TDS returns under Section 200A of the Act, clause (c) to Sub-Section (1) to Section 200A was introduced with

ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR

In the result, all six these appeals filed by the assessee are allowed

ITA 32/CHNY/2025[2014-15]Status: DisposedITAT Chennai15 Jul 2025AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT

Section 154Section 200ASection 234ESection 250

TDS returns under Section 200A of the Act, clause (c) to Sub-Section (1) to Section 200A was introduced with

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

In the result, all the appeals filed by the assessee are allowed for

ITA 1053/CHNY/2022[2015-2016]Status: DisposedITAT Chennai11 Jun 2025AY 2015-2016

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Shri R. Devaraj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 200ASection 200A(1)(c)Section 234E

TDS returns under Section 200A of the Act, clause (c) to Sub-Section (1) to Section 200A was introduced with

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

In the result, all the appeals filed by the assessee are allowed for

ITA 1051/CHNY/2022[2015-2016]Status: DisposedITAT Chennai11 Jun 2025AY 2015-2016

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Shri R. Devaraj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 200ASection 200A(1)(c)Section 234E

TDS returns under Section 200A of the Act, clause (c) to Sub-Section (1) to Section 200A was introduced with

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

In the result, all the appeals filed by the assessee are allowed for

ITA 1050/CHNY/2022[2015-2016]Status: DisposedITAT Chennai11 Jun 2025AY 2015-2016

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Shri R. Devaraj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 200ASection 200A(1)(c)Section 234E

TDS returns under Section 200A of the Act, clause (c) to Sub-Section (1) to Section 200A was introduced with

M/S GOPURAM ENTERPRISES PVT LTD ,CHENNAI vs. ITO , TDS CPC , GHAZIABAD

In the result, all the appeals filed by the assessee are allowed for

ITA 1052/CHNY/2022[2015-2016]Status: DisposedITAT Chennai11 Jun 2025AY 2015-2016

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Shri R. Devaraj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 200ASection 200A(1)(c)Section 234E

TDS returns under Section 200A of the Act, clause (c) to Sub-Section (1) to Section 200A was introduced with

GOPURAM ENTERPRISES PRIVATE LIMITED,CHENNAI vs. ACIT CC 1(1), CHENNAI

In the result, all six these appeals filed by the assessee are allowed

ITA 1006/CHNY/2024[2014-15]Status: DisposedITAT Chennai26 Jun 2024AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/S. Gopuram Enterprises Private Limited, The Assistant Commissioner Of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, Cc 1(1) Chennai 600 028. Chennai Pan: Aaacs 9903R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R.Devaraj, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Irs, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per Manu Kumar Giri () This Bunch Of Six Appeals Being Ita Nos. 1002-1007 /Chny/2024 Filed By The Assessee ‘Gopuram Enterprises Private Limited’ [Formerly Known As ‘Savorit Limited’] Are Directed Against Separate Orders Of Even Date 31.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals)-17, Chennai & Pertain To The Assessment Years 2013-14 To 2014-15. Ita Nos/ 1002 To 1007Chny/2024 2. The Assessee Has Raised Similar Grounds Of Appeal For All The Assessment Years. We Will Take Up Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) As Lead Case. Grounds Of Appeal Filed In Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) Are Reproduced As Under:-

For Appellant: Shri. R.Devaraj, AdvocateFor Respondent: Shri. D. Hema Bhupal, IRS, JCIT

Section 200ASection 234Section 234ESection 292

TDS returns under Section 200A of the Act, clause (c) to Sub-Section (1) to Section 200A was introduced with

GOPURAM ENTERPRISES PRIVATE LIMITED,CHENNAI vs. ACIT CC1(1), CHENNAI

In the result, all six these appeals filed by the assessee are allowed

ITA 1005/CHNY/2024[2014-15]Status: DisposedITAT Chennai26 Jun 2024AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/S. Gopuram Enterprises Private Limited, The Assistant Commissioner Of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, Cc 1(1) Chennai 600 028. Chennai Pan: Aaacs 9903R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R.Devaraj, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Irs, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per Manu Kumar Giri () This Bunch Of Six Appeals Being Ita Nos. 1002-1007 /Chny/2024 Filed By The Assessee ‘Gopuram Enterprises Private Limited’ [Formerly Known As ‘Savorit Limited’] Are Directed Against Separate Orders Of Even Date 31.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals)-17, Chennai & Pertain To The Assessment Years 2013-14 To 2014-15. Ita Nos/ 1002 To 1007Chny/2024 2. The Assessee Has Raised Similar Grounds Of Appeal For All The Assessment Years. We Will Take Up Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) As Lead Case. Grounds Of Appeal Filed In Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) Are Reproduced As Under:-

For Appellant: Shri. R.Devaraj, AdvocateFor Respondent: Shri. D. Hema Bhupal, IRS, JCIT

Section 200ASection 234Section 234ESection 292

TDS returns under Section 200A of the Act, clause (c) to Sub-Section (1) to Section 200A was introduced with

GOPURAM ENTERPRISES PRIVATE LIMITED,CHENNAI vs. ACIT CC1(1), CHENNAI

In the result, all six these appeals filed by the assessee are allowed

ITA 1004/CHNY/2024[2013-14]Status: DisposedITAT Chennai26 Jun 2024AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/S. Gopuram Enterprises Private Limited, The Assistant Commissioner Of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, Cc 1(1) Chennai 600 028. Chennai Pan: Aaacs 9903R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R.Devaraj, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Irs, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per Manu Kumar Giri () This Bunch Of Six Appeals Being Ita Nos. 1002-1007 /Chny/2024 Filed By The Assessee ‘Gopuram Enterprises Private Limited’ [Formerly Known As ‘Savorit Limited’] Are Directed Against Separate Orders Of Even Date 31.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals)-17, Chennai & Pertain To The Assessment Years 2013-14 To 2014-15. Ita Nos/ 1002 To 1007Chny/2024 2. The Assessee Has Raised Similar Grounds Of Appeal For All The Assessment Years. We Will Take Up Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) As Lead Case. Grounds Of Appeal Filed In Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) Are Reproduced As Under:-

For Appellant: Shri. R.Devaraj, AdvocateFor Respondent: Shri. D. Hema Bhupal, IRS, JCIT

Section 200ASection 234Section 234ESection 292

TDS returns under Section 200A of the Act, clause (c) to Sub-Section (1) to Section 200A was introduced with

GOPURAM ENTERPRISES PRIVATE LIMITED,CHENNAI vs. ACIT C 1(1), CHENNAI

In the result, all six these appeals filed by the assessee are allowed

ITA 1002/CHNY/2024[2013-14]Status: DisposedITAT Chennai26 Jun 2024AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/S. Gopuram Enterprises Private Limited, The Assistant Commissioner Of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, Cc 1(1) Chennai 600 028. Chennai Pan: Aaacs 9903R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R.Devaraj, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Irs, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per Manu Kumar Giri () This Bunch Of Six Appeals Being Ita Nos. 1002-1007 /Chny/2024 Filed By The Assessee ‘Gopuram Enterprises Private Limited’ [Formerly Known As ‘Savorit Limited’] Are Directed Against Separate Orders Of Even Date 31.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals)-17, Chennai & Pertain To The Assessment Years 2013-14 To 2014-15. Ita Nos/ 1002 To 1007Chny/2024 2. The Assessee Has Raised Similar Grounds Of Appeal For All The Assessment Years. We Will Take Up Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) As Lead Case. Grounds Of Appeal Filed In Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) Are Reproduced As Under:-

For Appellant: Shri. R.Devaraj, AdvocateFor Respondent: Shri. D. Hema Bhupal, IRS, JCIT

Section 200ASection 234Section 234ESection 292

TDS returns under Section 200A of the Act, clause (c) to Sub-Section (1) to Section 200A was introduced with

GOPURAM ENTERPRISES PRIVATE LIMITED,CHENNAI vs. ITO, CHENNAI

In the result, all six these appeals filed by the assessee are allowed

ITA 1007/CHNY/2024[2014-15]Status: DisposedITAT Chennai26 Jun 2024AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/S. Gopuram Enterprises Private Limited, The Assistant Commissioner Of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, Cc 1(1) Chennai 600 028. Chennai Pan: Aaacs 9903R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R.Devaraj, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Irs, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per Manu Kumar Giri () This Bunch Of Six Appeals Being Ita Nos. 1002-1007 /Chny/2024 Filed By The Assessee ‘Gopuram Enterprises Private Limited’ [Formerly Known As ‘Savorit Limited’] Are Directed Against Separate Orders Of Even Date 31.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals)-17, Chennai & Pertain To The Assessment Years 2013-14 To 2014-15. Ita Nos/ 1002 To 1007Chny/2024 2. The Assessee Has Raised Similar Grounds Of Appeal For All The Assessment Years. We Will Take Up Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) As Lead Case. Grounds Of Appeal Filed In Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) Are Reproduced As Under:-

For Appellant: Shri. R.Devaraj, AdvocateFor Respondent: Shri. D. Hema Bhupal, IRS, JCIT

Section 200ASection 234Section 234ESection 292

TDS returns under Section 200A of the Act, clause (c) to Sub-Section (1) to Section 200A was introduced with

GOPURAM ENTERPRISES PRIVATE LIMITED,CHENNAI vs. ITO, CHENNAI

In the result, all six these appeals filed by the assessee are allowed

ITA 1003/CHNY/2024[2013-14]Status: DisposedITAT Chennai26 Jun 2024AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/S. Gopuram Enterprises Private Limited, The Assistant Commissioner Of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, Cc 1(1) Chennai 600 028. Chennai Pan: Aaacs 9903R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R.Devaraj, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Irs, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per Manu Kumar Giri () This Bunch Of Six Appeals Being Ita Nos. 1002-1007 /Chny/2024 Filed By The Assessee ‘Gopuram Enterprises Private Limited’ [Formerly Known As ‘Savorit Limited’] Are Directed Against Separate Orders Of Even Date 31.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals)-17, Chennai & Pertain To The Assessment Years 2013-14 To 2014-15. Ita Nos/ 1002 To 1007Chny/2024 2. The Assessee Has Raised Similar Grounds Of Appeal For All The Assessment Years. We Will Take Up Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) As Lead Case. Grounds Of Appeal Filed In Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) Are Reproduced As Under:-

For Appellant: Shri. R.Devaraj, AdvocateFor Respondent: Shri. D. Hema Bhupal, IRS, JCIT

Section 200ASection 234Section 234ESection 292

TDS returns under Section 200A of the Act, clause (c) to Sub-Section (1) to Section 200A was introduced with

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 2015/CHNY/2018[2013-14(Q2)-24Q]Status: DisposedITAT Chennai30 Nov 2018

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Ms. G.D. Jayanthi Angayarkanni, JCIT

Section 200ASection 200A(1)Section 234E

TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. Hence, the intimation issued by the Assessing Officer under section 200A

DOLLARS & POUNDS,CHENNAI vs. ACIT CPC TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 2016/CHNY/2018[2013-14(Q3)-24Q]Status: DisposedITAT Chennai30 Nov 2018

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddy

For Respondent: Ms. G.D. Jayanthi Angayarkanni, JCIT

Section 200ASection 200A(1)Section 234E

TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. Hence, the intimation issued by the Assessing Officer under section 200A