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565 results for “TDS”+ Section 200A(2)clear

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Key Topics

Section 234E437Section 200A311TDS100Section 15469Section 23459Condonation of Delay36Limitation/Time-bar27Section 200A(1)(c)25Section 20020Penalty

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

TDS returns under Section 200A of the Act, clause (c) to Sub under Section 200A of the Act, clause (c) to Sub-Section (1) to Section (1) to Section 200A was introduced with effect fr Section 200A was introduced with effect from 01.07.2012. om 01.07.2012. Therefore, the aforesaid submission made by the learned Therefore, the aforesaid submission made

Showing 1–20 of 565 · Page 1 of 29

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19
Section 200(3)18
Addition to Income17

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

TDS returns under Section 200A of the Act, clause (c) to Sub under Section 200A of the Act, clause (c) to Sub-Section (1) to Section (1) to Section 200A was introduced with effect fr Section 200A was introduced with effect from 01.07.2012. om 01.07.2012. Therefore, the aforesaid submission made by the learned Therefore, the aforesaid submission made

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

TDS returns under Section 200A of the Act, clause (c) to Sub under Section 200A of the Act, clause (c) to Sub-Section (1) to Section (1) to Section 200A was introduced with effect fr Section 200A was introduced with effect from 01.07.2012. om 01.07.2012. Therefore, the aforesaid submission made by the learned Therefore, the aforesaid submission made

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

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

TDS returns under Section 200A of the Act, clause (c) to Sub under Section 200A of the Act, clause (c) to Sub-Section (1) to Section (1) to Section 200A was introduced with effect fr Section 200A was introduced with effect from 01.07.2012. om 01.07.2012. Therefore, the aforesaid submission made by the learned Therefore, the aforesaid submission made

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

section 200A of the Act for the processing of quarterly TDS return filed by the assessee.” 8. Respectfully following the above decisions, we direct the A.O to delete the late fee charged u/s. 234E of the Act in the intimation issued u/s. 200A of the Act in processing of quarterly TDS statements filed by the assessee for the relevant Financial

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

section 200A of the Act for the processing of quarterly TDS return filed by the assessee.” 8. Respectfully following the above decisions, we direct the A.O to delete the late fee charged u/s. 234E of the Act in the intimation issued u/s. 200A of the Act in processing of quarterly TDS statements filed by the assessee for the relevant Financial

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

section 200A of the Act for the processing of quarterly TDS return filed by the assessee.” 8. Respectfully following the above decisions, we direct the A.O to delete the late fee charged u/s. 234E of the Act in the intimation issued u/s. 200A of the Act in processing of quarterly TDS statements filed by the assessee for the relevant Financial

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

section 200A of the Act for the processing of quarterly TDS return filed by the assessee.” 8. Respectfully following the above decisions, we direct the A.O to delete the late fee charged u/s. 234E of the Act in the intimation issued u/s. 200A of the Act in processing of quarterly TDS statements filed by the assessee for the relevant Financial

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

section 200A of the Act for the processing of quarterly TDS return filed by the assessee.” 8. Respectfully following the above decisions, we direct the A.O to delete the late fee charged u/s. 234E of the Act in the intimation issued u/s. 200A of the Act in processing of quarterly TDS statements filed by the assessee for the relevant Financial

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

section 200A of the Act for the processing of quarterly TDS return filed by the assessee.” 8. Respectfully following the above decisions, we direct the A.O to delete the late fee charged u/s. 234E of the Act in the intimation issued u/s. 200A of the Act in processing of quarterly TDS statements filed by the assessee for the relevant Financial

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

section 200A of the Act, is without any authority and invalid. Hence, by respectfully following the decisions of the Hon'ble Jurisdictional Madras High Court in the case of M/s.Sri Rujula International (supra) and Co- :-9-: ITA. Nos.:32 & 33/Chny/2025 ordinate Bench in the case of M/s.Gopuram Enterprises Private Limited (supra), we are of the considered view that the Assessing

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

section 200A of the Act, is without any authority and invalid. Hence, by respectfully following the decisions of the Hon'ble Jurisdictional Madras High Court in the case of M/s.Sri Rujula International (supra) and Co- :-9-: ITA. Nos.:32 & 33/Chny/2025 ordinate Bench in the case of M/s.Gopuram Enterprises Private Limited (supra), we are of the considered view that the Assessing

THE CONGREGATION OF THE SISTERS OF THE CROSS OF CHAVANOD ,TRICHY vs. CIT , CPC , TDS , GHAZIABAD

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 807/CHNY/2022[2015-2016]Status: DisposedITAT Chennai26 Oct 2022AY 2015-2016

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.807/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2015-16) The Congregation Of The Sisters Of The The Acit, Cpc बनाम/ Cross Of Chavanod, Tds, Ghaziabad Holy Cross Provincilate, Puthur, Vs. Tiruchirappalli-620 017. थायीलेखासं./जीआइआरसं./Pan: Aaatt-4867-G / (अपीलाथ)/Appellant) : (*+थ) / Respondent) अपीलाथ)कीओरसे/ Appellant By : None *+थ)कीओरसे/Respondent By : Shri Ar.V Sreenivasan (Addl. Cit)-Ld. Sr. Dr

For Appellant: NoneFor Respondent: Shri AR.V Sreenivasan (Addl. CIT)-Ld. Sr. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

2)(k) provided for the penalty of Rs.100/- per day for each day of default in filing TDS statement and such provision also came to be inserted with effect from 1.4.2005. On 1.4.2010, Section 200A

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD -1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 186/CHNY/2022[2014-2015]Status: DisposedITAT Chennai12 May 2022AY 2014-2015

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

2)(k) provided for the penalty of Rs.100/- per day for each day of default in filing TDS statement and such provision also came to be inserted with effect from 1.4.2005. On 1.4.2010, Section 200A

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD,CHENNAI vs. ITO,TDS WARD 1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 194/CHNY/2022[2015-16]Status: DisposedITAT Chennai12 May 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

2)(k) provided for the penalty of Rs.100/- per day for each day of default in filing TDS statement and such provision also came to be inserted with effect from 1.4.2005. On 1.4.2010, Section 200A

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD -1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 187/CHNY/2022[2014-15]Status: DisposedITAT Chennai12 May 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

2)(k) provided for the penalty of Rs.100/- per day for each day of default in filing TDS statement and such provision also came to be inserted with effect from 1.4.2005. On 1.4.2010, Section 200A

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD -1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 192/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 May 2022AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

2)(k) provided for the penalty of Rs.100/- per day for each day of default in filing TDS statement and such provision also came to be inserted with effect from 1.4.2005. On 1.4.2010, Section 200A

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD -1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 191/CHNY/2022[2015-2016]Status: DisposedITAT Chennai12 May 2022AY 2015-2016

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

2)(k) provided for the penalty of Rs.100/- per day for each day of default in filing TDS statement and such provision also came to be inserted with effect from 1.4.2005. On 1.4.2010, Section 200A

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD -1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 188/CHNY/2022[2015-16]Status: DisposedITAT Chennai12 May 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

2)(k) provided for the penalty of Rs.100/- per day for each day of default in filing TDS statement and such provision also came to be inserted with effect from 1.4.2005. On 1.4.2010, Section 200A

EVERGREEN HARVEST AGRO PRODUCTS PVT LTD ,CHENNAI vs. ITO,TDS WARD-1(2), CHENNAI

In the result, petition fails and is dismissed

ITA 190/CHNY/2022[2015-16]Status: DisposedITAT Chennai12 May 2022AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Sriraj Gokavarapur (ACA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

2)(k) provided for the penalty of Rs.100/- per day for each day of default in filing TDS statement and such provision also came to be inserted with effect from 1.4.2005. On 1.4.2010, Section 200A