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)
200 or any proviso to sub-section (3) of section 206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent.
18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted
