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140 results for “charitable trust”+ Section 200Aclear

Sorted by relevance

Chennai140Pune43Karnataka22Mumbai15Cochin15Allahabad12Kolkata10Visakhapatnam10Delhi5Amritsar4Bangalore3Indore3Jodhpur2Hyderabad1Ahmedabad1

Key Topics

Section 234E272Section 200A244TDS100Charitable Trust41Section 200(3)37Natural Justice33Condonation of Delay32Section 15428Section 206C(3)21Limitation/Time-bar

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

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

ITA 2020/CHNY/2018[2013-14(Q3)-26Q]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

200A r.w.s. 234E are applicable only from 01.06.2015. 2. The Assessing Officer levied late fee under section 234E of the Act for various quarterly TDS returns belatedly filed by the assessee for the assessment years 2013-14 to 2015-16. 3. On appeal, by following the decision in the case of Rajesh Kourani [2017] 83 taxmann 137 (Gujarat

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

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

Showing 1–20 of 140 · Page 1 of 7

20
Section 25019
Addition to Income16
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

200A r.w.s. 234E are applicable only from 01.06.2015. 2. The Assessing Officer levied late fee under section 234E of the Act for various quarterly TDS returns belatedly filed by the assessee for the assessment years 2013-14 to 2015-16. 3. On appeal, by following the decision in the case of Rajesh Kourani [2017] 83 taxmann 137 (Gujarat

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

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

ITA 2017/CHNY/2018[2013-14(Q4)-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

200A r.w.s. 234E are applicable only from 01.06.2015. 2. The Assessing Officer levied late fee under section 234E of the Act for various quarterly TDS returns belatedly filed by the assessee for the assessment years 2013-14 to 2015-16. 3. On appeal, by following the decision in the case of Rajesh Kourani [2017] 83 taxmann 137 (Gujarat

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

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

ITA 2019/CHNY/2018[2013-14(Q3)-26Q]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

200A r.w.s. 234E are applicable only from 01.06.2015. 2. The Assessing Officer levied late fee under section 234E of the Act for various quarterly TDS returns belatedly filed by the assessee for the assessment years 2013-14 to 2015-16. 3. On appeal, by following the decision in the case of Rajesh Kourani [2017] 83 taxmann 137 (Gujarat

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

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

ITA 2018/CHNY/2018[2013-14(Q2)-26Q]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

200A r.w.s. 234E are applicable only from 01.06.2015. 2. The Assessing Officer levied late fee under section 234E of the Act for various quarterly TDS returns belatedly filed by the assessee for the assessment years 2013-14 to 2015-16. 3. On appeal, by following the decision in the case of Rajesh Kourani [2017] 83 taxmann 137 (Gujarat

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

200A r.w.s. 234E are applicable only from 01.06.2015. 2. The Assessing Officer levied late fee under section 234E of the Act for various quarterly TDS returns belatedly filed by the assessee for the assessment years 2013-14 to 2015-16. 3. On appeal, by following the decision in the case of Rajesh Kourani [2017] 83 taxmann 137 (Gujarat

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)

Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) which has subsequently been followed by same court while adjudicating Writ Petition

D. SENTHAMARAISELVI,DINDIGUL vs. DCIT,CPC, GHAZIABAD

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

ITA 407/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) which has subsequently been followed by same court while adjudicating Writ Petition

D. SENTHAMARAISELVI,DINDIGUL vs. DCIT,CPC, GAZIABAD

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

ITA 406/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) which has subsequently been followed by same court while adjudicating Writ Petition

D. SENTHAMARAISELVI,DINDIGUL vs. DCIT,CPC, GAZIABAD

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

ITA 405/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) which has subsequently been followed by same court while adjudicating Writ Petition

M/S. SOUTH EAST CONSTRUCTIONS COMPANY P LTD.,CHENNAI vs. DCIT , CPC, GHAZIABAD

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

ITA 246/CHNY/2022[2014-15(24Q-Q2)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) which has subsequently been followed by same court while adjudicating Writ Petition

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD,CHENNAI vs. DCIT,CPC, GHAZIABAD

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

ITA 254/CHNY/2022[2015-16(24Q-Q3)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) which has subsequently been followed by same court while adjudicating Writ Petition

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD,CHENNAI vs. DCIT,CPC, GHAZIABAD

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

ITA 249/CHNY/2022[2014-15(24Q-Q2)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) which has subsequently been followed by same court while adjudicating Writ Petition

M/S SOUTH EAST CONSTRUCTIONS CO. LTD.,CHENNAI vs. DCIT,CPC, GHAZIABAD

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

ITA 258/CHNY/2022[2015-16(24Q-Q4)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) which has subsequently been followed by same court while adjudicating Writ Petition

M/S SOUTH EAST CONSTRUCTUIONS COMPANY P LTD,CHENNAI vs. DCIT,CPC, GAZIABAD

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

ITA 245/CHNY/2022[2014-15(24Q-Q1)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) which has subsequently been followed by same court while adjudicating Writ Petition

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD,CHENNAI vs. DCIT,CPC, GHAZIABAD

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

ITA 250/CHNY/2022[2014-15 (26Q-Q3)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) which has subsequently been followed by same court while adjudicating Writ Petition

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD1,CHENNAI vs. DCIT,CPC, GHAZIABAD

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

ITA 253/CHNY/2022[2015-16 (24Q-Q2)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) which has subsequently been followed by same court while adjudicating Writ Petition

M/S SOUTH EAST CONSTRUCTIONS CO. LTD.1,CHENNAI vs. DCIT, CPC, GHAZIABAD

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

ITA 257/CHNY/2022[2015-16(26Q-Q3)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) which has subsequently been followed by same court while adjudicating Writ Petition

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD,CHENNAI vs. DCIT,CPC, GHAZIABAD

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

ITA 248/CHNY/2022[214-15(244Q-Q4)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) which has subsequently been followed by same court while adjudicating Writ Petition

M/S SOUTH EAST CONSTRUCTIONS CO.P LTD112, KALIAMMAN KOIL STREET, NATESA NAGAR, VIRUGAMBAKKAM,CHENNAI vs. DCIT,CPC, GHAZIABAD

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

ITA 247/CHNY/2022[2014-15(24Q-Q3)]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri N. Arjun Raj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

Section 200A by way of insertion of clause (c) is only with effect from 01/06/2015, no fees would be payable by the assessee for any period prior to 01/06/2015 as held by Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016) which has subsequently been followed by same court while adjudicating Writ Petition