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4 results for “disallowance”+ Section 234Eclear

Sorted by relevance

Indore108Raipur8Mumbai6Jaipur4Chennai4Delhi3Bangalore3Kolkata2Lucknow2Ahmedabad1Cochin1Jodhpur1

Key Topics

Section 234E14TDS4Addition to Income4Section 249(3)3Section 2003

M/S POTHYS,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(3), CHENNAI

The appeal is allowed

ITA 1360/CHNY/2023[2020-21]Status: DisposedITAT Chennai15 May 2024AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No. 1360/Chny/2023 (िनधा"रणवष" / Assessment Year: 2020-21) M/S. Pothys, Vs. The Deputy Commissioner Of No.15, Dr.Nageswara Rao Road, Income Tax, T. Nagar, Central Circle 1(3), Chennai – 600 017. Chennai. [Pan: Aaffp 2437B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri N. Arjun Raj, Advocate For Shri Y. Sridhar, Ca ""यथ" क" ओर से /Respondent By : Shri Ar.V. Srinivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 09.05.2024 घोषणा क" तारीख /Date Of Pronouncement : 15.05.2024 आदेश / O R D E R Manu Kumar Giri ()

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri AR.V. Srinivasan, Addl. CIT
Section 143(3)Section 200Section 206Section 206CSection 234ESection 37Section 91

disallowance of Rs.3,78,538/- on account of late fee on TDS payments u/s 234E of the Act. Section 234E

PRAGASAM S,TIRUCHIRAPALLI vs. ADIT,CPC, BANGALORE

The appeals stand dismissed

ITA 179/CHNY/2022[2013-14]Status: DisposedITAT Chennai12 May 2022AY 2013-14

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

For Appellant: NoneFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 234ESection 249(3)

234E was not leviable prior to 01.06.2015 and the same need not be paid by the assessee. However, Ld. CIT(A) refused to admit the appeals on the ITA Nos.179 to 181/Chny/2022 ground that the assessee failed to establish sufficient cause for late filing of the appeals. The relevant observations were as under: - 3.6 In the instant case, the reason

PRAGASAM ,TIRUCHIRAPALLI vs. ACIT CPC , BANGALORE

The appeals stand dismissed

ITA 180/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: NoneFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 234ESection 249(3)

234E was not leviable prior to 01.06.2015 and the same need not be paid by the assessee. However, Ld. CIT(A) refused to admit the appeals on the ITA Nos.179 to 181/Chny/2022 ground that the assessee failed to establish sufficient cause for late filing of the appeals. The relevant observations were as under: - 3.6 In the instant case, the reason

PRAGASAM S,TIRUCHIRAPALLI vs. ACIT,CPC , BANAGALORE

The appeals stand dismissed

ITA 181/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: NoneFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 234ESection 249(3)

234E was not leviable prior to 01.06.2015 and the same need not be paid by the assessee. However, Ld. CIT(A) refused to admit the appeals on the ITA Nos.179 to 181/Chny/2022 ground that the assessee failed to establish sufficient cause for late filing of the appeals. The relevant observations were as under: - 3.6 In the instant case, the reason