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120 results for “penalty u/s 271”+ Section 272Aclear

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Key Topics

Section 234E277Section 200A97TDS65Section 271(1)(b)48Section 272A(1)(d)35Section 246A34Section 142(1)34Addition to Income34Section 200(3)

AA522 KUNNATHUR VELAMPALAYAM PRIMARY AGRICULTURAL COOP CREDIT SOCIETY LTD,TIRUPUR vs. THE INCOME TAX OFFICER, WARD 1(2) TIRUPUR, TIRUPUR

The appeal of the assessee is allowed

ITA 3133/CHNY/2025[2019-20]Status: DisposedITAT Chennai03 Feb 2026AY 2019-20

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3133/Chny/2025 िनधा"रण वष" /Assessment Year: 2019-20

For Respondent: Ms. R.Kavitha, Addl. CIT
Section 142(1)Section 148Section 148ASection 250Section 272A(1)(d)Section 273BSection 80P

u/s. 272A(1)(d) of the Act for the reason that the assessee did not respond to the notices issued. The A.O passed AA522 Kunnathur Velampalayam Primary Agricultural Co-op. Credit Society Ltd. :- 3 -: the penalty order levying a penalty of Rs.50,000/- (Rs.10,000/- for each of the default). Aggrieved, the assessee filed further appeal before

Showing 1–20 of 120 · Page 1 of 6

32
Section 153A32
Natural Justice31
Limitation/Time-bar29

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)

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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

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

ITA 252/CHNY/2022[2015-16(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

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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 255/CHNY/2022[2015-16(26Q-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

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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 251/CHNY/2022[2014-15 (26Q-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

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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 256/CHNY/2022[2015-16(26Q-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

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

VEERA CREATIONS,TIRUPUR vs. THE INCOME TAX OFFICER,TDS WARD, TIRUPUR

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

ITA 559/CHNY/2021[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 R. Kumar (Advocate) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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)

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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)

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

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)

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub- section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section