MOHAMMED TARIQ THAIMADATHIL,KOCHI vs. THE ITO , NON CORP WARD 1(5), KOCHI

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadavassessment Year : 2014-15 Shri. Mohammed Tariq Thaimadathil, Vs. Ito, Tariq Manzil, Elmkunnapuzha Road, Non Corporate Ward – 1(5), Kaloor, Kochi. Cochin – 682 107. Pan : Abrpt 7993 B Appellant Respondent Assessee By : Smt. Parvathy Ammal, Ca Revenue By : Shri. K. Jayaganesh, Senior Ar. Date Of Hearing : 06.08.2024 Date Of Pronouncement : 07.08.2024 O R D E R Per Prakash Chand Yadav:

26,550/-. The case of the assessee was selected for scrutiny. During the course of assessment proceedings, the AO interalia observed that the assessee has paid interest and bank charges to M/s. Reliance Capital without deducting TDS @ 10%. Therefore, invoking the provisions of section

M/S ST. ALPHONSA TIMBERS & TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

10. But the Gujarat High Court has taken a contrary stand in Rajesh Kourani. It has held: - “In plain terms, Section 200A is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for making adjustments, which are, as noted earlier, arithmetical or prima facie in nature. With effect from 1.6.2015, this provision specifically

M/S ST. ALPHONSA TIMBERS AND TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

10. But the Gujarat High Court has taken a contrary stand in Rajesh Kourani. It has held: - “In plain terms, Section 200A is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for making adjustments, which are, as noted earlier, arithmetical or prima facie in nature. With effect from 1.6.2015, this provision specifically

ANUMOD VISHWAMBHARAN,TRIVANDRUM vs. ITO TDS WARD, TRIVANDRUM

In the result, the appeals of the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 78/Coch/2023 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No. 79/Coch/2023 (िनधा"रण वष" / Assessment Year: 2014-15) Anumod Viswambharan बनाम/ Ito Tc 8/2164, Cheruvikal, Tds Ward, Aayakar Vs. Medical College, Bhavan, Peroorkada Thiruvananthapuram- Road, Kowdiar, 695011. Thiruvananthapuram. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adjpv0729M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: None Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 18/05/2023 घोषणा की तारीख /Date Of Pronouncement: 06/06/2023

10. But the Gujarat High Court has taken a contrary stand in Rajesh Kourani. It has held: - “In plain terms, Section 200A is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for making adjustments, which are, as noted earlier, arithmetical or prima facie in nature. With effect from 1.6.2015, this provision specifically

ANUMOD VISHWAMBHARAN,TRIVANDRUM vs. ITO TDS WARD, TRIVANDRUM

In the result, the appeals of the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 78/Coch/2023 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No. 79/Coch/2023 (िनधा"रण वष" / Assessment Year: 2014-15) Anumod Viswambharan बनाम/ Ito Tc 8/2164, Cheruvikal, Tds Ward, Aayakar Vs. Medical College, Bhavan, Peroorkada Thiruvananthapuram- Road, Kowdiar, 695011. Thiruvananthapuram. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adjpv0729M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: None Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 18/05/2023 घोषणा की तारीख /Date Of Pronouncement: 06/06/2023

10. But the Gujarat High Court has taken a contrary stand in Rajesh Kourani. It has held: - “In plain terms, Section 200A is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for making adjustments, which are, as noted earlier, arithmetical or prima facie in nature. With effect from 1.6.2015, this provision specifically

HI-LITE BUILDERS PRIVATE LIMITED ,KOZHIKODE vs. DCIT, CENTRAL CIRCLE-1, KOZHIKODE, KOZHIKODE

In the result, the appeal by the assessee is allowed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.Assessment Year : 2009-10

26 of the judgment in Rajedra Kumar's case. Without prejudice to the above contention that section 40(a)(ia) has no application on the facts of the appellant case, the appellant is advised to submit that provisions of section 40(a)(ia) of the Act would apply only to the amounts which remain payable

M/S. POYANIL HOSPITAL,KOZHENCHERRY vs. THE ITO, TDS, ALAPPUZHA, ALAPPUZHA

Bench: Shri George George K & Ms. Padmavathy Sassessment Year :2013-14 M/S.Poyanil Hospital, Ito, Vs. Poyanil, Tds, Kozhencherry. Alappuzha. Pan :Aacfm 7322 F Assessee Respondent

TDS) passed intimation under section 154 r.w.s. 200A of the Income Tax Act, 1961 (hereinafter called ‘the Act’), levying a late fee under section 234E of the Act amounting to Rs.20,000/- for the delay in filing Form 26Q for the 3rd quarter of the Financial Year 2012-13. Aggrieved by the levy of late fee under section 234E

ELAVANCHALIL ABDUL BASHEER,KOZHIKODE vs. ITO, WARD-2(2), KOZHIKODE

In the result, the appeal filed by the assessee stands allowed

Bench: Shri Inturi Rama Rao, Am & Shri Sandeep Singh Karhail, Jm Assessment Year: 2020-21 Elavanchalil Abdul Basheer .......... Appellant Oittannmakm, Koduvally, Kozhikode 673572 [Pan: Bbwpb4939D] Vs. The Income Tax Officer, Ward-2(2), Kozhikode .......... Respondent Appellant By: Shri C.B.M. Warrier, Ca Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 27.03.2024 Date Of Pronouncement: 14.05.2024 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 23.02.2024 For Assessment Year (Ay) 2020-21. 2. Brief Facts Of The Case Are That The Appellant Is An Individual Deriving Income Under The Head ‘Agriculture’. The Return Of Income For Ay 2020-21 Was Filed On 21.12.2020 Declaring Income Of Rs. 4,60,00,000/-. Against The Said Return Of Income, The Assessment Was Completed By The Income Tax Officer, Ward-2(2), Kozhokode

10,000/- on which TDS of Rs. 4,64,100/- was paid by the buyer of the property. Based on this information the appellant was called upon to show cause as to why the above property cannot be considered as non-agricultural land and also submitted the evidence in support of the agricultural expenditure incurred. It was stated that

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

In the result, the appeals filed by the assessees are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

26 (Ker.) (ii) The Hon’ble Kerala High Court judgment in the case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] 5 ITA Nos.275-278/Coch/2021. Government Mental Health Centre. (iii) The judgment of the Hon’ble Kerala High Court in the case of Sanjeev Mathew

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

In the result, the appeals filed by the assessees are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

26 (Ker.) (ii) The Hon’ble Kerala High Court judgment in the case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] 5 ITA Nos.275-278/Coch/2021. Government Mental Health Centre. (iii) The judgment of the Hon’ble Kerala High Court in the case of Sanjeev Mathew

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

In the result, the appeals filed by the assessees are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

26 (Ker.) (ii) The Hon’ble Kerala High Court judgment in the case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] 5 ITA Nos.275-278/Coch/2021. Government Mental Health Centre. (iii) The judgment of the Hon’ble Kerala High Court in the case of Sanjeev Mathew

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS),, KOZHIKODE

In the result, the appeals filed by the assessees are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

26 (Ker.) (ii) The Hon’ble Kerala High Court judgment in the case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] 5 ITA Nos.275-278/Coch/2021. Government Mental Health Centre. (iii) The judgment of the Hon’ble Kerala High Court in the case of Sanjeev Mathew

ELMA PHARMACEUTICALS PRIVATE LTD,THRISSUR vs. THE ITO(TDS), THRISSUR

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

Bench: Shri Chandra Poojari & Shri Soundararajan K.(Through Virtual Hearing)

26 (Ker.), has held that since provision of section 200A of the I.T.Act was amended to enable computation of fee payable u/s 234E of the I.T.Act at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued u/s 200A of the I.T.Act dealing with

ELMA PHARMACEUTICALS PRIVATE LTD,THRISSUR vs. THE ITO(TDS), THRISSUR

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

Bench: Shri Chandra Poojari & Shri Soundararajan K.(Through Virtual Hearing)

26 (Ker.), has held that since provision of section 200A of the I.T.Act was amended to enable computation of fee payable u/s 234E of the I.T.Act at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued u/s 200A of the I.T.Act dealing with

ELMA PHARMACEUTICALS PRIVATE LTD,THRISSUR vs. THE ITO(TDS), THRISSUR

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

Bench: Shri Chandra Poojari & Shri Soundararajan K.(Through Virtual Hearing)

26 (Ker.), has held that since provision of section 200A of the I.T.Act was amended to enable computation of fee payable u/s 234E of the I.T.Act at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued u/s 200A of the I.T.Act dealing with

ELMA PHARMACEUTICALS PRIVATE LTD,THRISSUR vs. THE ITO(TDS), THRISSUR

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

Bench: Shri Chandra Poojari & Shri Soundararajan K.(Through Virtual Hearing)

26 (Ker.), has held that since provision of section 200A of the I.T.Act was amended to enable computation of fee payable u/s 234E of the I.T.Act at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued u/s 200A of the I.T.Act dealing with

ELMA PHARMACEUTICALS PRIVATE LTD,THRISSUR vs. THE ITO(TDS), THRISSUR

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

Bench: Shri Chandra Poojari & Shri Soundararajan K.(Through Virtual Hearing)

26 (Ker.), has held that since provision of section 200A of the I.T.Act was amended to enable computation of fee payable u/s 234E of the I.T.Act at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued u/s 200A of the I.T.Act dealing with

ELMA PHARMACEUTICALS PRIVATE LTD,THRISSUR vs. THE ITO(TDS), THRISSUR

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

Bench: Shri Chandra Poojari & Shri Soundararajan K.(Through Virtual Hearing)

26 (Ker.), has held that since provision of section 200A of the I.T.Act was amended to enable computation of fee payable u/s 234E of the I.T.Act at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued u/s 200A of the I.T.Act dealing with

ROSHAN FOODS PRIVATE LIMITED,KOCHI vs. ACIT, CORPORATE CIRCLE 2(1), KOCHI, KOCHI

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

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

26 (Ker.), has held that since provision of section 200A of the I.T.Act was amended to enable computation of fee payable u/s 234E of the I.T.Act at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued u/s 200A of the I.T.Act dealing with