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69 results for “TDS”+ Section 200(3)clear

Sorted by relevance

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Key Topics

Section 234E180Section 200A(1)118Section 20085Section 234E(1)76TDS68Section 200A63Section 200(3)45Deduction43Section 206C39Section 192

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 987/COCH/2022[2016-17]Status: DisposedITAT Cochin15 Apr 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together for hearing, and are being accordingly disposed of per a common, consolidated order. 3. The appeals, filed

Showing 1–20 of 69 · Page 1 of 4

35
Limitation/Time-bar15
Addition to Income7

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 991/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together for hearing, and are being accordingly disposed of per a common, consolidated order. 3. The appeals, filed

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 988/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together for hearing, and are being accordingly disposed of per a common, consolidated order. 3. The appeals, filed

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 990/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together for hearing, and are being accordingly disposed of per a common, consolidated order. 3. The appeals, filed

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 994/COCH/2022[2019-20]Status: DisposedITAT Cochin15 Apr 2024AY 2019-20

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together for hearing, and are being accordingly disposed of per a common, consolidated order. 3. The appeals, filed

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 993/COCH/2022[2019-20]Status: DisposedITAT Cochin15 Apr 2024AY 2019-20

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together for hearing, and are being accordingly disposed of per a common, consolidated order. 3. The appeals, filed

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 992/COCH/2022[2018-19]Status: DisposedITAT Cochin15 Apr 2024AY 2018-19

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together for hearing, and are being accordingly disposed of per a common, consolidated order. 3. The appeals, filed

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 989/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together for hearing, and are being accordingly disposed of per a common, consolidated order. 3. The appeals, filed

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 984/COCH/2022[2016-17]Status: DisposedITAT Cochin15 Apr 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together for hearing, and are being accordingly disposed of per a common, consolidated order. 3. The appeals, filed

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 985/COCH/2022[2016-17]Status: DisposedITAT Cochin15 Apr 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together for hearing, and are being accordingly disposed of per a common, consolidated order. 3. The appeals, filed

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 986/COCH/2022[2016-17]Status: DisposedITAT Cochin15 Apr 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together for hearing, and are being accordingly disposed of per a common, consolidated order. 3. The appeals, filed

M/S CEECON READYMIX CONCRETE PVT LTD,THRISSUR vs. ITO TDS RANGE, THRISSUR

In the result, the assessee’s appeals are allowed on the afore-said terms

ITA 1014/COCH/2022[2015-16]Status: DisposedITAT Cochin29 Feb 2024AY 2015-16

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. DR
Section 154Section 156Section 192Section 194JSection 200(3)Section 200ASection 220(2)Section 234E

TDS, which is only on the filing the correct Form, and which is what in fact led the assessee to file the same. Further, this is precisely what the law, by subjecting it to a cost in the form of a fee, seeks to discourage and, per contra, promote filing of proper returns in time. The same is neither interest

M/S CEECON READYMIX CONCRETE PVT LTD,THRISSUR vs. ITO TDS RANGE, THRISSUR

In the result, the assessee’s appeals are allowed on the afore-said terms

ITA 1013/COCH/2022[2014-15]Status: DisposedITAT Cochin29 Feb 2024AY 2014-15

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. DR
Section 154Section 156Section 192Section 194JSection 200(3)Section 200ASection 220(2)Section 234E

TDS, which is only on the filing the correct Form, and which is what in fact led the assessee to file the same. Further, this is precisely what the law, by subjecting it to a cost in the form of a fee, seeks to discourage and, per contra, promote filing of proper returns in time. The same is neither interest

DHUSAN MOTORS PRIVATE LIMITED,KANNUR, KERALA vs. ITO, KANNUR, KERALA

In the result, both the appeals of the assessee are dismissed

ITA 287/COCH/2025[2021-22]Status: DisposedITAT Cochin23 Jun 2025AY 2021-22

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Shri Riju AC, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200Section 200ASection 200A(1)(c)Section 206CSection 234Section 234ESection 234E(3)

TDS return. It is next contended that levy of interest u/s 234E of the Act is not a mandatory in all cases. However, the ld. CIT(A) affirmed the order of CPC. 4. Aggrieved with the order of ld. CIT(A), the assessee has come up in appeal before us. 5. Counsel for the assessee reiterated the submissions made before

DHUSAN MOTORS PRIVATE LIMITED,KANNUR, KERALA vs. ITO, WARD TDS, KANNUR, KERALA

In the result, both the appeals of the assessee are dismissed

ITA 288/COCH/2025[2022-23]Status: DisposedITAT Cochin23 Jun 2025AY 2022-23

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Shri Riju AC, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200Section 200ASection 200A(1)(c)Section 206CSection 234Section 234ESection 234E(3)

TDS return. It is next contended that levy of interest u/s 234E of the Act is not a mandatory in all cases. However, the ld. CIT(A) affirmed the order of CPC. 4. Aggrieved with the order of ld. CIT(A), the assessee has come up in appeal before us. 5. Counsel for the assessee reiterated the submissions made before

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

ITA 887/COCH/2022[QUARTER-IV 2013-14]Status: DisposedITAT Cochin05 Jun 2023

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

For Appellant: Shri S. Rajeev, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(1)Section 154Section 200Section 200ASection 200A(1)Section 220(2)Section 234Section 234E

200 or the proviso to sub-section (3) of section 206C.” 9. Interpreting Section 200A and Section 234E, the Karnataka High Court has held in Fatheraj that when the statute confers no express power under section 200A before 01.06.2015 on the authority either to compute and collect any fee under section 234E, the demand for the period before 01.06.2015 could

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

ITA 888/COCH/2022[QUARTER-II 2013-14]Status: DisposedITAT Cochin05 Jun 2023

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

For Appellant: Shri S. Rajeev, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(1)Section 154Section 200Section 200ASection 200A(1)Section 220(2)Section 234Section 234E

200 or the proviso to sub-section (3) of section 206C.” 9. Interpreting Section 200A and Section 234E, the Karnataka High Court has held in Fatheraj that when the statute confers no express power under section 200A before 01.06.2015 on the authority either to compute and collect any fee under section 234E, the demand for the period before 01.06.2015 could

ANUMOD VISHWAMBHARAN,TRIVANDRUM vs. ITO TDS WARD, TRIVANDRUM

In the result, the appeals of the assessee are allowed

ITA 78/COCH/2023[2013-14]Status: DisposedITAT Cochin06 Jun 2023AY 2013-14

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

For Appellant: NoneFor Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 200Section 200ASection 200A(1)Section 201Section 234E

200 or the proviso to sub-section (3) of section 206C.” 9. Interpreting Section 200A and Section 234E, the Karnataka High Court has held in Fatheraj that when the statute confers no express power under section 200A before 01.06.2015 on the authority either to compute and collect any fee under section 234E, the demand for the period before 01.06.2015 could

ANUMOD VISHWAMBHARAN,TRIVANDRUM vs. ITO TDS WARD, TRIVANDRUM

In the result, the appeals of the assessee are allowed

ITA 79/COCH/2023[2014-15]Status: DisposedITAT Cochin06 Jun 2023AY 2014-15

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

For Appellant: NoneFor Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 200Section 200ASection 200A(1)Section 201Section 234E

200 or the proviso to sub-section (3) of section 206C.” 9. Interpreting Section 200A and Section 234E, the Karnataka High Court has held in Fatheraj that when the statute confers no express power under section 200A before 01.06.2015 on the authority either to compute and collect any fee under section 234E, the demand for the period before 01.06.2015 could

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

In the result, the appeal by the assessee is allowed

ITA 620/COCH/2022[2009-2010]Status: DisposedITAT Cochin20 Jan 2023AY 2009-2010

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

For Appellant: Mr. Shameem Ahamed, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139Section 143(3)Section 263Section 40

200 (1) of IT Act was only on 7th of April in the next year. The assessee in such case, thus, had a period of only seven days to pay the tax deducted at source from the expenditure incurred in the month of March so as to avoid disallowance of the said expenditure under Section