THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

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

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

TDS Central Processing Zone, Ghaziabad imposed fees under section 234E of the Income Tax Act, 1961 as per intimations u/s 200A

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

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

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

TDS Central Processing Zone, Ghaziabad imposed fees under section 234E of the Income Tax Act, 1961 as per intimations u/s 200A

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

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

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

TDS Central Processing Zone, Ghaziabad imposed fees under section 234E of the Income Tax Act, 1961 as per intimations u/s 200A

THE HEAD MISTRESS,A.V.HIGH SCHOOL, PONNANNI,MALAPPURAM vs. THE ACIT, CALICUT

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

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

TDS Central Processing Zone, Ghaziabad imposed fees under section 234E of the Income Tax Act, 1961 as per intimations u/s 200A

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)

TDS statements for determining the amount payable or refundable to the deductor. However, as section 243E was inserted after the insertion of section 200A

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)

TDS statements for determining the amount payable or refundable to the deductor. However, as section 243E was inserted after the insertion of section 200A

M/S.TRAVEL TRAILS INDIA P. LTD,TRIVANDRUM vs. ACIT,, GHAZIABAD

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

Bench: Shri George George K

TDS, Ghaziabad, which clearly held that provisions of Section 234E is not applicable to a period covered in Assessment Years 2013-14 and 2614-15. 6. The Learned Commissioner of Income Tax (Appeals) erred in not appreciating the fact that the amendments made in Section 200A

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

TDS statements for determining the amount payable or refundable to the deductor. However, as section 243E was inserted after the insertion of section 200A

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

TDS statements for determining the amount payable or refundable to the deductor. However, as section 243E was inserted after the insertion of section 200A

THE HEAD MISTRESS, AKILIYATH LP SCHOOL,KANNUR vs. THE ACIT, COCHIN

In the result, the appeal filed by the assessee allowed

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

Section 200A of the Income Tax Act, for the 4th quarter of the financial year 2012-13. 3. The intimation passed u/s 200A of the Income Tax Act 1961, by the Deputy Commissioner of Income Tax, Centralised Processing Cell - TDS

DISTRICT PROJECT OFFICE KOZHIKODE,KOZHIKODE vs. ACIT, CPC TDS, KOZHIKODE, KOZHIKODE

In the result, the appeal filed by assessee stands allowed for statistical purposes

TDS statements/returns in the present set of appeals for the period prior to 1-6-2015, was not empowered to charge fees under section 234E. Hence, the intimation issued by the Ld.AO under section 200A

MATHIIT LEARNING PRIVATE LIMITED,SASTHAMANGALAM vs. ITO, TRIVANDRUM, TRIVANDRUM

In the result, the ITA Nos

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

TDS returns. The Assessing Officer cannot make any adjustment other than one prescribed in section 200A of the Act. Prior

MATHIIT LEARNING PRIVATE LIMITED,SASTHAMANGALAM vs. ITO, TRIVANDRUM, TRIVANDRUM

In the result, the ITA Nos

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

TDS returns. The Assessing Officer cannot make any adjustment other than one prescribed in section 200A of the Act. Prior

MATHIIT LEARNING PRIVATE LIMITED,SASTHAMANGALAM vs. ITO, TRIVANDRUM, TRIVANDRUM

In the result, the ITA Nos

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

TDS returns. The Assessing Officer cannot make any adjustment other than one prescribed in section 200A of the Act. Prior

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

200A of the I.T. Act, wherein he levied late fees u/s 234E of the I.T. Act for various quarters. The assessee is a partnership firm. The assessee in the 3rd 3. quarter for the Financial Year 2012-13 filed the e-TDS returns on Page 2 of 6 25.04.2013. The PCIT, CPC(TDS) passed intimation under section

KERALA GRAMIN BANK, UNNIKULAM BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

TDS returns themselves being furnished much thereafter. 2. The Hon’ble Kerala High Court has per the decision in Sarala Memorial Hospital v. UoI (in WP No.37775/2018, dated 18/12/2018/copy on record), referred to in the assessee’s written submissions, clarified in no uncertain terms that the said amendment to section 200A

KERALA GRAMIN BANK, UNNIKULAM BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

TDS returns themselves being furnished much thereafter. 2. The Hon’ble Kerala High Court has per the decision in Sarala Memorial Hospital v. UoI (in WP No.37775/2018, dated 18/12/2018/copy on record), referred to in the assessee’s written submissions, clarified in no uncertain terms that the said amendment to section 200A

KERALA GRAMIN BANK, IRUMBUZHI BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

TDS returns themselves being furnished much thereafter. 2. The Hon’ble Kerala High Court has per the decision in Sarala Memorial Hospital v. UoI (in WP No.37775/2018, dated 18/12/2018/copy on record), referred to in the assessee’s written submissions, clarified in no uncertain terms that the said amendment to section 200A