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330 results for “TDS”+ Section 200A(1)clear

Sorted by relevance

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Key Topics

Section 234E202Section 200A(1)109TDS91Section 200A82Section 20080Section 234E(1)66Limitation/Time-bar47Section 206C39Deduction39Section 200(3)

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

section 200A from the respondent/Revenue calling upon the writ petitioner to pay late fee for delayed filing of quarterly statements of TDS. The periods for which the notices are issued are stated as prior to 1

Showing 1–20 of 330 · Page 1 of 17

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34
Section 19234
Condonation of Delay5

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

section 200A from the respondent/Revenue calling upon the writ petitioner to pay late fee for delayed filing of quarterly statements of TDS. The periods for which the notices are issued are stated as prior to 1

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

ITA 240/COCH/2017[2013-14]Status: DisposedITAT Cochin05 Jul 2018AY 2013-14

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

Section 200ASection 234ESection 271HSection 272ASection 272A(2)

TDS) reported in 2016 (9) TMI 960 – I.T.A. Nos.236-242/C/2017 ITAT, Cochin (ITA No.258/Coch/2016 dated 09/09/2016) wherein it was held as under: “8 We have heard the rival submissions and perused the material on record. The Finance Act, 2015 has amended section 200A of the Act with effect from 1.6.2015. The amendment is as follows: In section 200A(1

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

ITA 241/COCH/2017[2013-14]Status: DisposedITAT Cochin05 Jul 2018AY 2013-14

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

Section 200ASection 234ESection 271HSection 272ASection 272A(2)

TDS) reported in 2016 (9) TMI 960 – I.T.A. Nos.236-242/C/2017 ITAT, Cochin (ITA No.258/Coch/2016 dated 09/09/2016) wherein it was held as under: “8 We have heard the rival submissions and perused the material on record. The Finance Act, 2015 has amended section 200A of the Act with effect from 1.6.2015. The amendment is as follows: In section 200A(1

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

ITA 242/COCH/2017[2013-14]Status: DisposedITAT Cochin05 Jul 2018AY 2013-14

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

Section 200ASection 234ESection 271HSection 272ASection 272A(2)

TDS) reported in 2016 (9) TMI 960 – I.T.A. Nos.236-242/C/2017 ITAT, Cochin (ITA No.258/Coch/2016 dated 09/09/2016) wherein it was held as under: “8 We have heard the rival submissions and perused the material on record. The Finance Act, 2015 has amended section 200A of the Act with effect from 1.6.2015. The amendment is as follows: In section 200A(1

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

ITA 236/COCH/2017[2012-13]Status: DisposedITAT Cochin05 Jul 2018AY 2012-13

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

Section 200ASection 234ESection 271HSection 272ASection 272A(2)

TDS) reported in 2016 (9) TMI 960 – I.T.A. Nos.236-242/C/2017 ITAT, Cochin (ITA No.258/Coch/2016 dated 09/09/2016) wherein it was held as under: “8 We have heard the rival submissions and perused the material on record. The Finance Act, 2015 has amended section 200A of the Act with effect from 1.6.2015. The amendment is as follows: In section 200A(1

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

ITA 239/COCH/2017[2013-14]Status: DisposedITAT Cochin05 Jul 2018AY 2013-14

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

Section 200ASection 234ESection 271HSection 272ASection 272A(2)

TDS) reported in 2016 (9) TMI 960 – I.T.A. Nos.236-242/C/2017 ITAT, Cochin (ITA No.258/Coch/2016 dated 09/09/2016) wherein it was held as under: “8 We have heard the rival submissions and perused the material on record. The Finance Act, 2015 has amended section 200A of the Act with effect from 1.6.2015. The amendment is as follows: In section 200A(1

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

ITA 238/COCH/2017[2012-13]Status: DisposedITAT Cochin05 Jul 2018AY 2012-13

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

Section 200ASection 234ESection 271HSection 272ASection 272A(2)

TDS) reported in 2016 (9) TMI 960 – I.T.A. Nos.236-242/C/2017 ITAT, Cochin (ITA No.258/Coch/2016 dated 09/09/2016) wherein it was held as under: “8 We have heard the rival submissions and perused the material on record. The Finance Act, 2015 has amended section 200A of the Act with effect from 1.6.2015. The amendment is as follows: In section 200A(1

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

section 200A from the respondent/Revenue calling upon the writ petitioner to pay late fee for delayed filing of quarterly statements of TDS. The periods for which the notices are issued are stated as prior to 1

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

section 200A from the respondent/Revenue calling upon the writ petitioner to pay late fee for delayed filing of quarterly statements of TDS. The periods for which the notices are issued are stated as prior to 1

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

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

ITA 168/COCH/2020[2013-14]Status: DisposedITAT Cochin09 Jun 2020AY 2013-14

Bench: Shri George George K

For Appellant: Sri.Vinod Haridas, FCAFor Respondent: Sri.B.Sajjive, Sr.AR
Section 200ASection 234E

TDS) in WP(C) No.37775 of 2018 (judgment dated 18th December, 2018). The Hon’ble High Court had held that fees u/s 234E of the I.T.Act could not have been computed for assessment prior to 01.06.2015. The relevant finding of the Hon’ble High Court reads as follow:- “9. Interpreting Section 200A and Section 234E, the Karnataka High Court

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

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

ITA 812/COCH/2022[2013-2014(24Q, Q3)]Status: DisposedITAT Cochin03 Mar 2023

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

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

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(1

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

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

ITA 798/COCH/2022[2013-2014(26Q, Q2)]Status: DisposedITAT Cochin03 Mar 2023

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

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

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(1

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

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

ITA 816/COCH/2022[2013-2014(24Q,Q2)]Status: DisposedITAT Cochin03 Mar 2023

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

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

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(1

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

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

ITA 819/COCH/2022[2013-2014(26Q,Q3)]Status: DisposedITAT Cochin03 Mar 2023

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

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

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(1

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

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

ITA 814/COCH/2022[2013-2014 (24Q, Q4)]Status: DisposedITAT Cochin03 Mar 2023

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

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

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(1

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

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

ITA 801/COCH/2022[2013-2014(24Q,Q4)]Status: DisposedITAT Cochin03 Mar 2023

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

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

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(1

KERALA GRAMIN BANK, OTTAPPALAM BRANCH,PALAKKAD vs. THE ITO WARD TDS, PALAKKAD, PALAKKAD

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

ITA 807/COCH/2022[2013-2014(24Q,Q2)]Status: DisposedITAT Cochin03 Mar 2023

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

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

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(1

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

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

ITA 818/COCH/2022[2013-2014(24Q,Q3)]Status: DisposedITAT Cochin03 Mar 2023

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

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

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(1

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

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

ITA 811/COCH/2022[2013-2014(26Q, Q2)]Status: DisposedITAT Cochin03 Mar 2023

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

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

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(1