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)

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 not be sustained. Fatheraj in fact observes

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

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 not be sustained. Fatheraj in fact observes

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

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 not be sustained. Fatheraj in fact observes

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

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

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

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, KANNUR, KERALA

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

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

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 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

Bench: Shri Sanjay Arora & Shri Manomohan Das

200A stood amended to include computing late filing fee u/s.234E while processing the return of TDS statement filed u/s.200(3) by insertion of clause (c) in sub-section

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

Bench: Shri Sanjay Arora & Shri Manomohan Das

200A stood amended to include computing late filing fee u/s.234E while processing the return of TDS statement filed u/s.200(3) by insertion of clause (c) in sub-section

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

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely

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

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely

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

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely

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

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely

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

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely

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

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely

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

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely

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

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely

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

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely

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

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely

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

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely

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 in the present appeals does not stand and test of law. Therefore he submitted that the issue raised by way of charging the fees under