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

section 200A and 234E of the I.T. Act, the assessee is liable for levy of late fee u/s. 234E for delay in furnishing the TDS

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

section 200A and 234E of the I.T. Act, the assessee is liable for levy of late fee u/s. 234E for delay in furnishing the TDS

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

section 200A and 234E of the I.T. Act, the assessee is liable for levy of late fee u/s. 234E for delay in furnishing the TDS

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

section 200A and 234E of the I.T. Act, the assessee is liable for levy of late fee u/s. 234E for delay in furnishing the TDS

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

Section 234E of the Income Tax Act at the time of processing of TDS statements. Therefore, the provisions of section

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 and 234E of the I.T.Act, the assessee was liable for the levy of fee u/s 234E for the delayed filing of TDS

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 in the Income-tax Act, the existing provisions of section 200A of the Income-tax Act did not provide for determination of fee payable under section 234E

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 in the Income-tax Act, the existing provisions of section 200A of the Income-tax Act did not provide for determination of fee payable under section 234E

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 in the Income-tax Act, the existing provisions of section 200A of the Income-tax Act did not provide for determination of fee payable under section 234E

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 in the Income-tax Act, the existing provisions of section 200A of the Income-tax Act did not provide for determination of fee payable under section 234E

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

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

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

TDS centralized processing cell necessarily to be issued order levying interest under section 234E of the Income-tax Act, 1961. During

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

TDS centralized processing cell necessarily to be issued order levying interest under section 234E of the Income-tax Act, 1961. During

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

TDS centralized processing cell necessarily to be issued order levying interest under section 234E of the Income-tax Act, 1961. During

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

TDS centralized processing cell necessarily to be issued order levying interest under section 234E of the Income-tax Act, 1961. During

KERALA GRAMIN BANK, IRULAM BRANCH,WAYANAD 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

section.” The levy u/s. 234E(1) seeks to subject the delayed filing of a tax deduction at source (TDS) return