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18 results for “TDS”+ Section 272A(2)(g)clear

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Key Topics

Section 234E77Section 20033Section 206C33Section 19233Section 200A24TDS18Limitation/Time-bar12Penalty7Section 271H6Section 272A

M/S.KADUTHURUTHY REGIONAL SERVICE CO-OP BANK LTD,KOTTAYAM vs. THE JT IT(TDS), TRIVANDRUM

In the result, the appeal in ITA No

ITA 308/COCH/2020[2015-16]Status: DisposedITAT Cochin27 Oct 2020AY 2015-16

Bench: Shri George Mathankaduthuruthy Regional Service Joint Commissioner Of Co-Op Bank Ltd. Income Tax (Tds) Vs. Kaduthuruthuy P.O. Trivandrum Kottayam Pan – Aaajk0315Q Appellant Respondent

For Appellant: NoneFor Respondent: Ms. J.M. Jamuna Devi
Section 133Section 133(6)Section 194A

G. The Appellant craves leave to add, amend, alter vary and / or withdraw any or all the above grounds of appeal.” 3. The appeal filed by the assessee is time barred by 21 days. The assessee has filed an affidavit for delay of 15 days. In the affidavit the assessee submits that it had filed an appeal before

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

6
Section 272A(2)6

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)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

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

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

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

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

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

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

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

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

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

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

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

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

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

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

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

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

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

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

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

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17

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

section. 6. We may next tabulate, for ready comprehension, default/s for which the impugned fee u/s. 234E stands levied: Return Short Total S. Date of Date of Late Fee ITA No. Quarter/A.Y Form Deduction (R/off) No. Filing Processing U/s 234E No. & Interest Rs. 1 985/C/2022 Q2/2016-17 03.06.2021 07.06.2021 26Q 4,08,400 - 4,08,400 2 986/C/2022 Q3/2016-17