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10 results for “TDS”+ Section 273Bclear

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Key Topics

Section 234E25Section 271C22Section 273B12TDS10Section 133(6)6Section 200A5Section 2335Section 200(3)5Penalty5Section 274

M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN

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

ITA 96/COCH/2015[2010-11]Status: HeardITAT Cochin24 Jun 2022AY 2010-11

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Thomas Joseph, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 271CSection 273Section 273B

273B of the I.T.Act and requested that penalty may not be imposed u/s 271C of the I.T.Act. 5. However, the Addl.CIT, TDS, took a view that provisions of section

M/S.MITHRA AGRICULTURAL PRODUCE COMPANY LTD,COCHIN vs. THE JT CIT(TDS), COCHIN

In the result, all the appeals of the assessee are allowed for statistical purposes

3
Condonation of Delay2
ITA 212/COCH/2015[2010-11]Status: DisposedITAT Cochin19 Sept 2017AY 2010-11

Bench: Shri P. K. Bansal & Shri George George K.

Section 115Section 194BSection 201Section 271BSection 271CSection 271C(1)Section 274

TDS) and the reply dated 29.02.2012 filed by the appellant are produced herewith and marked as Annexures A & B respectively. 7. In this connection, the adjudicating officer also failed to consider that Circular No.551 dated 23.01.1990 explaining the scope of new section 271C vide Para 16.5 clearly showed that the object of introducing the new section was to provide

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

TDS has been deducted subsequently. Other than filing appeals and not representing the same, nor giving explanation in respect of the grounds raised only delay tactics are being adopted. No reasonable cause has also been shown. This being so, respectfully following the decisions in the cases referred above wherein it has been categorically held by the Coordinate

KRISHIBHAVAN ANDHOOR,KANNUR UNIVERSITY CAMPUS vs. DCIT,CPC - TDS, AAYKAR BHAWAN

Accordingly, the CIT(A) dismissed the appeal

ITA 747/COCH/2024[2022-23]Status: DisposedITAT Cochin21 Jan 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 200(3)Section 200ASection 233Section 234ESection 273B

TDS), Kannur (hereafter “the AO”) is justified in levying late fee u/s. 234E of the Act. The provisions of section 200(3) of the Act require a person to deliver a statement of tax deducted at source within the period specified therein. If the statement is not furnished within the due date, late fee on the tax deductible at source

KRISHIBHAVAN ANDHOOR,KANNUR UNIVERSITY CAMPUS vs. INCOME TAX OFFICER (TDS), KANNOTHUMCHAL

Accordingly, the CIT(A) dismissed the appeal

ITA 723/COCH/2024[2022-23]Status: DisposedITAT Cochin21 Jan 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 200(3)Section 200ASection 233Section 234ESection 273B

TDS), Kannur (hereafter “the AO”) is justified in levying late fee u/s. 234E of the Act. The provisions of section 200(3) of the Act require a person to deliver a statement of tax deducted at source within the period specified therein. If the statement is not furnished within the due date, late fee on the tax deductible at source

KRISHIBHAVAN ANDHOOR,KANNUR UNIVERSITY CAMPUS vs. DCIT,CPC-TDS, AAYKAR BHAWAN

Accordingly, the CIT(A) dismissed the appeal

ITA 748/COCH/2024[2022-2023]Status: DisposedITAT Cochin21 Jan 2025AY 2022-2023

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 200(3)Section 200ASection 233Section 234ESection 273B

TDS), Kannur (hereafter “the AO”) is justified in levying late fee u/s. 234E of the Act. The provisions of section 200(3) of the Act require a person to deliver a statement of tax deducted at source within the period specified therein. If the statement is not furnished within the due date, late fee on the tax deductible at source

KRISHIBHAVAN ANDHOOR,KANNUR UNIVERSITY CAMPUS vs. DCIT,CPC-TDS, AAYAKAR BHAWAN

Accordingly, the CIT(A) dismissed the appeal

ITA 749/COCH/2024[2023-24]Status: DisposedITAT Cochin21 Jan 2025AY 2023-24

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 200(3)Section 200ASection 233Section 234ESection 273B

TDS), Kannur (hereafter “the AO”) is justified in levying late fee u/s. 234E of the Act. The provisions of section 200(3) of the Act require a person to deliver a statement of tax deducted at source within the period specified therein. If the statement is not furnished within the due date, late fee on the tax deductible at source

KRISHIBHAVAN ANDHOOR,KANNUR UNIVERSITY CAMPUS vs. DCIT,CPC-TDS, AAYAKAR BHAWAN

Accordingly, the CIT(A) dismissed the appeal

ITA 746/COCH/2024[2022-23]Status: DisposedITAT Cochin21 Jan 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 200(3)Section 200ASection 233Section 234ESection 273B

TDS), Kannur (hereafter “the AO”) is justified in levying late fee u/s. 234E of the Act. The provisions of section 200(3) of the Act require a person to deliver a statement of tax deducted at source within the period specified therein. If the statement is not furnished within the due date, late fee on the tax deductible at source

LOTS SHIPPING LIMITED,KOCHI vs. JCIT TDS , KOCHI

Appeal are Dismissed

ITA 607/COCH/2023[2010-11]Status: DisposedITAT Cochin23 Oct 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None -------For Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 250Section 271CSection 273BSection 274

section 273B of the Act explaining the delay in compliance of TDS provisions in question. Learned Sr. D.R. has further

LOTS SHIPPING LIMITED,KOCHI vs. JCIT TDS, KOCHI

Appeal are Dismissed

ITA 608/COCH/2023[2011-12]Status: DisposedITAT Cochin23 Oct 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: ------- None -------For Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 250Section 271CSection 273BSection 274

section 273B of the Act explaining the delay in compliance of TDS provisions in question. Learned Sr. D.R. has further