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640 results for “TDS”+ Section 3clear

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Mumbai6,211 Delhi6,035 Bangalore2,822 Chennai2,500 Kolkata1,778 Pune1,199 Hyderabad828 Ahmedabad827 Karnataka646 Cochin640 Indore600 Patna559 Jaipur513 Raipur457 Nagpur376 Chandigarh376 Surat287 Visakhapatnam255 Rajkot213 Lucknow189 Cuttack145 Amritsar136 Dehradun125 Jodhpur111 Jabalpur88 Ranchi84 Telangana80 Panaji79 Agra74 Guwahati65 Allahabad41 Kerala34 Varanasi29 Calcutta28 SC26 Rajasthan10 Himachal Pradesh8 Punjab & Haryana7 J&K5 Orissa4 Uttarakhand3 Bombay1 A.K. SIKRI ROHINTON FALI NARIMAN1 Gauhati1

Key Topics

Section 234E136 Section 200A(1)124 TDS77 Section 234E(1)76 Section 200A62 Deduction59 Section 20049 Section 206C38 Section 200(3)38 Section 250

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

ITA 1014/COCH/2022[2015-16]Status: DisposedITAT Cochin29 Feb 2024AY 2015-16

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. DR

Section 154Section 156Section 192Section 194JSection 200(3)Section 200ASection 220(2)Section 234E

TDS statement filed u/s.200(3) by insertion of clause (c) in sub-section (1) thereof; (b) deletion of interest u/s.220

Showing 1–20 of 640 · Page 1 of 32

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Addition to Income15

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

ITA 1013/COCH/2022[2014-15]Status: DisposedITAT Cochin29 Feb 2024AY 2014-15

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Ms. Divya Ravindran, AdvocateFor Respondent: Smt. J M Jamuna Devi, Sr. DR

Section 154Section 156Section 192Section 194JSection 200(3)Section 200ASection 220(2)Section 234E

TDS statement filed u/s.200(3) by insertion of clause (c) in sub-section (1) thereof; (b) deletion of interest u/s.220

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

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

ITA 287/COCH/2025[2021-22]Status: DisposedITAT Cochin23 Jun 2025AY 2021-22

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Shri Riju AC, A.RFor Respondent: Smt. Leena Lal, Sr. D.R

Section 200Section 200ASection 200A(1)(c)Section 206CSection 234Section 234ESection 234E(3)

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, WARD TDS, KANNUR, KERALA

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

ITA 288/COCH/2025[2022-23]Status: DisposedITAT Cochin23 Jun 2025AY 2022-23

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Shri Riju AC, A.RFor Respondent: Smt. Leena Lal, Sr. D.R

Section 200Section 200ASection 200A(1)(c)Section 206CSection 234Section 234ESection 234E(3)

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

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 234E of Income Tax Act, 1961 (the Act) for the delayed filing of the quarterly TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together

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 234E of Income Tax Act, 1961 (the Act) for the delayed filing of the quarterly TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together

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 234E of Income Tax Act, 1961 (the Act) for the delayed filing of the quarterly TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together

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 234E of Income Tax Act, 1961 (the Act) for the delayed filing of the quarterly TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together

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 234E of Income Tax Act, 1961 (the Act) for the delayed filing of the quarterly TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together

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 234E of Income Tax Act, 1961 (the Act) for the delayed filing of the quarterly TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together

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 234E of Income Tax Act, 1961 (the Act) for the delayed filing of the quarterly TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together

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 234E of Income Tax Act, 1961 (the Act) for the delayed filing of the quarterly TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together

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 234E of Income Tax Act, 1961 (the Act) for the delayed filing of the quarterly TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together

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 234E of Income Tax Act, 1961 (the Act) for the delayed filing of the quarterly TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together

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 234E of Income Tax Act, 1961 (the Act) for the delayed filing of the quarterly TDS returns/statements (in Form 24Q & 26Q) for FY 2015-16 to FY 2018-19, by the Commissioner of Income Tax (Appeals) Income Tax Department [CIT(A)] vide his separate orders dated 30.08.2022. 2. The appeals raising a common issue, were taken up together

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

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

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

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

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

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

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

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

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 918/COCH/2022[2008-09]Status: DisposedITAT Cochin02 May 2024AY 2008-09

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 153ASection 153CSection 234A

section 3 of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 (11 of 1964).’ (emphasis, ours) Whether the said provision, inapplicable in the instant case inasmuch as the notices of demand stand issued much prior to 01/10/2014, would save the same is to be seen. The Hon’ble Court was, however, unanimous in that a set aside