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8 results for “charitable trust”+ Section 200A(1)clear

Sorted by relevance

Chennai140Pune44Karnataka22Mumbai15Allahabad12Kolkata10Cochin8Delhi5Visakhapatnam5Amritsar4Indore3Bangalore3Jodhpur2Hyderabad1Ahmedabad1

Key Topics

Section 234E28Section 200A16Charitable Trust8TDS8Limitation/Time-bar4Section 2343

MATHIIT LEARNING PRIVATE LIMITED,SASTHAMANGALAM vs. ITO, TRIVANDRUM, TRIVANDRUM

In the result, the ITA Nos

ITA 8/COCH/2022[2014-2015]Status: DisposedITAT Cochin29 Jul 2022AY 2014-2015

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Yedhu Krishanan G., CAFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR
Section 234Section 234E

1 of Section 200A and the conclusion was that since appellate ITA 07-09 & SP 01-03/Coch/2022 4 M/s. MATHIIT Learning Pvt. Ltd. remedy has already been provided w.e.f. 01.06.2015, the petitioner cannot content that the impugned provision of the Act is unreasonable and arbitrary. This clearly means that the ratio of the said decision is not applicable

MATHIIT LEARNING PRIVATE LIMITED,SASTHAMANGALAM vs. ITO, TRIVANDRUM, TRIVANDRUM

In the result, the ITA Nos

ITA 7/COCH/2022[2013-2014]Status: DisposedITAT Cochin29 Jul 2022AY 2013-2014

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Yedhu Krishanan G., CAFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR
Section 234Section 234E

1 of Section 200A and the conclusion was that since appellate ITA 07-09 & SP 01-03/Coch/2022 4 M/s. MATHIIT Learning Pvt. Ltd. remedy has already been provided w.e.f. 01.06.2015, the petitioner cannot content that the impugned provision of the Act is unreasonable and arbitrary. This clearly means that the ratio of the said decision is not applicable

MATHIIT LEARNING PRIVATE LIMITED,SASTHAMANGALAM vs. ITO, TRIVANDRUM, TRIVANDRUM

In the result, the ITA Nos

ITA 9/COCH/2022[2015-2016]Status: DisposedITAT Cochin29 Jul 2022AY 2015-2016

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Yedhu Krishanan G., CAFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR
Section 234Section 234E

1 of Section 200A and the conclusion was that since appellate ITA 07-09 & SP 01-03/Coch/2022 4 M/s. MATHIIT Learning Pvt. Ltd. remedy has already been provided w.e.f. 01.06.2015, the petitioner cannot content that the impugned provision of the Act is unreasonable and arbitrary. This clearly means that the ratio of the said decision is not applicable

M/S. PEOPLE DIAGNOSTIC SPECIALITY HOSPITAL LTD,CHAVARA vs. ACIT, KOLLAM

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

ITA 6/COCH/2022[2015-2016]Status: DisposedITAT Cochin30 Jun 2022AY 2015-2016

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S.People Diagnostic & Assistant Commissioner Of Speciality Hospital Ltd. Income Tax, Ward -2 Aravind Medical Centre Vs. Kollam Cp Iii/390-418, Thattassery Chavara,Kollam Pan – Aagcp0590F Appellant Respondent

For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 200ASection 234E

Charitable Trust VS.ITO (TS - 6112 -ITAT - 2016 - Coch) c) Travel Trails India (P)Ltd. VS.ACIT(TS - 5988-ITAT - 2020 - Coch)” 2. The brief facts of the case are that the assessee, a private limited company filed the TDS statement for the 2nd quarter on 07.11.2014 with a delay of 23 days. The Assessing Officer, CPC processed the same

NEW HIGHER SECONDARY SCHOOL,TRIVANDRUM vs. DCIT, TRIVANDRUM

In the result, the appeals by the assessee are dismissed

ITA 55/COCH/2023[2015-16 QUARTER 4]Status: HeardITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

NEW HIGHER SECONDARY SCHOOL ,TRIVANDRUM vs. DCIT , TRIVANDRUM

In the result, the appeals by the assessee are dismissed

ITA 54/COCH/2023[2015-16 (Qurt-3)]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

NEW HIGHER SECONDARY SCHOOL ,TRIVANDRUM vs. DCIT , TRIVANDRUM

In the result, the appeals by the assessee are dismissed

ITA 53/COCH/2023[2015-16 QTR 2]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed

NEW HIGHER SECONDARY SCHOOL,TRIVANDRUM vs. DCIT, TRIVANDRUM

In the result, the appeals by the assessee are dismissed

ITA 52/COCH/2023[2015-16 (QT1)]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

section 234E of the Income Tax Act, 1961 (the Act) on the processing of it’s tax returns, one each for the four quarters of fy 2014-15, u/s.200A of the Act, by the National Faceless Appeal Centre, Delhi (NFAC), vide separate orders dated 21.9.2022. The appeals raising the same issue, were heard together, and are accordingly being disposed