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93 results for “condonation of delay”+ Section 234E(2)clear

Sorted by relevance

Patna466Chennai392Pune375Delhi224Bangalore212Cochin93Mumbai84Nagpur82Visakhapatnam59Hyderabad36Jaipur25Dehradun21Karnataka21Kolkata11Panaji10Amritsar10Lucknow10Agra8Indore8Rajkot8Raipur6Surat5Chandigarh4Guwahati2Ahmedabad2Ranchi2Jodhpur1Jabalpur1

Key Topics

Section 234E235Section 200A110TDS93Limitation/Time-bar43Section 20037Section 206C33Section 19233Condonation of Delay25Natural Justice

CATHOLIC SYRIAN BANK LTD(KURIANNOOR BRANCH), KUMBANAD P.O., PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

In the result, all the appeals filed by the assessee are dismissed as

ITA 280/COCH/2019[2013-14 (27Q-Q2)]Status: DisposedITAT Cochin25 Jul 2019

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 200ASection 234E

2. None appeared on behalf of the assessee and the assessee has only filed written submission and requested to consider the same and dispose of the appeals. Hence, we proceed to decide the issue after hearing the Ld. DR. I.T.A. Nos. 280 to 291/Coch/2019 2.1 Primarily, there was a delay in filing these appeals before the CIT(A) which

DISTRICT PROJECT OFFICE KOZHIKODE,KOZHIKODE vs. ACIT, CPC TDS, KOZHIKODE, KOZHIKODE

In the result, the appeal filed by assessee stands allowed for statistical purposes

ITA 220/COCH/2021[2014-2015]Status: DisposedITAT Cochin

Showing 1–20 of 93 · Page 1 of 5

20
Section 200A(1)9
Penalty6
Deduction4
15 Sept 2022
AY 2014-2015
For Appellant: None
Section 200ASection 200A(1)Section 234E

Section 234E. It is only on account of delay in appeal filing not being condoned that the assessee is losing out on relief which it would have obtained had the appeal been filed within the time limit prescribed. 5. In view of the above, we pray before you that the appeal may please be allowed.” 2

M/S.TRAVEL TRAILS INDIA P. LTD,TRIVANDRUM vs. ACIT,, GHAZIABAD

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

ITA 168/COCH/2020[2013-14]Status: DisposedITAT Cochin09 Jun 2020AY 2013-14

Bench: Shri George George K

For Appellant: Sri.Vinod Haridas, FCAFor Respondent: Sri.B.Sajjive, Sr.AR
Section 200ASection 234E

2 M/s.Travel Trails India Pvt Ltd. the assessee and confirmed levy of fees u/s 234E of the I.T.Act. The relevant finding of the CIT(A) reads as follow:- “The Appellant filed quarterly return for Q4 in form 24Q for FY 2012-13 belatedly on 05.07.2016. As per provisions of section 234E of the Act, CPC has levied the late filing

CSB BANK LTD (FORMERLY THE CATHOLIC SYRIAN BANK LTD(THUMPAMON BRANCH),PATHANAMTHITTA vs. THE ACIT(TDS), GHAZIABAD

In the result, the appeals filed by the assessee are dismissed

ITA 525/COCH/2019[2013-14(24 Q-Q4)]Status: DisposedITAT Cochin24 Oct 2019

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 234E

234E which was found from the consolidated default report of the bank the same was taken up with branches who then informed of receipt of such intimations. As the appeals had to be filed at head office and as there was delay in branches intimating the Head Office, the appeals could not be filed in time. 2. Further there

CSB BANK LTD (FORMERLY THE CATHOLIC SYRIAN BANK LTD(THUMPAMON BRANCH),PATHANAMTHITTA vs. THE ACIT(TDS), GHAZIABAD

In the result, the appeals filed by the assessee are dismissed

ITA 526/COCH/2019[2013-14(26Q-Q4)]Status: DisposedITAT Cochin24 Oct 2019

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 234E

234E which was found from the consolidated default report of the bank the same was taken up with branches who then informed of receipt of such intimations. As the appeals had to be filed at head office and as there was delay in branches intimating the Head Office, the appeals could not be filed in time. 2. Further there

CSB BANK LTD (FORMERLY THE CATHOLIC SYRIAN BANK LTD(THUMPAMON BRANCH),PATHANAMTHITTA vs. THE ACIT(TDS), GHAZIABAD

In the result, the appeals filed by the assessee are dismissed

ITA 527/COCH/2019[2013-14(27Q-Q3)]Status: DisposedITAT Cochin24 Oct 2019

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 234E

234E which was found from the consolidated default report of the bank the same was taken up with branches who then informed of receipt of such intimations. As the appeals had to be filed at head office and as there was delay in branches intimating the Head Office, the appeals could not be filed in time. 2. Further there

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GAZIABAD

In the result, the appeals filed by the assessee are allowed

ITA 201/COCH/2021[2013-2014]Status: HeardITAT Cochin20 May 2022AY 2013-2014

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

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

2. The CIT(Appeals) is not justified in not condoning the delay as in similar cases, the department has condoned such delay in the matter of 234E. 3. The CIT(Appeals) has erred in sustaining the late fees under 234E on the basis of non jurisdictional High Court decisions ignoring the decisions of other High Courts. 4. The CIT(Appeals

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, the appeals filed by the assessee are allowed

ITA 200/COCH/2021[2013-2014]Status: HeardITAT Cochin20 May 2022AY 2013-2014

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

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

2. The CIT(Appeals) is not justified in not condoning the delay as in similar cases, the department has condoned such delay in the matter of 234E. 3. The CIT(Appeals) has erred in sustaining the late fees under 234E on the basis of non jurisdictional High Court decisions ignoring the decisions of other High Courts. 4. The CIT(Appeals

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, the appeals filed by the assessee are allowed

ITA 203/COCH/2021[2014-2015]Status: HeardITAT Cochin20 May 2022AY 2014-2015

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

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

2. The CIT(Appeals) is not justified in not condoning the delay as in similar cases, the department has condoned such delay in the matter of 234E. 3. The CIT(Appeals) has erred in sustaining the late fees under 234E on the basis of non jurisdictional High Court decisions ignoring the decisions of other High Courts. 4. The CIT(Appeals

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, the appeals filed by the assessee are allowed

ITA 202/COCH/2021[2013-2014]Status: HeardITAT Cochin20 May 2022AY 2013-2014

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

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

2. The CIT(Appeals) is not justified in not condoning the delay as in similar cases, the department has condoned such delay in the matter of 234E. 3. The CIT(Appeals) has erred in sustaining the late fees under 234E on the basis of non jurisdictional High Court decisions ignoring the decisions of other High Courts. 4. The CIT(Appeals

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

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section

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

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section

DISTRICT LEGAL SERVICES AUTHORITY,TRIVANDRUM vs. INCOME TAX OFFICER - TDS, TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay petitions are dismissed

ITA 867/COCH/2022[2014-15]Status: DisposedITAT Cochin03 Mar 2023AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.DR
Section 200ASection 234ESection 250

Section 234E of the Act. The assessee has also filed stay petitions seeking stay of recovery of outstanding tax arrears. The relevant assessment years are 2013- 14, 2014-15 & 2016-17. 2. There is a delay of 109 days in filing these appeals (thought the Registry has noted 178 days). The assessee has filed condonation

DISTRICT LEGAL SERVICES AUTHORITY,TRIVANDRUM vs. INCOME TAX OFFICER (TDS), TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay petitions are dismissed

ITA 866/COCH/2022[2013-14]Status: DisposedITAT Cochin03 Mar 2023AY 2013-14

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.DR
Section 200ASection 234ESection 250

Section 234E of the Act. The assessee has also filed stay petitions seeking stay of recovery of outstanding tax arrears. The relevant assessment years are 2013- 14, 2014-15 & 2016-17. 2. There is a delay of 109 days in filing these appeals (thought the Registry has noted 178 days). The assessee has filed condonation

DISTRICT LEGAL SERVICES AUTHORITY,TRIVANDRUM vs. INCOME TAX OFFICER- TDS, TRIVANDRUM

In the result, the appeals filed by the assessee are allowed for statistical purposes and the stay petitions are dismissed

ITA 868/COCH/2022[2016-17]Status: DisposedITAT Cochin03 Mar 2023AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr.DR
Section 200ASection 234ESection 250

Section 234E of the Act. The assessee has also filed stay petitions seeking stay of recovery of outstanding tax arrears. The relevant assessment years are 2013- 14, 2014-15 & 2016-17. 2. There is a delay of 109 days in filing these appeals (thought the Registry has noted 178 days). The assessee has filed condonation

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS),, KOZHIKODE

In the result, the appeals filed by the assessees are allowed

ITA 276/COCH/2021[2013-2014]Status: DisposedITAT Cochin30 Jun 2022AY 2013-2014

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

For Appellant: Sri.Richard Mathew, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

2) amounted to Rs.1,360.00. Also humbly submit before you that the levy of interest under section 234E before 31/03/2015 is against the provisions of Income-tax Act, 1961. For this reason, we have the right to challenge the demand with appellate authorities. Even without serving the demand notice to my section how can I proceed against the demand

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

In the result, the appeals filed by the assessees are allowed

ITA 275/COCH/2021[2013-2014]Status: DisposedITAT Cochin30 Jun 2022AY 2013-2014

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

For Appellant: Sri.Richard Mathew, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

2) amounted to Rs.1,360.00. Also humbly submit before you that the levy of interest under section 234E before 31/03/2015 is against the provisions of Income-tax Act, 1961. For this reason, we have the right to challenge the demand with appellate authorities. Even without serving the demand notice to my section how can I proceed against the demand

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

In the result, the appeals filed by the assessees are allowed

ITA 277/COCH/2021[2015-2016]Status: DisposedITAT Cochin30 Jun 2022AY 2015-2016

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

For Appellant: Sri.Richard Mathew, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

2) amounted to Rs.1,360.00. Also humbly submit before you that the levy of interest under section 234E before 31/03/2015 is against the provisions of Income-tax Act, 1961. For this reason, we have the right to challenge the demand with appellate authorities. Even without serving the demand notice to my section how can I proceed against the demand

GOVERNMENT MENTAL HOSPITAL,KUTHIRAVATTAM vs. COMMISSIONER OF INCOME TAX, CPC (TDS), KOZHIKODE

In the result, the appeals filed by the assessees are allowed

ITA 278/COCH/2021[2013-2014]Status: DisposedITAT Cochin30 Jun 2022AY 2013-2014

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

For Appellant: Sri.Richard Mathew, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

2) amounted to Rs.1,360.00. Also humbly submit before you that the levy of interest under section 234E before 31/03/2015 is against the provisions of Income-tax Act, 1961. For this reason, we have the right to challenge the demand with appellate authorities. Even without serving the demand notice to my section how can I proceed against the demand

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