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Section 200A(1)6 Section 234E4 Deduction2 TDS2 Condonation of Delay2

M/S ATHAZHAKUNNU MAPPILA L.P. SCHOOL,KANNUR vs. ITO WARD TDS, KANNUR

In the result, the appeals by the assessee are allowed for statistical purposes

ITA 912/COCH/2022[2014-15]Status: DisposedITAT Cochin31 Jul 2023AY 2014-15

Bench: Shrisanjay Arora & Shriabyt.Varkey

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 200A(1)Section 234E

section 200A(1) of the Act even as there was, prior to 01.6.2015, no provision for the said levy while processing a TDS return u/s. 200A(1) of the Act, which 1 ITA Nos. 911& 912/Coch/2022 (AY 2014-15) Athazhakunnu Mappilla L.P. School v. ITO came on the statute only by Finance Act, 2015 w.e.f. from that date. The issue

M/S ATHAZHAKUNNU MAPPILA L.P SCHOOL,KANNUR vs. ITO ,WARD TDS, KANNUR

In the result, the appeals by the assessee are allowed for statistical purposes