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68 results for “condonation of delay”+ TDSclear

Sorted by relevance

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Key Topics

Section 234E87TDS62Section 20037Section 19234Section 206C33Condonation of Delay33Section 200A22Limitation/Time-bar22Section 194A17

PRIMARY HEALTH CENTRE KUNNAMANGALAM KOZHIKODE,KOZHIKODE vs. ITO ,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 762/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

TDS), Kozhikode ......... Respondent Assessee by: Shri Richard Mathews, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 06.11.2025 Date of Pronouncement: 07.11.2025 O R D E R PER MANU KUMAR GIRI, JM: These four appeals by the assessee are filed against the order of the Commissioner of Income Tax, Appeal, National Faceless Appeal Centre (NFAC), Delhi

PRIMARY HEALTH CENTRE KUNNAMANAGALAM KOZHIKODE,KOZHIKODE vs. ITO,WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 763/COCH/2025[2014-15]Status: DisposedITAT Cochin

Showing 1–20 of 68 · Page 1 of 4

Deduction16
Section 20115
Addition to Income14
07 Nov 2025
AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

TDS), Kozhikode ......... Respondent Assessee by: Shri Richard Mathews, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 06.11.2025 Date of Pronouncement: 07.11.2025 O R D E R PER MANU KUMAR GIRI, JM: These four appeals by the assessee are filed against the order of the Commissioner of Income Tax, Appeal, National Faceless Appeal Centre (NFAC), Delhi

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 764/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

TDS), Kozhikode ......... Respondent Assessee by: Shri Richard Mathews, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 06.11.2025 Date of Pronouncement: 07.11.2025 O R D E R PER MANU KUMAR GIRI, JM: These four appeals by the assessee are filed against the order of the Commissioner of Income Tax, Appeal, National Faceless Appeal Centre (NFAC), Delhi

PRIMARY HEALTH CENTRE KUNNAMANGALAM,KOZHIKODE vs. ITO, WARD TDS, KOZHIKODE

In the result, appeals filed by the assessee are dismissed

ITA 761/COCH/2025[2014-15]Status: DisposedITAT Cochin07 Nov 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm

For Appellant: Shri Richard Mathews, CAFor Respondent: Smt. Leena Lal, Sr. D.R

TDS), Kozhikode ......... Respondent Assessee by: Shri Richard Mathews, CA Revenue by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 06.11.2025 Date of Pronouncement: 07.11.2025 O R D E R PER MANU KUMAR GIRI, JM: These four appeals by the assessee are filed against the order of the Commissioner of Income Tax, Appeal, National Faceless Appeal Centre (NFAC), Delhi

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

TDS statement being one month from the end of the relevant quarter, the same were thus filed with a delay ranging from 76 to 340 days. The said delay being subject to a late fee, reckoned on a per day basis, u/s.234E of the Act, and which delay the Assessing Officer (AO) has no power to condone

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

TDS statement being one month from the end of the relevant quarter, the same were thus filed with a delay ranging from 76 to 340 days. The said delay being subject to a late fee, reckoned on a per day basis, u/s.234E of the Act, and which delay the Assessing Officer (AO) has no power to condone

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

TDS statement being one month from the end of the relevant quarter, the same were thus filed with a delay ranging from 76 to 340 days. The said delay being subject to a late fee, reckoned on a per day basis, u/s.234E of the Act, and which delay the Assessing Officer (AO) has no power to condone

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

TDS statement being one month from the end of the relevant quarter, the same were thus filed with a delay ranging from 76 to 340 days. The said delay being subject to a late fee, reckoned on a per day basis, u/s.234E of the Act, and which delay the Assessing Officer (AO) has no power to condone

CHAKRABARTI EYE CARE CENTRE,THIRUVANANTHAPURAM vs. ACIT, , THIRUVANANTHAPURAM

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 850/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Apr 2025AY 2013-14

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sreeram Sekhar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200ASection 234ESection 250

TDS) [2023] 152 taxmann.com 394 (Cochin Trib.) iii) Prakat Solutions Pvt. Ltd. vs. DCIT, ITA Nos. 531 to 533/Bang/2023 dated 27.09.2023 12. In light of the aforesaid reasoning and relying of the judicial pronouncements cited supra we condone the delay

CHAKRABARTI EYE CARE CENTRE,THIRUVANANTHAPURAM vs. ACIT, THIRUVANANTHAPURAM

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 851/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Apr 2025AY 2013-14

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sreeram Sekhar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200ASection 234ESection 250

TDS) [2023] 152 taxmann.com 394 (Cochin Trib.) iii) Prakat Solutions Pvt. Ltd. vs. DCIT, ITA Nos. 531 to 533/Bang/2023 dated 27.09.2023 12. In light of the aforesaid reasoning and relying of the judicial pronouncements cited supra we condone the delay

CHAKRABARTI EYE CARE CENTRE,THIRUVANANTHAPURAM vs. ACIT, THIRUVANANTHAPURAM

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 852/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Apr 2025AY 2013-14

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sreeram Sekhar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200ASection 234ESection 250

TDS) [2023] 152 taxmann.com 394 (Cochin Trib.) iii) Prakat Solutions Pvt. Ltd. vs. DCIT, ITA Nos. 531 to 533/Bang/2023 dated 27.09.2023 12. In light of the aforesaid reasoning and relying of the judicial pronouncements cited supra we condone the delay

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

TDS) Tbiruvananthapuram 3rd Floor, Aayakar Bhavan ADR Centre, District Court Kowdiar Complex, Vanchiyoor Thiruvananthapuram 695003 Thiruvananthapuram 695035 PAN – AAAGD2665M (Appellant) (Respondent) Assessee by: Shri Anil D. Nair, Advocate Revenue by: Smt. J.M. Jamuna Devi, Sr.DR Date of hearing: 27.02.2023 Date of pronouncement: 03.03.2023 O R D E R Per: Bench These appeals at the instance of the assessee are directed

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

TDS) Tbiruvananthapuram 3rd Floor, Aayakar Bhavan ADR Centre, District Court Kowdiar Complex, Vanchiyoor Thiruvananthapuram 695003 Thiruvananthapuram 695035 PAN – AAAGD2665M (Appellant) (Respondent) Assessee by: Shri Anil D. Nair, Advocate Revenue by: Smt. J.M. Jamuna Devi, Sr.DR Date of hearing: 27.02.2023 Date of pronouncement: 03.03.2023 O R D E R Per: Bench These appeals at the instance of the assessee are directed

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

TDS) Tbiruvananthapuram 3rd Floor, Aayakar Bhavan ADR Centre, District Court Kowdiar Complex, Vanchiyoor Thiruvananthapuram 695003 Thiruvananthapuram 695035 PAN – AAAGD2665M (Appellant) (Respondent) Assessee by: Shri Anil D. Nair, Advocate Revenue by: Smt. J.M. Jamuna Devi, Sr.DR Date of hearing: 27.02.2023 Date of pronouncement: 03.03.2023 O R D E R Per: Bench These appeals at the instance of the assessee are directed

PUNJAB NATIONAL BANK,THRISSUR vs. THE ITO(TDS), THRISSUR

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

ITA 311/COCH/2024[2009-2010]Status: DisposedITAT Cochin19 Feb 2025AY 2009-2010

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Sr.AR
Section 154Section 201

TDS), Thrissur. v. Thrissur – 680 020. PAN : AAACP0165G. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Smt.Leena Lal, Sr.AR Date of Pronouncement : 19.02.2025 Date of Hearing : 20.01.2025. O R D E R Per Prakash Chand Yadav, JM : The present appeal of the assessee is arising from the order of the learned Commissioner of Income-tax (Appeals) dated 15thFebruary, 2024 and relates

MS. ANNMARIA ALEX ANTHRAPER,KOCHI vs. ACIT (TDS), KOCHI

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

ITA 178/COCH/2023[2015-16]Status: DisposedITAT Cochin29 Nov 2024AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: ------ None ------For Respondent: Smt. Leena Lal, Sr. D.R
Section 201

TDS in respect of payments made to contractors, interest and salary expenditure. Accordingly passed an order demanding tax of Rs.2,38,529/- for FY 2013-14 and Rs. 8,97,930/- for FY 2014-15 u/s. 201 of the Income Tax Act, 1961 (the Act) vide order dated 20.02.2017 & 03.03.2017, respectively. 3. Being aggrieved, an appeal was filed before

MS. ANNMARIA ALEX ANTHRAPER,KOCHI vs. ACIT (TDS), KOCHI

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

ITA 177/COCH/2023[2014-15]Status: DisposedITAT Cochin29 Nov 2024AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: ------ None ------For Respondent: Smt. Leena Lal, Sr. D.R
Section 201

TDS in respect of payments made to contractors, interest and salary expenditure. Accordingly passed an order demanding tax of Rs.2,38,529/- for FY 2013-14 and Rs. 8,97,930/- for FY 2014-15 u/s. 201 of the Income Tax Act, 1961 (the Act) vide order dated 20.02.2017 & 03.03.2017, respectively. 3. Being aggrieved, an appeal was filed before

VISWANATHA SHENOY,ERNAKULAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2), KOCHI, KOCHI

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

ITA 34/COCH/2024[2007-08]Status: DisposedITAT Cochin21 Feb 2025AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2007-08

For Respondent: Shri Nithyananda
Section 194CSection 40

TDS while making the payments. As against the said order, the assessee filed an appeal before the Ld.CIT(A)-2, Kochi and contended that the payments were covered by form 15-I and therefore the disallowance made u/s. 40(a)(ia) is not correct. But unfortunately, the assessee had not appeared before the Ld.CIT(A) when the hearing notice fixing

JAWAHAR NAVODAYA VIDYALAYA PALAYANADA,CALICUT vs. ITO, WARD TDS, KOZHIKODE

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

ITA 483/COCH/2024[2015-16]Status: DisposedITAT Cochin04 Feb 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Richard Mathew, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 234E

TDS returns relating to period prior to June 2015. We were not aware of appeals filed with first appellate authority and dismissal of the same by the authority. We sincerely apologize for any inconvenience this delay may have caused. 3. We are seeking a condonation

JAWAHAR NAVODAYA VIDYALAYA PALAYANADA,PALAYANADA vs. ITO, (TDS) WARD, KOZHIKODE

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

ITA 475/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Feb 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Richard Mathew, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 234E

TDS returns relating to period prior to June 2015. We were not aware of appeals filed with first appellate authority and dismissal of the same by the authority. We sincerely apologize for any inconvenience this delay may have caused. 3. We are seeking a condonation