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323 results for “condonation of delay”+ Section 200clear

Sorted by relevance

Patna484Pune416Chennai352Delhi323Mumbai285Bangalore243Kolkata129Karnataka123Hyderabad123Jaipur107Nagpur93Ahmedabad87Panaji69Raipur58Surat55Chandigarh46Calcutta36Visakhapatnam35Cuttack33Cochin29Lucknow23Indore21Dehradun19Amritsar15Allahabad12Jodhpur11Agra9Guwahati7Rajkot5SC4Jabalpur3Telangana2Rajasthan1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Andhra Pradesh1

Key Topics

Section 234E298Section 200A124Section 154101Section 200A(1)65TDS51Section 201(1)40Limitation/Time-bar36Penalty31Addition to Income

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

ITA 4050/DEL/2016[2015-16 (F.Y. 2014-15)]Status: DisposedITAT Delhi09 Nov 2017

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 200Section 200ASection 201Section 234E

200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.” 2.2. A conjoint reading for aforesaid sections, if analyzed, section 200A of the Act deals

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

Showing 1–20 of 323 · Page 1 of 17

...
27
Rectification u/s 15426
Section 143(3)24
Condonation of Delay24
ITA 4051/DEL/2016[2014-15 (F.Y. 2013-14)]Status: Disposed
ITAT Delhi
09 Nov 2017

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 200Section 200ASection 201Section 234E

200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.” 2.2. A conjoint reading for aforesaid sections, if analyzed, section 200A of the Act deals

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

ITA 1027/DEL/2020[2015-16 24Q, (Q-1)]Status: DisposedITAT Delhi31 Aug 2022

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E

delay in filing of TDS statements. In this sense, insertion of Clause (c) to section 200A( 1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of processing of TDS statement and the same is enabling for processes in nature. This is very much evident

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

ITA 1040/DEL/2020[2013-14 (26Q-Q-2)]Status: DisposedITAT Delhi31 Aug 2022

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E

delay in filing of TDS statements. In this sense, insertion of Clause (c) to section 200A( 1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of processing of TDS statement and the same is enabling for processes in nature. This is very much evident

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6258/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jan 2020AY 2014-15

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

condoning the delay in filing the appeals was also filed as referred to by the learned Authorized Representative. Referring to the order passed by the CIT(A), the learned Authorized Representative for the assessee pointed out that the order of Assessing Officer was not passed under section 234E of the Act but was passed under section 200A

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6257/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Jan 2020AY 2013-14

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

condoning the delay in filing the appeals was also filed as referred to by the learned Authorized Representative. Referring to the order passed by the CIT(A), the learned Authorized Representative for the assessee pointed out that the order of Assessing Officer was not passed under section 234E of the Act but was passed under section 200A

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6259/DEL/2018[2015-16]Status: DisposedITAT Delhi15 Jan 2020AY 2015-16

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

condoning the delay in filing the appeals was also filed as referred to by the learned Authorized Representative. Referring to the order passed by the CIT(A), the learned Authorized Representative for the assessee pointed out that the order of Assessing Officer was not passed under section 234E of the Act but was passed under section 200A

BAGWANT KISHORE MEMORIAL EDUCATIONAL SOCIETY,DELHI vs. ITO,WARD EXEMPTION 1(3), DELHI

In the result, assessee's appeal is allowed for statistical purposes

ITA 3657/DEL/2023[2021-22]Status: DisposedITAT Delhi14 Aug 2024AY 2021-22

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Ashish Jain, CAFor Respondent: Shri Om Parkash, Sr.DR
Section 11Section 11(1)(d)Section 119Section 119(2)Section 12ASection 139(1)Section 143(1)Section 143(1)(a)

condonation of the delay in filing Form 10B and to claim the benefits of Sections 11 and 12 of the Page 2 of 10 ITA No.- 3657/Del/2023 Bhagwant Kishore Memorial Educational Society. Act. Being aggrieved with the above order passed by the Ld. CIT(A), this appeal filed by assessee for adjudication. 4. Heard rival submissions and carefully scanned

BATHLINE INDIA (P) LTD,NEW DELHI vs. ACIT - CPC, GHAZIABAD

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

ITA 9336/DEL/2019[2013-14 (24Q-Q1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 154Section 200ASection 200A(1)Section 220(2)Section 234ESection 54

condonation of delay, wherein appeals were filed beyond the period prescribed. The assessee had filed appeals against the order passed under section 154 of the Act, hence the time period of appeals filed by assessee before the CIT(A) have to be computed from the date of order passed under section 154 of the Act and not from the date

BATHLINE INDIA (PVT.) LTD.,DELHI vs. ACIT, CPC-TDS, GHAZIABAD

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

ITA 9341/DEL/2019[2013-14 (26Q,Q-4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 154Section 200ASection 200A(1)Section 220(2)Section 234ESection 54

condonation of delay, wherein appeals were filed beyond the period prescribed. The assessee had filed appeals against the order passed under section 154 of the Act, hence the time period of appeals filed by assessee before the CIT(A) have to be computed from the date of order passed under section 154 of the Act and not from the date

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

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

ITA 7946/DEL/2019[2014-15(27EQ, Q4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

delay in filing of TDS statements. In this sense, insertion of Clause (c) to section 200A(1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of nature. This is very much evident on perusal of the Memorandum to the Finance Bill 2015. The same have

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

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

ITA 7932/DEL/2019[2013-14 (Q3, 24Q)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

delay in filing of TDS statements. In this sense, insertion of Clause (c) to section 200A(1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of nature. This is very much evident on perusal of the Memorandum to the Finance Bill 2015. The same have

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

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

ITA 7949/DEL/2019[2015-16 (24Q, Q3)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

delay in filing of TDS statements. In this sense, insertion of Clause (c) to section 200A(1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of nature. This is very much evident on perusal of the Memorandum to the Finance Bill 2015. The same have

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

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

ITA 7936/DEL/2019[2013-14 (26Q, Q4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

delay in filing of TDS statements. In this sense, insertion of Clause (c) to section 200A(1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of nature. This is very much evident on perusal of the Memorandum to the Finance Bill 2015. The same have

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

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

ITA 7947/DEL/2019[2015-16(24Q, Q1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

delay in filing of TDS statements. In this sense, insertion of Clause (c) to section 200A(1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of nature. This is very much evident on perusal of the Memorandum to the Finance Bill 2015. The same have

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

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

ITA 7952/DEL/2019[2015-16 (26Q, Q3)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

delay in filing of TDS statements. In this sense, insertion of Clause (c) to section 200A(1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of nature. This is very much evident on perusal of the Memorandum to the Finance Bill 2015. The same have

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

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

ITA 7937/DEL/2019[2013-14 (27Q, Q4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

delay in filing of TDS statements. In this sense, insertion of Clause (c) to section 200A(1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of nature. This is very much evident on perusal of the Memorandum to the Finance Bill 2015. The same have

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

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

ITA 7950/DEL/2019[2015-16 (26Q, Q1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

delay in filing of TDS statements. In this sense, insertion of Clause (c) to section 200A(1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of nature. This is very much evident on perusal of the Memorandum to the Finance Bill 2015. The same have

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

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

ITA 7934/DEL/2019[2013-14 (26Q, Q2)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

delay in filing of TDS statements. In this sense, insertion of Clause (c) to section 200A(1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of nature. This is very much evident on perusal of the Memorandum to the Finance Bill 2015. The same have

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

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

ITA 7935/DEL/2019[2013-14 (26Q, Q3)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

delay in filing of TDS statements. In this sense, insertion of Clause (c) to section 200A(1), is only an addendum to the section to provide for the machinery provision to compute the fee payable u/s 234E at the time of nature. This is very much evident on perusal of the Memorandum to the Finance Bill 2015. The same have