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194 results for “condonation of delay”+ Section 200A(1)(c)clear

Sorted by relevance

Patna466Pune420Chennai308Delhi194Bangalore170Mumbai80Visakhapatnam54Nagpur41Cochin35Jaipur31Karnataka21Dehradun21Hyderabad15Surat14Ahmedabad13Agra10Kolkata10Panaji10Amritsar9Jodhpur8Lucknow8Indore6Raipur6Ranchi4Chandigarh4Jabalpur1

Key Topics

Section 234E477Section 200A194Section 154149Section 200A(1)104TDS85Rectification u/s 15450Section 200A(1)(c)45Section 200A(3)40Limitation/Time-bar

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

Showing 1–20 of 194 · Page 1 of 10

...
32
Section 3(1)(b)24
Penalty22
Section 20014

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

RAJENDER SINGH,HISAR vs. ITO, WARD- 3, HISAR

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

ITA 5571/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14

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

For Appellant: Sandeep Mehtani, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 200ASection 200A(1)Section 234E

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

ITA 6756/DEL/2019[26Q/Quarter-4/2014-15]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having Assessment Years: 2013-14 to 2015-16 retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

ITA 6324/DEL/2019[2013-14, 26(Q-2)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

ITA 6322/DEL/2019[2014-15, 26(Q-3)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

DRAIPL-BRAHMAPUTRA INFRASTRUCTURE LIMITED (JV),NEW DELHI vs. TDS, CPC , GHAZIABAD

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

ITA 6709/DEL/2019[2013-14, 26Q]Status: DisposedITAT Delhi31 Aug 2020

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

Section 200ASection 200A(1)Section 234E

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

GOVT. GIRLS SR. SECONDARY SCHOOL, AGROHA,HISAR vs. ACIT, CPC-TDS, GHAZIABAD

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

ITA 5818/DEL/2018[2014-15 (Q 1)]Status: DisposedITAT Delhi31 Aug 2020

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

For Appellant: NoneFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 200ASection 200A(1)Section 234ESection 271Section 271H

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

S D SENIOR SECONDARY SCHOOL,AMBALA CANTT vs. ITO, TDS, KARNAL

In the result, all appeals of different assesses are allowed

ITA 7396/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 2Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

CG MANTRA DIGITAL MEDIA PVT LTD,NEW DELHI vs. ACIT - CPC-TDS, GHAZIABAD

In the result, all appeals of the assessee are allowed

ITA 7474/DEL/2019[2014-15 (24Q, Q1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

CG MANTRA DIGITAL MEDIA PVT LTD,NEW DELHI vs. ACIT - CPC-TDS, GHAZIABAD

In the result, all appeals of the assessee are allowed

ITA 7470/DEL/2019[2013-14 (24Q, Q4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

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

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under respective assessment year prior to 1.6.2015. However, we make it clear that, if any deductor has already paid the fee after intimation received under Section 200A, the aforesaid view will not permit

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

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

ITA 7945/DEL/2019[2014-15(Q4, 26Q)]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

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under respective assessment year prior to 1.6.2015. However, we make it clear that, if any deductor has already paid the fee after intimation received under Section 200A, the aforesaid view will not permit

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

ITA 6748/DEL/2019[2013-14, 26Q, Qtr-3]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having Assessment Years: 2013-14 to 2015-16 retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section

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

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under respective assessment year prior to 1.6.2015. However, we make it clear that, if any deductor has already paid the fee after intimation received under Section 200A, the aforesaid view will not permit

SUPREME BRAHMAPUTRA (JV),NEW DELHI vs. ACIT - CPC - TDS, GHAZIABAD

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

ITA 6706/DEL/2019[2013-14 (26Q, Q-4)]Status: DisposedITAT Delhi31 Aug 2020

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

Section 200ASection 200A(1)Section 234E

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

C.G. MANTRA DIGITAL MEDIA PVT. LTD.,DELHI vs. ACIT-CPC-TDS, GHAZIABAD

In the result, all appeals of the assessee are allowed

ITA 7482/DEL/2019[2015-16, 26Q,Q-2]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

CHRONICLE PUBLICATION PVT LTD,NEW DELHI vs. ACIT (CPC)-TDS, NEW DELHI

In the result, all appeals of different assesses are allowed

ITA 6325/DEL/2019[2013-14, 26(Q-3)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

C.G. MANTRA DIGITAL MEDIA PVT. LTD.,DELHI vs. ACIT-CPC-TDS, GHAZIABAD

In the result, all appeals of the assessee are allowed

ITA 7478/DEL/2019[2014-15,26Q,Q-2]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Dev Nidhi Arya, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

ITA 6749/DEL/2019[2013-14, 26Q, Qtr-4]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having Assessment Years: 2013-14 to 2015-16 retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section