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113 results for “TDS”+ Section 200A(2)clear

Sorted by relevance

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Key Topics

Section 234E562Section 200A533TDS99Section 15476Section 20027Section 200A(1)26Penalty20Limitation/Time-bar17Section 282(2)14Condonation of Delay

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE 3(4), HYDERABAD

ITA 1237/HYD/2025[2022-23]Status: DisposedITAT Hyderabad21 Jan 2026AY 2022-23
For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Vinoth Kannan
Section 154Section 200Section 201Section 201(1)Section 220(2)Section 234ESection 250Section 311

TDS), CPC, Ghaziabad, considering the TDS/TCS statements passed orders under section(s) 200A/206CB r.w.s 154 r.w.s 200A for the respective quarters, wherein demands under section 201(1A), 234E and 220(2

Showing 1–20 of 113 · Page 1 of 6

14
Section 220(2)13
Rectification u/s 15410

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(4), HYDERABAD

Accordingly, the appeal filed by the assessee company, being devoid and bereft of any substance, is dismissed

ITA 1236/HYD/2025[2021-22]Status: DisposedITAT Hyderabad21 Jan 2026AY 2021-22

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1236 & 1237/Hyd/2025 ("नधा"रण वष"/Assessment Year:2021-22 & 2022-23) Vivimed Labs Limited, Vs. Dcit, Hyderabad. Central Circle-3(4), Pan: Aaacv6060A Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "वारा/Revenue By: Shri K. Vinoth Kannan, Sr. Ar सुनवाई क" तार"ख/Date Of 05/01/2026 Hearing: घोषणा क" तार"ख/Date Of 21/01/2026 Pronouncement: आदेश / Order

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Vinoth Kannan
Section 154Section 200Section 200(3)Section 201Section 201(1)Section 220(2)Section 234ESection 250Section 311

TDS), Vivimed Labs Limited vs. DCIT CPC, Ghaziabad, considering the TDS/TCS statements passed orders under section(s) 200A/206CB r.w.s 154 r.w.s 200A for the respective quarters, wherein demands under section 201(1A), 234E and 220(2

OCHRE MEDIA PRIVATE LIMITED,SECUNDERABAD vs. ITO, WARD( TDS)-2(1), HYDERABAD

In the result, all the appeals are allowed

ITA 119/HYD/2023[2014-15]Status: DisposedITAT Hyderabad23 Mar 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri H. SrinivasuluFor Respondent: Shri Kumar Adithya
Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 220(2)Section 234E

TDS), 2(1), Hyderabad. 3. The Ld CIT(A), NFAC, failed to appreciate that section 200A(1)(c) was inserted

ANJANI PRS BLENDS PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

In the result, both the appeals are allowed

ITA 88/HYD/2023[2014-15]Status: DisposedITAT Hyderabad28 Feb 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P. Vinod, ARFor Respondent: Shri Kumar Aditya, DR
Section 200ASection 200A(1)Section 234E

TDS statements which were filed under the respective sections of the Act, for the period prior to 01/06/2015, no late filing fee could be charged u/s 234E of the Act, in the intimation issued u/s 200A of the Act. He further submitted that the CIT(A) has overlooked the fact that notices under section 200A of the Act were issued

ANJANI PRS BLENDS PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

In the result, both the appeals are allowed

ITA 87/HYD/2023[2013-14]Status: DisposedITAT Hyderabad28 Feb 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P. Vinod, ARFor Respondent: Shri Kumar Aditya, DR
Section 200ASection 200A(1)Section 234E

TDS statements which were filed under the respective sections of the Act, for the period prior to 01/06/2015, no late filing fee could be charged u/s 234E of the Act, in the intimation issued u/s 200A of the Act. He further submitted that the CIT(A) has overlooked the fact that notices under section 200A of the Act were issued

OCHRE MEDIA PRIVATE LIMITED,SECUNDERABAD vs. ITO, WARD (TDS)2(1), HYDERABAD

In the result, all the appeals are allowed

ITA 204/HYD/2023[2013-14]Status: DisposedITAT Hyderabad17 May 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2013-14 Ochre Media Limited Vs. Ito, Ward (Tds)-2(1) 9-1-129/1, 2Nd Floor I.T.Towers, A.C.Guards Oxford Plaza, S.D.Road Hyderabad-500 004 Secunderabad-500 003

For Appellant: Shri H.Srinivasulu, AdvocateFor Respondent: Shri Kumar Aditya, Sr.AR
Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 220(2)Section 234E

TDS), 2(1), Hyderabad. 3. The l.d CIT(A), NFAC, failed to appreciate that section 200A(1)(c) was inserted

SOWBHAGYA BIOTECH PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD (TDS)-2(2), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 497/HYD/2023[2014-15]Status: DisposedITAT Hyderabad24 Nov 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Sbhakeer Ahmed, DR
Section 154Section 154(7)Section 155Section 186Section 200ASection 220(2)Section 234ESection 243E

TDS charged an amount of Rs.20,000/- towards late filing fee u/s 243E and an amount of Rs.21,600/- charged towards interest u/s 220(2) of the I.T. Act. As per the provisions of section 200A

SOWBHAGYA BIOTECH PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD (TDS)-2(2), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 495/HYD/2023[2013-14]Status: DisposedITAT Hyderabad24 Nov 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Sbhakeer Ahmed, DR
Section 154Section 154(7)Section 155Section 186Section 200ASection 220(2)Section 234ESection 243E

TDS charged an amount of Rs.20,000/- towards late filing fee u/s 243E and an amount of Rs.21,600/- charged towards interest u/s 220(2) of the I.T. Act. As per the provisions of section 200A

SOWBHAGYA BIOTECH PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD (TDS)-2(2), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 494/HYD/2023[2013-14]Status: DisposedITAT Hyderabad24 Nov 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Sbhakeer Ahmed, DR
Section 154Section 154(7)Section 155Section 186Section 200ASection 220(2)Section 234ESection 243E

TDS charged an amount of Rs.20,000/- towards late filing fee u/s 243E and an amount of Rs.21,600/- charged towards interest u/s 220(2) of the I.T. Act. As per the provisions of section 200A

SOWBHAGYA BIOTECH PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD(TDS)-2(2),, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 496/HYD/2023[2013-14]Status: DisposedITAT Hyderabad24 Nov 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Sbhakeer Ahmed, DR
Section 154Section 154(7)Section 155Section 186Section 200ASection 220(2)Section 234ESection 243E

TDS charged an amount of Rs.20,000/- towards late filing fee u/s 243E and an amount of Rs.21,600/- charged towards interest u/s 220(2) of the I.T. Act. As per the provisions of section 200A

SOWBHAGYA BIOTECH PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD (TDS)-2(2), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 498/HYD/2023[2013-14]Status: DisposedITAT Hyderabad24 Nov 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Sbhakeer Ahmed, DR
Section 154Section 154(7)Section 155Section 186Section 200ASection 220(2)Section 234ESection 243E

TDS charged an amount of Rs.20,000/- towards late filing fee u/s 243E and an amount of Rs.21,600/- charged towards interest u/s 220(2) of the I.T. Act. As per the provisions of section 200A

SOWBHAGYA BIOTECH PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD (TDS)-2(2), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 499/HYD/2023[2013-14]Status: DisposedITAT Hyderabad24 Nov 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Sbhakeer Ahmed, DR
Section 154Section 154(7)Section 155Section 186Section 200ASection 220(2)Section 234ESection 243E

TDS charged an amount of Rs.20,000/- towards late filing fee u/s 243E and an amount of Rs.21,600/- charged towards interest u/s 220(2) of the I.T. Act. As per the provisions of section 200A

V-SECURE FINANCIAL SERVICES PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(4), HYDERABAD

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 1906/HYD/2017[2013-14]Status: DisposedITAT Hyderabad23 May 2018AY 2013-14

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2013-14 V- Secure Financial Services Vs. Income-Tax Officer, Pvt. Ltd., Hyderabad. Ward – 17(4), Hyderabad.

For Appellant: Shri T. Rajendra PrasadFor Respondent: Smt. N. Swapna
Section 200ASection 200A(1)Section 200A(1)(c)Section 234ESection 246(1)(a)Section 246A

2. CIT Appeals erred in confirming the order of the DClT CPS TDS GHAZIABAD whereby fee under section 234E was levied for the periods prior to 1st June 2015 through an intimation under section 200A

Y H REDDY CONSTRUCTIONS,HYDERABAD vs. INCOME TAX OFFICER, TDS, WARD-2(4), HYDERABAD

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

ITA 1824/HYD/2018[2014-15]Status: DisposedITAT Hyderabad05 Apr 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. Sai PrasadFor Respondent: Date of hearing
Section 200ASection 200A(1)Section 234E

TDS), 27 1948/H/18 Hyderabad. Ward – 2 (2), Hyderabad PAN – AA1CS3820 P Assessee by : Shri K.A. Sai Prasad Shri Kiran Katta Revenue by : Date of hearing : 26/03/2019 Date of pronouncement : 05/04/2019 O R D E R PER BENCH:` All these appeals filed by assessees are directed against the orders of CIT(A) – 8, Hyderabad, all dated, 25/06/2018 for AYs 2013- 2

Y H REDDY CONSTRUCTIONS,HYDERABAD vs. INCOME TAX OFFICER, TDS, WARD-2(4), HYDERABAD

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

ITA 1825/HYD/2018[2014-15]Status: DisposedITAT Hyderabad05 Apr 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. Sai PrasadFor Respondent: Date of hearing
Section 200ASection 200A(1)Section 234E

TDS), 27 1948/H/18 Hyderabad. Ward – 2 (2), Hyderabad PAN – AA1CS3820 P Assessee by : Shri K.A. Sai Prasad Shri Kiran Katta Revenue by : Date of hearing : 26/03/2019 Date of pronouncement : 05/04/2019 O R D E R PER BENCH:` All these appeals filed by assessees are directed against the orders of CIT(A) – 8, Hyderabad, all dated, 25/06/2018 for AYs 2013- 2

Y H REDDY CONSTRUCTIONS ,SECUNDERABAD vs. INCOME TAX OFFICER, TDS, WARD-2(4), HYDERABAD

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

ITA 1821/HYD/2018[2013-14]Status: DisposedITAT Hyderabad05 Apr 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. Sai PrasadFor Respondent: Date of hearing
Section 200ASection 200A(1)Section 234E

TDS), 27 1948/H/18 Hyderabad. Ward – 2 (2), Hyderabad PAN – AA1CS3820 P Assessee by : Shri K.A. Sai Prasad Shri Kiran Katta Revenue by : Date of hearing : 26/03/2019 Date of pronouncement : 05/04/2019 O R D E R PER BENCH:` All these appeals filed by assessees are directed against the orders of CIT(A) – 8, Hyderabad, all dated, 25/06/2018 for AYs 2013- 2

Y H REDDY CONSTRUCTIONS,SECUNDERABAD vs. INCOME TAX OFFICER, TDS, WARD-2(4), HYDERABAD

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

ITA 1822/HYD/2018[2013-14]Status: DisposedITAT Hyderabad05 Apr 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. Sai PrasadFor Respondent: Date of hearing
Section 200ASection 200A(1)Section 234E

TDS), 27 1948/H/18 Hyderabad. Ward – 2 (2), Hyderabad PAN – AA1CS3820 P Assessee by : Shri K.A. Sai Prasad Shri Kiran Katta Revenue by : Date of hearing : 26/03/2019 Date of pronouncement : 05/04/2019 O R D E R PER BENCH:` All these appeals filed by assessees are directed against the orders of CIT(A) – 8, Hyderabad, all dated, 25/06/2018 for AYs 2013- 2

Y H REDDY CONSTRUCTIONS,SECUNDERABAD vs. INCOME TAX OFFICER, TDS, WARD-2(4), HYDERABAD

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

ITA 1823/HYD/2018[2013-14]Status: DisposedITAT Hyderabad05 Apr 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. Sai PrasadFor Respondent: Date of hearing
Section 200ASection 200A(1)Section 234E

TDS), 27 1948/H/18 Hyderabad. Ward – 2 (2), Hyderabad PAN – AA1CS3820 P Assessee by : Shri K.A. Sai Prasad Shri Kiran Katta Revenue by : Date of hearing : 26/03/2019 Date of pronouncement : 05/04/2019 O R D E R PER BENCH:` All these appeals filed by assessees are directed against the orders of CIT(A) – 8, Hyderabad, all dated, 25/06/2018 for AYs 2013- 2

VISKAAN PHARMA PRIVATE LIMITED,HYDERABAD vs. ITO(TDS), WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

ITA 274/HYD/2022[2013-14TDS 24Q-Q4]Status: DisposedITAT Hyderabad08 Sept 2022

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi

VISKAAN PHARMA PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICERS(TDS),WARD-2(3), HYDERABAD

In the result, all these appeals are allowed

ITA 289/HYD/2022[2013-14 TDS 26Q-Q4]Status: DisposedITAT Hyderabad08 Sept 2022

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / निर्धारण वर्ा / अपीलधर्थी / Appellant प्रत्‍यर्थी /

For Appellant: Shri D. Venugopal, ARFor Respondent: Shri K.P.R.R. Murthy, DR
Section 200Section 200ASection 234E

TDS 26Q-Q2) Viskaan Pharma Private Ltd., (Batch files) निर्धाररती‍द्वधरध/Assessee by: Shri D. Venugopal, AR रधजस्‍व‍द्वधरध/Revenue by: Shri K.P.R.R. Murthy, DR सुिवधई‍की‍तधरीख/Date of hearing: 06/09/2022 घोर्णध‍की‍तधरीख/Pronouncement on: 08/09/2022 आदेश‍/ ORDER PER BENCH: Aggrieved by the orders passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi