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94 results for “TDS”+ Section 234E(1)clear

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Key Topics

Section 234E513Section 200A482TDS94Section 15490Section 200A(1)28Limitation/Time-bar22Penalty21Section 220(2)19Section 20017Rectification u/s 154

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

section 234E of the Act for the delay involved in filing of the quarterly TDS statements, therefore, no support can be drawn from the aforesaid judicial pronouncement that has been pressed into service by the Ld. AR. 20. Apropos the order of the ITAT “C” Bench, Kolkata in the case of Madhu Bhardwaj vs. ITO, Ward-43(1

Showing 1–20 of 94 · Page 1 of 5

15
Section 282(2)14
Condonation of Delay14

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

234E: Rs.2,41,340/-; (ii) interest under section 201(1A): Rs.48,529/-; and (iii) interest under section 220(2): Rs.12,032/-. Also, it was observed by him that the interest under section 201(1A) actually included, viz., (i) short payment of tax: Rs. 17,004/-; (ii) short deduction/collection of tax: Rs. 13,660/-; and (iii) interest under section

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

234E is not for rendering any service to the assesse and in Substance it is Penal in Nature. 7. The Ld CIT(A), NFAC, Failed to appreciate that section 200 A (1) (c) Cannot be invoked retrospectively i.e F.Y 2013-14 as Section 200 A(1)(c) was inserted w.e.f 01.06.2015. 8. The CPC while processing the TDS

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

234E is not for rendering any service to the assessee and in Substance it is Penal in Nature. 7. The Ld CIT(A), NFAC, Failed to appreciate that section 200 A (1) (C) Cannot be invoked retrospectively i.e F.Y 2012-13 as Section 200 A(1)(C) was inserted w.c.f 01.06.2015 8. The CPC while processing the TDS

KATEPALLY VENKATA SUBRAMANYAM ,KURNOOL vs. INCOME TAX OFFICER (TDS),WARD-1, KURNOOL

In the result, these three appeals of the assessee are allowed

ITA 502/HYD/2021[2013-14]Status: DisposedITAT Hyderabad19 Jul 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri A.Harish, CAFor Respondent: Shri K.P.R.R.Murthy, Sr.AR
Section 200ASection 234E

TDS levied late filing fees under Section 234E of the Act for Q1 Rs.55,000/- Q2 Rs.36,500/- and Q3 Rs.18,100/- aggregating to Rs.1,09,600/-. The contentions of the assessee ,that the levy of late fees under Section 234E of the Act is illegal and relied on the decision of Hon'ble Karnataka High Court in the case

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

1) of the Act w.e.f 01/06/2015, then in respect of the 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

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

1) of the Act w.e.f 01/06/2015, then in respect of the 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

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

1. The CIT appeals has erred in law and facts of the case in dismissing the case merely on the grounds of limitation rather than on the basis of merits 2. CIT Appeals erred in confirming the order of the DClT CPS TDS GHAZIABAD whereby fee under section 234E

NIRMALA INFRA PROJECTS INDIA PRIVATE LIMITED,HYDERABAD vs. ITO, WARD TDS-2(1), HYDERABAD

In the result, appeal of assessee in ITA

ITA 667/HYD/2022[2014-15]Status: DisposedITAT Hyderabad12 Dec 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Kumar Pal Tated, CAFor Respondent: Shri M. Murali Mohan
Section 200ASection 234E

TDS statements for the period prior to 01.06.2015 i.e. the date from which the clause (c) of sub section (1) of section 200A was inserted incorporating the section 234E

NIRMALA INFRA PROJECTS INDIA PRIVATE LIMITED ,HYDERABAD vs. ITO, WARD TDS-2(1), HYDERABAD

In the result, appeal of assessee in ITA

ITA 668/HYD/2022[2015-16]Status: DisposedITAT Hyderabad12 Dec 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Kumar Pal Tated, CAFor Respondent: Shri M. Murali Mohan
Section 200ASection 234E

TDS statements for the period prior to 01.06.2015 i.e. the date from which the clause (c) of sub section (1) of section 200A was inserted incorporating the section 234E

NIRMALA INFRA PROJECTS INDIA PRIVATE LIMITED,HYDERABAD vs. ITO, WARD TDS-2(1), HYDERABAD

In the result, appeal of assessee in ITA

ITA 669/HYD/2022[2016-17]Status: DisposedITAT Hyderabad12 Dec 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Kumar Pal Tated, CAFor Respondent: Shri M. Murali Mohan
Section 200ASection 234E

TDS statements for the period prior to 01.06.2015 i.e. the date from which the clause (c) of sub section (1) of section 200A was inserted incorporating the section 234E

NIRMALA INFRA PROJECTS INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-5(1), HYDERABAD

In the result, appeal of assessee in ITA

ITA 666/HYD/2022[2013-14]Status: DisposedITAT Hyderabad12 Dec 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Kumar Pal Tated, CAFor Respondent: Shri M. Murali Mohan
Section 200ASection 234E

TDS statements for the period prior to 01.06.2015 i.e. the date from which the clause (c) of sub section (1) of section 200A was inserted incorporating the section 234E

MYTRAH ENERGY LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD(TDS)-1(4), HYDERABAD

In the result, the appeals in ITA Nos

ITA 1543/HYD/2018[2013-14]Status: DisposedITAT Hyderabad12 Jun 2019AY 2013-14

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

For Appellant: Shri A.V. RaghuramFor Respondent: Date of hearing
Section 200Section 200ASection 234E

TDS. 6. Aggrieved by the orders of CIT(A), the assessee preferred appeals before us raising the following grounds of appeal, which are common in all the appeals under consideration: 1. The learned CIT (Appeals) has erred in law and in facts and circumstances of the case in rejecting the contention of the assessee that the provisions of Section 234E

MYTRAH ENERGY LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD(TDS)-1(4), HYDERABAD

In the result, the appeals in ITA Nos

ITA 1546/HYD/2018[2014-15]Status: DisposedITAT Hyderabad12 Jun 2019AY 2014-15

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

For Appellant: Shri A.V. RaghuramFor Respondent: Date of hearing
Section 200Section 200ASection 234E

TDS. 6. Aggrieved by the orders of CIT(A), the assessee preferred appeals before us raising the following grounds of appeal, which are common in all the appeals under consideration: 1. The learned CIT (Appeals) has erred in law and in facts and circumstances of the case in rejecting the contention of the assessee that the provisions of Section 234E

MYTRAH ENERGY LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD(TDS)-1(4), HYDERABAD

In the result, the appeals in ITA Nos

ITA 1544/HYD/2018[2014-15]Status: DisposedITAT Hyderabad12 Jun 2019AY 2014-15

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

For Appellant: Shri A.V. RaghuramFor Respondent: Date of hearing
Section 200Section 200ASection 234E

TDS. 6. Aggrieved by the orders of CIT(A), the assessee preferred appeals before us raising the following grounds of appeal, which are common in all the appeals under consideration: 1. The learned CIT (Appeals) has erred in law and in facts and circumstances of the case in rejecting the contention of the assessee that the provisions of Section 234E

MYTRAH ENERGY LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD(TDS)-1(4), HYDERABAD

In the result, the appeals in ITA Nos

ITA 1547/HYD/2018[2014-15]Status: DisposedITAT Hyderabad12 Jun 2019AY 2014-15

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

For Appellant: Shri A.V. RaghuramFor Respondent: Date of hearing
Section 200Section 200ASection 234E

TDS. 6. Aggrieved by the orders of CIT(A), the assessee preferred appeals before us raising the following grounds of appeal, which are common in all the appeals under consideration: 1. The learned CIT (Appeals) has erred in law and in facts and circumstances of the case in rejecting the contention of the assessee that the provisions of Section 234E

MYTRAH ENERGY LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD (TDS)-1(4), HYDERABAD

In the result, the appeals in ITA Nos

ITA 1542/HYD/2018[2013-14]Status: DisposedITAT Hyderabad12 Jun 2019AY 2013-14

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

For Appellant: Shri A.V. RaghuramFor Respondent: Date of hearing
Section 200Section 200ASection 234E

TDS. 6. Aggrieved by the orders of CIT(A), the assessee preferred appeals before us raising the following grounds of appeal, which are common in all the appeals under consideration: 1. The learned CIT (Appeals) has erred in law and in facts and circumstances of the case in rejecting the contention of the assessee that the provisions of Section 234E

MYTRAH ENERGY LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD(TDS)-1(4), HYDERABAD

In the result, the appeals in ITA Nos

ITA 1550/HYD/2018[2016-17]Status: DisposedITAT Hyderabad12 Jun 2019AY 2016-17

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

For Appellant: Shri A.V. RaghuramFor Respondent: Date of hearing
Section 200Section 200ASection 234E

TDS. 6. Aggrieved by the orders of CIT(A), the assessee preferred appeals before us raising the following grounds of appeal, which are common in all the appeals under consideration: 1. The learned CIT (Appeals) has erred in law and in facts and circumstances of the case in rejecting the contention of the assessee that the provisions of Section 234E

MYTRAH ENERGY LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD (TDS)-1(4), HYDERABAD

In the result, the appeals in ITA Nos

ITA 1541/HYD/2018[2013-14]Status: DisposedITAT Hyderabad12 Jun 2019AY 2013-14

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

For Appellant: Shri A.V. RaghuramFor Respondent: Date of hearing
Section 200Section 200ASection 234E

TDS. 6. Aggrieved by the orders of CIT(A), the assessee preferred appeals before us raising the following grounds of appeal, which are common in all the appeals under consideration: 1. The learned CIT (Appeals) has erred in law and in facts and circumstances of the case in rejecting the contention of the assessee that the provisions of Section 234E

MYTRAH ENERGY LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD(TDS)-1(4), HYDERABAD

In the result, the appeals in ITA Nos

ITA 1545/HYD/2018[2014-15]Status: DisposedITAT Hyderabad12 Jun 2019AY 2014-15

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

For Appellant: Shri A.V. RaghuramFor Respondent: Date of hearing
Section 200Section 200ASection 234E

TDS. 6. Aggrieved by the orders of CIT(A), the assessee preferred appeals before us raising the following grounds of appeal, which are common in all the appeals under consideration: 1. The learned CIT (Appeals) has erred in law and in facts and circumstances of the case in rejecting the contention of the assessee that the provisions of Section 234E