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55 results for “TDS”+ Section 234E(3)clear

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Key Topics

Section 234E279Section 200A227Section 15478TDS55Section 220(2)19Section 20019Rectification u/s 15415Section 20110Condonation of Delay10Section 200(3)

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

TDS), CPC had levied interest under section 201(1A),\nfee under section 234E and interest under section 220(2) of the Act for the\nreason that there was a delay in delivering/filing the statements within the time\nprescribed under section 200(3

Showing 1–20 of 55 · Page 1 of 3

8
Limitation/Time-bar8
Section 249(2)7

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 statements within the time prescribed in sub-section (3) of section 200 or the proviso to section 206C(3) of the Act, therefore, as per the clear mandate of section 234E

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

In the result, all these appeals are allowed

ITA 275/HYD/2022[2014-15-TDS-24Q-Q]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

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 277/HYD/2022[2013-14TDS 26Q-Q3]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

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 293/HYD/2022[2014-15 TDS 26Q-Q2]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

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 292/HYD/2022[2014-15 TDS 26Q-Q3]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

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 288/HYD/2022[2013-14 TDS 26Q-Q2]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

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 290/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

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 278/HYD/2022[2013-14- TDS-26Q-Q3]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

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 276/HYD/2022[2014-15-TDS-24Q-Q3]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

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 291/HYD/2022[2014-15 TDS-26Q-Q2]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

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 272/HYD/2022[2013-14- TDS-24Q-Q2]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

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

In the result, all these appeals are allowed

ITA 273/HYD/2022[2013-14- TDS-24Q-Q3]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

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

3 of 7 Viskaan Pharma Private Ltd., (Batch files) Act could be computed at the time of processing of return and intimation could be issued specifying same payable by the deductor as fee under section 234E of the Act has come into force with effect from 01/06/2015, and held that Section 200A of the Act enabling Assessing Officer to determine

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

3. The Brief facts of the case are that the assessee is a proprietor, engaged in the business of Health and Fitness equipment sales and filed the Quarterly TDS Returns for the A.Y. 2014-15 relevant to F.Y. 2013-14 for Q1, Q2 & Q3.The returns were processed and the ACIT, CPC-TDS levied late filing fees under Section 234E

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

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 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

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E

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 amounting to Rs.2,32,800 and interest thereon amounting to Rs. 1,11,970 aggregating to Rs 3,44,770/- for financial 2013-14 by the ITO, ward (TDS), 2(1), Hyderabad. 3. The Ld CIT(A), NFAC, failed to appreciate that section

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

3. The provision of section 234E of the Income Tax Act, 1961 is charging provision i.e. substantive provision, which could not be applied retrospectively, unless it is expressly provided in the Act, to levy the late fee for any delay in filing the TDS