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

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Key Topics

Section 234E571Section 200A538TDS100Section 15475Section 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 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

Showing 1–20 of 110 · Page 1 of 6

14
Section 220(2)13
Rectification u/s 1549

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. 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 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. 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 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 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 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. 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 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. 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. 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

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 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

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

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

3. Before the CIT(A), assessee submitted that it was under the impression that there is no legal remedy of appeal u/s 246A against the impugned order passed u/s 200A. It was also submitted that assessee was prevented from filing the appeal within the time as there was no provision in section 246A of the Act. However, it was submitted

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

3 of his order. 5. After considering the submissions of the assessee, the CIT(A) relying on the judgement of Hon’ble Gujarat High Court in the case of Rajesh Kourani Vs. UOI, [2017] 83 Taxmann.com 137 confirmed the late filing levy u/s 234E by the ACIT CPOC TDS. 6. Aggrieved by the orders of CIT(A), the assessee preferred