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8 results for “TDS”+ Section 272A(1)(c)clear

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Key Topics

Section 200A22Section 234E14Penalty7Section 272A(2)(k)6TDS6Section 133A4Section 272A(1)(c)4Section 246A4Addition to Income4Survey u/s 133A

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

ITA 1528/HYD/2016[2009-10]Status: DisposedITAT Hyderabad06 Sept 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 133ASection 200(3)Section 272ASection 272A(2)(k)

c) or clause (d) of sub- section (1) or sub-section (2) of section 272A of the Act. What is relevant for adjudication before us is section 272A(2) of the Act, since penalty has been levied for default in furnishing e-TDS

4
Section 272A3
Section 200(3)3

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

ITA 1530/HYD/2016[2011-12]Status: DisposedITAT Hyderabad06 Sept 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 133ASection 200(3)Section 272ASection 272A(2)(k)

c) or clause (d) of sub- section (1) or sub-section (2) of section 272A of the Act. What is relevant for adjudication before us is section 272A(2) of the Act, since penalty has been levied for default in furnishing e-TDS

TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

ITA 1529/HYD/2016[2010-11]Status: DisposedITAT Hyderabad06 Sept 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: NoneFor Respondent: Shri Rohit Mujumdar
Section 133ASection 200(3)Section 272ASection 272A(2)(k)

c) or clause (d) of sub- section (1) or sub-section (2) of section 272A of the Act. What is relevant for adjudication before us is section 272A(2) of the Act, since penalty has been levied for default in furnishing e-TDS

A. VIDYA SAGAR,,HYDERABAD vs. ADDL.COMMISSIONER OF INCOME TAX, RANGE-1,, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1278/HYD/2017[2011-12]Status: DisposedITAT Hyderabad07 Jan 2021AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year:2011-12 A. Vidya Sagar, Vs. Addl. Cit, Hyderabad. Range-1, Pan: Agapa 6282 E Hyderabad. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohana Rao Revenue By: Shri Rohit Mujumdar, Dr Date Of Hearing: 17/12/2020 Date Of Pronouncement: 07/01/2021 Order Per A. Mohan Alankamony, Am.:

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Rohit Mujumdar, DR
Section 131Section 133ASection 272A(1)(c)

272A(1)(c) of the Act for non-compliance of section 131 of the Act. On appeal, the ld. CIT (A) confirmed the order of the Ld. AO by observing as under:- “5.6. On verification, I find that there are gaps in the submissions of the appellant. Firstly, the appellant submitted that he is out of country, so that

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

c) to section 200A(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 of the Act, in the intimation issued u/s 200A of the Act. He further submitted that

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

c) to section 200A(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 of the Act, in the intimation issued u/s 200A of the Act. He further submitted that

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

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. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

ADDALA CHANTI, HYD,HYDERABAD vs. ACIT, CIRCLE-13(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 887/HYD/2016[2003-04]Status: DisposedITAT Hyderabad24 May 2019AY 2003-04

Bench: Shri V. Durga Rao

For Appellant: Sri S. Rama RaoFor Respondent: Smt Neeju Gupta, DR
Section 143(3)Section 272A(2)(C)Section 272A(2)(c)Section 285

272A(2)(c). Subsequently, the Ld. Commissioner while exercising the power u/s 263 of the Act, set-aside the order passed by the A.O. u/s 143(3) r.w.s 147 of the Act dated 19/03/2010. While passing the order, the Learned Commissioner observed that it is the obligation on the part of the assessee to file the details of expenditure