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8 results for “condonation of delay”+ Section 272A(1)(c)clear

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Key Topics

Section 200A22Section 234E14Penalty7Section 272A(2)(k)6TDS6Section 246A4Section 272A3Section 133A3Section 200(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 returns under section 272A(2)(k) of the Act. Since section 273B of the Act covers

3
Section 200A(1)3
Addition to Income3
Survey u/s 133A3

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 returns under section 272A(2)(k) of the Act. Since section 273B of the Act covers

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 returns under section 272A(2)(k) of the Act. Since section 273B of the Act covers

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

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

condone the delay and proceed to hear the appeal. 3. Only issue which needs to be adjudicated in these appeals is the charging of late filing fee u/s 234E of the Income Tax Act, 1961 (‘the Act’) while issuing the intimation u/s 200A of the Act. Assessee is a private limited company, engaged in the business of manufacturing

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

condone the delay and proceed to hear the appeal. 3. Only issue which needs to be adjudicated in these appeals is the charging of late filing fee u/s 234E of the Income Tax Act, 1961 (‘the Act’) while issuing the intimation u/s 200A of the Act. Assessee is a private limited company, engaged in the business of manufacturing

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) of the IT Act on 30.03.2011 levying a penalty of Rs.3,10,000/-. Against appeal filed by the appellant against the said penalty order, the Commissioner of Income Tax (Appeals)-9, Hyderabad decided the appeal vide appellate order in ITA No.0108/ Addl.CIT.Range13/2015-16 dated 29.02.2016. The said order was served on 09.03.2016. The due date for filing

RAAJASEKAR JEEVITHA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

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

ITA 446/HYD/2023[2017-18]Status: DisposedITAT Hyderabad05 Oct 2023AY 2017-18

Bench: Shri Laliet Kumarassessment Year: 2017-18 Rajasekar Jeevitha, Vs. The Asst.Commissioner Of C/O.P. Murali & Co., Income Tax, Chartered Accountants, Central Circle – 2(3), 6-3-655/2/3, Hyderabad. Somajiguda, Hyderabad - 500082 Pan : Aagpj7813A (Appellant) (Respondent) Assessee By: P. Murali Mohan Rao, C.A. Revenue By: Shri A.P. Babu, Sr. Ar Date Of Hearing: 05.10.2023 Date Of Pronouncement: 05.10.2023

For Appellant: P. Murali Mohan Rao, C.AFor Respondent: Shri A.P. Babu, Sr. AR
Section 142(1)Section 144Section 272A(1)(d)Section 274

c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings.” Applying the said decision in the present case, the time limit for passing penalty order u/s 272A