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414 results for “TDS”+ Section 234E(2)clear

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Key Topics

Section 234E266Section 200A256TDS100Section 20057Section 200A(2)8Section 206C7Deduction5Condonation of Delay4Addition to Income4Section 253(5)

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

ITA 914/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

2) of the Act also do not survive.' 21. We find, the Delhi Bench of the Tribunal in the following decisions also have held that no fee can be levied u/s 234E in terms of section 200A where the date of filing of TDS

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

ITA 917/IND/2024[2013-14]Status: DisposedITAT Indore

Showing 1–20 of 414 · Page 1 of 21

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2
13 Oct 2025
AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

2) of the Act also do not survive.' 21. We find, the Delhi Bench of the Tribunal in the following decisions also have held that no fee can be levied u/s 234E in terms of section 200A where the date of filing of TDS

BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

ITA 136/IND/2025[2013-14]Status: DisposedITAT Indore27 Nov 2025AY 2013-14
Section 200Section 200(3)Section 200A(1)Section 234ESection 246ASection 250Section 253

2) of the Act also do not\nsurvive.'\n21. We find, the Delhi Bench of the Tribunal in the following\ndecisions also have held that no fee can be levied u/s 234E in\nterms of section 200A where the date of filing of TDS

PANCHSHEEL ORGANICS LIMITED,INDORE vs. COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 665/IND/2018[2013-14 (24 Q/Qtr-2)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 642/IND/2018[16-17 Q 24/Q-4]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section

PANCHSHEEL ORGANICS LIMITED,INDORE vs. COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 666/IND/2018[2013-14(24Q/Qtr-3)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section

SARTHAK REAL BUILT PVT. LTD.,INDORE vs. DCIT (CPC TDS), , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 643/IND/2018[2016-17]Status: DisposedITAT Indore06 Aug 2019AY 2016-17

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 646/IND/2018[16-17(26Q/Q4)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section

SARTHAK REAL BUILT P LTD,INDORE vs. DCIT CPC TDS , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 644/IND/2018[16-1726Q/Q-2]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 645/IND/2018[16-17(26Q/Q-3)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 647/IND/2018[17-18(26Q/Q-4)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 640/IND/2018[16-17(Q24/Q1)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section

SHRI MUKESH JAIN,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS)-CPC, GHAZIABAD

In the result, all the 29 appeals at the instance of assessees are allowed

ITA 651/IND/2018[2013-14 (Q2 26Q)]Status: DisposedITAT Indore06 Jun 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

TDS are not delivered within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. 4. The revenue authorities have levied the late fees for default in furnishing the statement in the processing of statement of tax deducted at source prepared u/s 200A of the Act. Against

SH. NARENDRA MODI,INDORE vs. ITO TDS-1 , INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

ITA 938/IND/2018[2014-15 (Fy. 2013-14 Q2)]Status: DisposedITAT Indore06 Jun 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

TDS are not delivered within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. 4. The revenue authorities have levied the late fees for default in furnishing the statement in the processing of statement of tax deducted at source prepared u/s 200A of the Act. Against

PENTAGON LABS LTD.,INDORE vs. ITO TDS-1, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

ITA 948/IND/2018[2013-14(FY 2012-13Q4)]Status: DisposedITAT Indore06 Jun 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

TDS are not delivered within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. 4. The revenue authorities have levied the late fees for default in furnishing the statement in the processing of statement of tax deducted at source prepared u/s 200A of the Act. Against

PENTAGON LABS LTD.,INDORE vs. ITO TDS-1, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

ITA 946/IND/2018[2013-14(FY2012-13 Q2)]Status: DisposedITAT Indore06 Jun 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

TDS are not delivered within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. 4. The revenue authorities have levied the late fees for default in furnishing the statement in the processing of statement of tax deducted at source prepared u/s 200A of the Act. Against

SINDH PUNJAB MERCANTILE CREDIT SAHKARITA LTD.,INDORE vs. ITO (TDS)-2, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

ITA 891/IND/2018[F.Y. 2013-14 (1 Q - 26Q)]Status: DisposedITAT Indore06 Jun 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

TDS are not delivered within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. 4. The revenue authorities have levied the late fees for default in furnishing the statement in the processing of statement of tax deducted at source prepared u/s 200A of the Act. Against

M.P.RAJYA POWER LOOM BUNKAR SAHAKARI SANGH MARYADIT,BURHANPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-CPC-TDS, GHAZIABAD

In the result, all the 29 appeals at the instance of assessees are allowed

ITA 565/IND/2018[14-15]Status: DisposedITAT Indore06 Jun 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

TDS are not delivered within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. 4. The revenue authorities have levied the late fees for default in furnishing the statement in the processing of statement of tax deducted at source prepared u/s 200A of the Act. Against

PENTAGON LABS LTD.,INDORE vs. IITO TDS-1, INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

ITA 945/IND/2018[2014-15(FY2013-14-Q1)]Status: DisposedITAT Indore06 Jun 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

TDS are not delivered within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. 4. The revenue authorities have levied the late fees for default in furnishing the statement in the processing of statement of tax deducted at source prepared u/s 200A of the Act. Against

SH. NARENDRA MODI,INDORE vs. ITO TDS-1 , INDORE

In the result, all the 29 appeals at the instance of assessees are allowed

ITA 944/IND/2018[2014-15(FY2013-14Q1)]Status: DisposedITAT Indore06 Jun 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 (Q-1)

TDS are not delivered within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. 4. The revenue authorities have levied the late fees for default in furnishing the statement in the processing of statement of tax deducted at source prepared u/s 200A of the Act. Against