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

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Key Topics

Section 200A171Section 234E154TDS40Section 20038Section 206C21Section 210Section 1547Condonation of Delay6Section 220(2)4Deduction

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

TDS Statement. Section 234 E is the charging section imposing liability of payment of fee by the defaulting deductors as per its sub-section (3) as even in the absence of section 200A of the Act with introduction of section 234E

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 299 · Page 1 of 15

...
4
Addition to Income4
Section 246A3
13 Oct 2025
AY 2013-14

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

Section 200(3)Section 200ASection 234E

TDS Statement. Section 234 E is the charging section imposing liability of payment of fee by the defaulting deductors as per its sub-section (3) as even in the absence of section 200A of the Act with introduction of section 234E

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

TDS Statement.\nSection 234 E is the charging section imposing\nliability of payment of fee by the defaulting\ndeductors as per its sub-section (3) as even in the\nabsence of section 200A of the Act with\nintroduction of section 234E

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

ITA 578/IND/2019[2013-14 Form 26Q(Third Quarter)]Status: DisposedITAT Indore24 Nov 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 234E

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. 3. From perusal of the grounds filed

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

ITA 577/IND/2019[2013-14 Form 26Q(Second Quarter)]Status: DisposedITAT Indore24 Nov 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 234E

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. 3. From perusal of the grounds filed

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

ITA 574/IND/2019[2013-14 Form 24Q (Second Quarter)]Status: DisposedITAT Indore24 Nov 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 234E

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. 3. From perusal of the grounds filed

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

ITA 575/IND/2019[2013-14 Form24Q (Third Quarter)]Status: DisposedITAT Indore24 Nov 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 234E

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. 3. From perusal of the grounds filed

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

ITA 576/IND/2019[2013-14 Form24Q(Fourth Quarter)]Status: DisposedITAT Indore24 Nov 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 234E

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. 3. From perusal of the grounds filed

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

ITA 579/IND/2019[2013-14 Form 26Q(Fourth Quarter]Status: DisposedITAT Indore24 Nov 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 234E

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. 3. From perusal of the grounds filed

M/S. PADMAWATI RETAIL INDIA (P) LTD.,INDORE vs. ACIT-CPC-TDS GHAZIABAD, GHAZIABAD

In the result, all these appeals at the instance of assessee(s)are allowed

ITA 552/IND/2019[2013-149FY 12-13 Q-II Form26 Q)]Status: DisposedITAT Indore19 Mar 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 206CSection 234E

3. Brief facts common in all these appeals are that the appellant was required to file the statement of tax deducted at source for the respective quarter but failed to do so within the due date prescribed in the law for filing such quarterly TDS returns. As per the provisions of section 234E

M/S. KESHAV INDUSTRIES (P) LTD.,INDORE vs. THE ITO TDS-I, INDORE

In the result, all these appeals at the instance of assessee(s)are allowed

ITA 534/IND/2019[2013-14(FY 12-13)Q2, 26Q]Status: DisposedITAT Indore19 Mar 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 206CSection 234E

3. Brief facts common in all these appeals are that the appellant was required to file the statement of tax deducted at source for the respective quarter but failed to do so within the due date prescribed in the law for filing such quarterly TDS returns. As per the provisions of section 234E

M/S. OSWAL COMPUTERS & AMP CONSULTANTS (P) LTD.,INDORE vs. THE ITO TDS-1 , INDORE

In the result, all these appeals at the instance of assessee(s)are allowed

ITA 493/IND/2019[2013-14(FY 12-13 Q4 Form 24Q)]Status: DisposedITAT Indore19 Mar 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 206CSection 234E

3. Brief facts common in all these appeals are that the appellant was required to file the statement of tax deducted at source for the respective quarter but failed to do so within the due date prescribed in the law for filing such quarterly TDS returns. As per the provisions of section 234E

M/S. KESHAV INDUSTRIES (P) LTD.,INDORE vs. THE ITO TDS-I, INDORE

In the result, all these appeals at the instance of assessee(s)are allowed

ITA 536/IND/2019[2013-14(FY 12-13, Q-4 26Q)]Status: DisposedITAT Indore19 Mar 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 206CSection 234E

3. Brief facts common in all these appeals are that the appellant was required to file the statement of tax deducted at source for the respective quarter but failed to do so within the due date prescribed in the law for filing such quarterly TDS returns. As per the provisions of section 234E

M/S. KESHAV INDUSTRIES (P) LTD.,INDORE vs. THE ITO TDS-I, INDORE

In the result, all these appeals at the instance of assessee(s)are allowed

ITA 535/IND/2019[2013-14FY 12-13) Q-3 26Q]Status: DisposedITAT Indore19 Mar 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 206CSection 234E

3. Brief facts common in all these appeals are that the appellant was required to file the statement of tax deducted at source for the respective quarter but failed to do so within the due date prescribed in the law for filing such quarterly TDS returns. As per the provisions of section 234E

M/S. PADMAWATI RETAIL INDIA (P) LTD.,INDORE vs. ACIT-CPC-TDS GHAZIABAD, GHAZIABAD

In the result, all these appeals at the instance of assessee(s)are allowed

ITA 553/IND/2019[2013-14 (FY 12-13 QIII Form26 Q)]Status: DisposedITAT Indore19 Mar 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 206CSection 234E

3. Brief facts common in all these appeals are that the appellant was required to file the statement of tax deducted at source for the respective quarter but failed to do so within the due date prescribed in the law for filing such quarterly TDS returns. As per the provisions of section 234E

M/S. PADMAWATI RETAIL INDIA (P) LTD.,INDORE vs. ACIT-CPC-TDS GHAZIABAD, GHAZIABAD

In the result, all these appeals at the instance of assessee(s)are allowed

ITA 555/IND/2019[2014-15(FY 13-14 QIII Form 24 Q)]Status: DisposedITAT Indore19 Mar 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 206CSection 234E

3. Brief facts common in all these appeals are that the appellant was required to file the statement of tax deducted at source for the respective quarter but failed to do so within the due date prescribed in the law for filing such quarterly TDS returns. As per the provisions of section 234E

M/S. PADMAWATI RETAIL INDIA (P) LTD.,INDORE vs. ACIT-CPC-TDS GHAZIABAD, GHAZIABAD

In the result, all these appeals at the instance of assessee(s)are allowed

ITA 554/IND/2019[2014-15(FY 13-14 Q-II Form 24Q)]Status: DisposedITAT Indore19 Mar 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 206CSection 234E

3. Brief facts common in all these appeals are that the appellant was required to file the statement of tax deducted at source for the respective quarter but failed to do so within the due date prescribed in the law for filing such quarterly TDS returns. As per the provisions of section 234E

M/S. PADMAWATI RETAIL INDIA (P) LTD.,INDORE vs. ACIT-CPC-TDS GHAZIABAD, GHAZIABAD

In the result, all these appeals at the instance of assessee(s)are allowed

ITA 556/IND/2019[2014-15 (FY 13-14 Q iv Form 24 Q)]Status: DisposedITAT Indore19 Mar 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 206CSection 234E

3. Brief facts common in all these appeals are that the appellant was required to file the statement of tax deducted at source for the respective quarter but failed to do so within the due date prescribed in the law for filing such quarterly TDS returns. As per the provisions of section 234E

M/S. PADMAWATI RETAIL INDIA (P) LTD.,INDORE vs. ACIT-CPC-TDS GHAZIABAD, GHAZIABAD

In the result, all these appeals at the instance of assessee(s)are allowed

ITA 550/IND/2019[2013-14(FY 12-13 Q-II Form 24Q)]Status: DisposedITAT Indore19 Mar 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 206CSection 234E

3. Brief facts common in all these appeals are that the appellant was required to file the statement of tax deducted at source for the respective quarter but failed to do so within the due date prescribed in the law for filing such quarterly TDS returns. As per the provisions of section 234E

M/S. OSWAL COMPUTERS & AMP CONSULTANTS (P) LTD.,INDORE vs. THE ITO TDS-1 , INDORE

In the result, all these appeals at the instance of assessee(s)are allowed

ITA 492/IND/2019[2013-14(F Y 12-13,Q-3, Form 26Q)]Status: DisposedITAT Indore19 Mar 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 200Section 200ASection 206CSection 234E

3. Brief facts common in all these appeals are that the appellant was required to file the statement of tax deducted at source for the respective quarter but failed to do so within the due date prescribed in the law for filing such quarterly TDS returns. As per the provisions of section 234E