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119 results for “TDS”+ Section 246A(1)(c)clear

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Key Topics

Section 234E101Section 15494TDS94Section 687Section 2536Section 2506Section 271D6Addition to Income6Section 143(3)5Section 246A

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeal is allowed

ITA 188/IND/2024[2012-13]Status: DisposedITAT Indore06 Mar 2026AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

Section 132Section 254(2)Section 271DSection 275Section 275(1)(c)

246A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from

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

Showing 1–20 of 119 · Page 1 of 6

5
Penalty3
Disallowance3

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

Section 253 of\nthe Income Tax Act, 1961 (hereinafter referred to as the “Act” for\nsake of brevity) before this Tribunal. The assessee is aggrieved by\nthe order bearing Number ITBA/APL/S/250/2024-\n25/1071072719(1) dated 10.12.2024 passed by the Ld. CIT(A)\nu/s 250 of the Act which is hereinafter referred to as the\n\"Impugned order”. The relevant Assessment Year

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 Indore13 Oct 2025AY 2013-14

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

Section 200(3)Section 200ASection 234E

c). Hon'ble High Court has held that section 200A of the Act is a machinery provision providing mechanism for processing a statement of IDS and for making adjustments whereas section 234E is a charging provision creating a charge for levying fee for certain defaults in filing the statements. W.e.f 1-6- 2015 the provision of section 200A specifically provides

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

c). Hon'ble High Court has held that section 200A of the Act is a machinery provision providing mechanism for processing a statement of IDS and for making adjustments whereas section 234E is a charging provision creating a charge for levying fee for certain defaults in filing the statements. W.e.f 1-6- 2015 the provision of section 200A specifically provides

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

ITA 189/IND/2024[2013-14]Status: DisposedITAT Indore25 Oct 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 253(5)Section 269SSection 271D

246A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

ITA 190/IND/2024[2014-15]Status: DisposedITAT Indore25 Oct 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 132Section 153ASection 253(5)Section 269SSection 271D

246A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from

M.P.GRAMIN BANK ,BHESOLA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 235/IND/2022[2015-16]Status: DisposedITAT Indore15 Nov 2022AY 2015-16

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

c) to section 200a(1) of the it act. Specifically w.e.f.1.06.2015 The Id. CIT(A) has erred and not considered that TDS-CPC has been empowered to make claim and generate intimation u/s 200A for late fees (u/s 234E) for all the statements filed on or after 01 Jun-2015 and not before. Hence, The Appellant pleads that intimations against

M.P.GRAMIN BANK ,TIRGAON vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 233/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

c) to section 200a(1) of the it act. Specifically w.e.f.1.06.2015 The Id. CIT(A) has erred and not considered that TDS-CPC has been empowered to make claim and generate intimation u/s 200A for late fees (u/s 234E) for all the statements filed on or after 01 Jun-2015 and not before. Hence, The Appellant pleads that intimations against

M.P.GRAMIN BANK ,AMZERA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 238/IND/2022[2015-16]Status: DisposedITAT Indore15 Nov 2022AY 2015-16

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

c) to section 200a(1) of the it act. Specifically w.e.f.1.06.2015 The Id. CIT(A) has erred and not considered that TDS-CPC has been empowered to make claim and generate intimation u/s 200A for late fees (u/s 234E) for all the statements filed on or after 01 Jun-2015 and not before. Hence, The Appellant pleads that intimations against

M.P.GRAMIN BANK ,SINGHANA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 232/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

c) to section 200a(1) of the it act. Specifically w.e.f.1.06.2015 The Id. CIT(A) has erred and not considered that TDS-CPC has been empowered to make claim and generate intimation u/s 200A for late fees (u/s 234E) for all the statements filed on or after 01 Jun-2015 and not before. Hence, The Appellant pleads that intimations against

M.P.GRAMIN BANK ,AJANDA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 236/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

c) to section 200a(1) of the it act. Specifically w.e.f.1.06.2015 The Id. CIT(A) has erred and not considered that TDS-CPC has been empowered to make claim and generate intimation u/s 200A for late fees (u/s 234E) for all the statements filed on or after 01 Jun-2015 and not before. Hence, The Appellant pleads that intimations against

M.P.GRAMIN BANK ,BHESOLA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 234/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

c) to section 200a(1) of the it act. Specifically w.e.f.1.06.2015 The Id. CIT(A) has erred and not considered that TDS-CPC has been empowered to make claim and generate intimation u/s 200A for late fees (u/s 234E) for all the statements filed on or after 01 Jun-2015 and not before. Hence, The Appellant pleads that intimations against

M.P.GRAMIN BANK ,LABRIYA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 231/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

c) to section 200a(1) of the it act. Specifically w.e.f.1.06.2015 The Id. CIT(A) has erred and not considered that TDS-CPC has been empowered to make claim and generate intimation u/s 200A for late fees (u/s 234E) for all the statements filed on or after 01 Jun-2015 and not before. Hence, The Appellant pleads that intimations against

M.P.GRAMIN BANK ,PIPLIYA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 240/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

c) to section 200a(1) of the it act. Specifically w.e.f.1.06.2015 The Id. CIT(A) has erred and not considered that TDS-CPC has been empowered to make claim and generate intimation u/s 200A for late fees (u/s 234E) for all the statements filed on or after 01 Jun-2015 and not before. Hence, The Appellant pleads that intimations against

M.P.GRAMIN BANK ,PADIYAL vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 239/IND/2022[2014-15]Status: DisposedITAT Indore15 Nov 2022AY 2014-15

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

c) to section 200a(1) of the it act. Specifically w.e.f.1.06.2015 The Id. CIT(A) has erred and not considered that TDS-CPC has been empowered to make claim and generate intimation u/s 200A for late fees (u/s 234E) for all the statements filed on or after 01 Jun-2015 and not before. Hence, The Appellant pleads that intimations against

M.P.GRAMIN BANK ,SUSARI vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 237/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

c) to section 200a(1) of the it act. Specifically w.e.f.1.06.2015 The Id. CIT(A) has erred and not considered that TDS-CPC has been empowered to make claim and generate intimation u/s 200A for late fees (u/s 234E) for all the statements filed on or after 01 Jun-2015 and not before. Hence, The Appellant pleads that intimations against

M.P.GRAMIN BANK ,BAKANER vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 284/IND/2022[2013-14]Status: DisposedITAT Indore11 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

c) to section 200a(1) of the it act. Specifically w.e.f.1.06.2015 The Id. CIT(A) has erred and not considered that TDS-CPC has been empowered to make claim and generate intimation u/s 200A for late fees (u/s 234E) for all the statements filed on or after 01 Jun-2015 and not before. Hence, The Appellant pleads that intimations against

M.P.GRAMIN BANK ,JIBAT vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 297/IND/2022[2013-14]Status: DisposedITAT Indore11 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

c) to section 200a(1) of the it act. Specifically w.e.f.1.06.2015 The Id. CIT(A) has erred and not considered that TDS-CPC has been empowered to make claim and generate intimation u/s 200A for late fees (u/s 234E) for all the statements filed on or after 01 Jun-2015 and not before. Hence, The Appellant pleads that intimations against

M.P.GRAMIN BANK ,TIRLA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 266/IND/2022[2014-15]Status: DisposedITAT Indore11 Nov 2022AY 2014-15

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

c) to section 200a(1) of the it act. Specifically w.e.f.1.06.2015 The Id. CIT(A) has erred and not considered that TDS-CPC has been empowered to make claim and generate intimation u/s 200A for late fees (u/s 234E) for all the statements filed on or after 01 Jun-2015 and not before. Hence, The Appellant pleads that intimations against

M.P.GRAMIN BANK ,NISARPUR vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 287/IND/2022[2013-14]Status: DisposedITAT Indore11 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

c) to section 200a(1) of the it act. Specifically w.e.f.1.06.2015 The Id. CIT(A) has erred and not considered that TDS-CPC has been empowered to make claim and generate intimation u/s 200A for late fees (u/s 234E) for all the statements filed on or after 01 Jun-2015 and not before. Hence, The Appellant pleads that intimations against