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1 result for “TDS”+ Section 200A(1)(c)clear

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Key Topics

Section 234E5Section 200A4

ADMINISTRATIVE OFFICER , CUSTOMS & CENTRAL EXCISE ,JABALPUR vs. ITO (TDS)-2, JABALPUR, JABALPUR

In the result, the appeal filed by the assessee is allowed

ITA 4/JAB/2023[2013-14]Status: DisposedITAT Jabalpur18 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Shidharth Seth.Adv. ARFor Respondent: Shri.RajeshKumarGupta.Sr.DR
Section 154Section 156Section 190Section 200(3)Section 200ASection 200A(1)(c)Section 203ASection 204Section 234ESection 285

TDS and deposited the Tax through Book adjustment. Therefore no late fees can be imposed on the Deductor. 9 That the CIT (Appeal), NFAC had errored while passing the order dated 13.10.2022 while non considering the provisions of Section 200A(1)(c