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169 results for “TDS”+ Penaltyclear

Sorted by relevance

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Key Topics

Section 271C75 Section 20171 Section 201(1)67 TDS62 Penalty52 Addition to Income47 Section 14839 Section 143(3)38 Section 271(1)(c)37 Condonation of Delay

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

ITA 182/JPR/2023[2015-16]Status: DisposedITAT Jaipur10 May 2023AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh Sunil Kumar UppaddhayFor Respondent: Sh. James Kurian, (CIT) &

Section 201Section 201(1)Section 271C

TDS defaults as well as on the levy of penalty on the TDS defaults. The bench also noted that the assessee

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

Showing 1–20 of 169 · Page 1 of 9

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34

ITA 188/JPR/2023[2016-17]Status: Disposed

ITAT Jaipur

10 May 2023

AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh Sunil Kumar UppaddhayFor Respondent: Sh. James Kurian, (CIT) &

Section 201Section 201(1)Section 271C

TDS defaults as well as on the levy of penalty on the TDS defaults. The bench also noted that the assessee

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

ITA 187/JPR/2023[2015-16]Status: DisposedITAT Jaipur10 May 2023AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh Sunil Kumar UppaddhayFor Respondent: Sh. James Kurian, (CIT) &

Section 201Section 201(1)Section 271C

TDS defaults as well as on the levy of penalty on the TDS defaults. The bench also noted that the assessee

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

ITA 184/JPR/2023[2017-18]Status: DisposedITAT Jaipur10 May 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh Sunil Kumar UppaddhayFor Respondent: Sh. James Kurian, (CIT) &

Section 201Section 201(1)Section 271C

TDS defaults as well as on the levy of penalty on the TDS defaults. The bench also noted that the assessee

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

ITA 185/JPR/2023[2013-14]Status: DisposedITAT Jaipur10 May 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh Sunil Kumar UppaddhayFor Respondent: Sh. James Kurian, (CIT) &

Section 201Section 201(1)Section 271C

TDS defaults as well as on the levy of penalty on the TDS defaults. The bench also noted that the assessee

DY.CONSERVATOR OF FOREST DAUSADY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDSINCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

ITA 183/JPR/2023[2016-17]Status: DisposedITAT Jaipur10 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh Sunil Kumar UppaddhayFor Respondent: Sh. James Kurian, (CIT) &

Section 201Section 201(1)Section 271C

TDS defaults as well as on the levy of penalty on the TDS defaults. The bench also noted that the assessee

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

ITA 180/JPR/2023[2013-14]Status: DisposedITAT Jaipur10 May 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh Sunil Kumar UppaddhayFor Respondent: Sh. James Kurian, (CIT) &

Section 201Section 201(1)Section 271C

TDS defaults as well as on the levy of penalty on the TDS defaults. The bench also noted that the assessee

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

ITA 181/JPR/2023[2014-15]Status: DisposedITAT Jaipur10 May 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh Sunil Kumar UppaddhayFor Respondent: Sh. James Kurian, (CIT) &

Section 201Section 201(1)Section 271C

TDS defaults as well as on the levy of penalty on the TDS defaults. The bench also noted that the assessee

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

ITA 186/JPR/2023[2014-15]Status: DisposedITAT Jaipur10 May 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh Sunil Kumar UppaddhayFor Respondent: Sh. James Kurian, (CIT) &

Section 201Section 201(1)Section 271C

TDS defaults as well as on the levy of penalty on the TDS defaults. The bench also noted that the assessee

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

ITA 179/JPR/2023[2011-12]Status: DisposedITAT Jaipur10 May 2023AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh Sunil Kumar UppaddhayFor Respondent: Sh. James Kurian, (CIT) &

Section 201Section 201(1)Section 271C

TDS defaults as well as on the levy of penalty on the TDS defaults. The bench also noted that the assessee

DY.CONSERVATOR OF FOREST DAUSA,DAUSA vs. INCOME TAX OFFICER TDSINCOME TAX OFFICER TDS, ALWAR

In the results appeal of the

ITA 189/JPR/2023[2017-18]Status: DisposedITAT Jaipur10 May 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh Sunil Kumar UppaddhayFor Respondent: Sh. James Kurian, (CIT) &

Section 201Section 201(1)Section 271C

TDS defaults as well as on the levy of penalty on the TDS defaults. The bench also noted that the assessee

ISYS SOFTECH PRIVATE LIMITED,JAIPUR vs. CIT (A), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 528/JPR/2023[2011-12]Status: DisposedITAT Jaipur22 Nov 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. G. M. MehtaFor Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 195Section 195(1)Section 271CSection 40Section 9(1)(vi)

TDS and liable for penalty u/s. 271C of the Act. For this failure the Addl. CIT(TDS) passed an order

SH. SWAPNIL AGARWAL,1, AGARWAL DHARAM KANTA, ADARSH NAGAR, AJMER vs. ITO(TDS), AJMER, AJMER

ITA 160/JPR/2023[2014-15]Status: DisposedITAT Jaipur10 May 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Smt Monisha Chaudhary (Addl. CIT)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 194ISection 201(1)Section 271CSection 274

penalty order passed by Add. CIT, Range-TDS, Udaipur ignoring the penalty proceedings initiated after 7 years of the transaction

ITO(TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

ITA 360/JPR/2023[2018-19]Status: DisposedITAT Jaipur08 Nov 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

For Appellant: Sh. Sunil Porwal (CA)For Respondent: Sh. Anup Singh (Addl. CIT)

Section 10Section 10(20)Section 10(46)Section 11Section 133Section 194CSection 201Section 201(1)Section 80P

TDS) vs. Divisional Forest Officer section 201(1A) of the Act till the date of payment of taxes by the deductee – assessee or the liability for penalty

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

ITA 358/JPR/2023[2016-17]Status: DisposedITAT Jaipur08 Nov 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

For Appellant: Sh. Sunil Porwal (CA)For Respondent: Sh. Anup Singh (Addl. CIT)

Section 10Section 10(20)Section 10(46)Section 11Section 133Section 194CSection 201Section 201(1)Section 80P

TDS) vs. Divisional Forest Officer section 201(1A) of the Act till the date of payment of taxes by the deductee – assessee or the liability for penalty

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

ITA 359/JPR/2023[2017-18]Status: DisposedITAT Jaipur08 Nov 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

For Appellant: Sh. Sunil Porwal (CA)For Respondent: Sh. Anup Singh (Addl. CIT)

Section 10Section 10(20)Section 10(46)Section 11Section 133Section 194CSection 201Section 201(1)Section 80P

TDS) vs. Divisional Forest Officer section 201(1A) of the Act till the date of payment of taxes by the deductee – assessee or the liability for penalty

KAPIL TANEJA,JAIPUR vs. ACIT CIRCLE 3, JAIPUR

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

ITA 13/JPR/2025[2016-17]Status: DisposedITAT Jaipur07 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 68

TDS late, is not like a penalty, and it does not amount to payment for breach of law or illegal

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

ITA 1171/JPR/2019[2015-16]Status: DisposedITAT Jaipur12 Mar 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Nitesh Gupta (CA)For Respondent: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@

Section 143(2)Section 194C(6)Section 194C(7)Section 40

TDS. 2. Penalty for late filing or Non filing of TDS statement U/s 271H: As per section 271H, where a person

AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY,JAIPUR vs. ITO(E), WARD-1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 115/JPR/2025[2017-18]Status: DisposedITAT Jaipur26 May 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR

Section 11Section 12ASection 12A(1)(ac)Section 142(1)Section 143(2)Section 143(3)Section 250Section 80G

TDS penalty 1,58,000 66,18,842 Total receipt 1,81,85,722 Less:- Expenditure as per I&E A/c including

ORIENTAL BANK OF COMMERCE RUHS BRANCH,JAIPUR vs. JT. COMMISSIONER OF INCOME TAX (TDS) JAIPUR, JAIPUR

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

ITA 480/JPR/2023[2011-2012]Status: DisposedITAT Jaipur30 Oct 2023AY 2011-2012

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mukesh SharmaFor Respondent: Shri A.S. Nehra, Addl. CIT

Section 194ASection 201Section 201(1)Section 250Section 271C

TDS) Jaipur imposed penalty amounting to Rs.2,67,763/-vide order dated 23/10/2018 for the AY 2011-12 being equivalent