BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

56 results for “TDS”+ Section 200Aclear

Sorted by relevance

Pune734Chennai565Patna466Indore415Bangalore402Delhi356Cochin330Mumbai214Nagpur121Hyderabad113Visakhapatnam93Jaipur56Cuttack55Dehradun48Jabalpur41Raipur41Kolkata40Amritsar36Ahmedabad32Ranchi32Surat31Karnataka27Rajkot26Chandigarh21Kerala19Lucknow15Jodhpur15Agra12Allahabad12Panaji11Guwahati6

Key Topics

Section 234E181Section 200A111TDS56Section 200A(1)33Condonation of Delay29Section 126Section 23418Limitation/Time-bar14Section 20011Penalty

M/S GOLD CREATIONS,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CELL-TDS, GHAZIABAD

In the result, appeal of the assessee is allowed

ITA 619/JPR/2018[2014-15]Status: DisposedITAT Jaipur26 Nov 2018AY 2014-15

Bench: The Date Of Hearing.”

For Appellant: Shri Muzaffar Iqbal (Advocate)For Respondent: Shri J.C. Kulhari (JCIT)
Section 200(3)Section 200ASection 234E

TDS statement in Form 26Q as per provisions of section 200(3) of the IT Act for the assessment year under consideration, the AO levied the fee for default in furnishing the statement while processing the statement under section 200A

SOCIAL WORK & RESEARCH CENTRE,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

Showing 1–20 of 56 · Page 1 of 3

11
Section 1948
Section 200A(1)(c)6

In the result, appeal of the assessee is allowed

ITA 67/JPR/2018[2015-16 (27 Q1)]Status: DisposedITAT Jaipur14 Aug 2018

Bench: Or At The Time Of Hearing.”

For Appellant: Shri Sanjeev Jain (CA)For Respondent: Shri Anoop Singh (JCIT)
Section 195Section 200ASection 234E

TDS in time and also deposited the same with the Government account which is not in dispute and, therefore, the levy of fee under section 234E is not warranted. He has further submitted that the provisions of section 200A

GEETA STAR HOTELS & RESORTS P LTD.,JAIPUR vs. DCIT, CPC-TDS, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 14/JPR/2017[QUARTER-IV 2013-14]Status: DisposedITAT Jaipur17 Apr 2017
For Appellant: Shri Rohan Sogani (CA)For Respondent: Shri P. P. Meena (JCIT)
Section 200ASection 234E

TDS return (26Q) u/s 200A of the Act for the second quarter of the F.Y 2012-13 relevant to impugned assessment year and the intimation u/s 200A of the Act was passed on 15th December, 2013. Before the ld. CIT(A), the assessee has contended that prior to 01.06.2015, there was no enabling provisions in section

SPECIAL JUDGE COURT SC/ST,AJMER vs. INCOME TAX OFFICER (TDS), AJMER

In the result, the ground of appeal is partly allowed

ITA 1086/JPR/2019[2014-15 (1ST QTR.)]Status: DisposedITAT Jaipur28 Jan 2021
For Appellant: Shri Devang Gargieya (ITP)For Respondent: Smt. Monisha Choudhary
Section 1Section 200Section 200ASection 234E

TDS statement for the 1st quarter of the F.Y. 2013-14 was processed on 14/10/2017. With effect from 01.06.2015, adjustments in respect of the fee paid u/s 234E can be made under clause (c) of Sub-section 1 of Section 200A

RASHTRIYA MILITARY SCHOOL,JAIPUR vs. INCOME TAX OFFICER (TDS), AJMER

In the result, the ground of appeal is partly allowed

ITA 988/JPR/2019[2013-14 ( 2nd-Qtr.)]Status: DisposedITAT Jaipur22 Jan 2020
For Appellant: Sh. Mahendra Gargieya (Adv) &For Respondent: Smt. Runi Pal
Section 1Section 200Section 200ASection 234E

200A that the TDS statement for the 2nd quarter of the F.Y. 2012-13 was processed on 04.12.2017. With effect from 01.06.2015, adjustments in 2 ITA No. 988-995/JP/2019 Rashtriya Military School, Ajmer vs. ITO (TDS), Ajmer respect of the fee paid u/s 234E can be made under clause (c) of Sub-section

GOVERNEMNT SECONDARY SCHOOL PRINCIPAL OFFICER TOOMLIKABAS, CHAKSU,CHAKSU vs. ACIT CPC TDS GHAZIABAD, GHAZIABAD

In the result, this appeal of the assessee is dismissed

ITA 964/JPR/2019[2017-18]Status: DisposedITAT Jaipur24 Jun 2020AY 2017-18
For Appellant: Shri Yogesh Kr. Sharma (CA)For Respondent: Ms. Chanchal Meena (Addl.CIT)
Section 200ASection 234E

section in such form and verified in such manner as may be specified by the authority.]” The quarterly TDS statement as well as annual TDS returns are required to be processed U/s 200A

INCOME TAX OFFICER, TDS-3, JAIPUR vs. AJMER VIDHYUT VITRAN NIGAM LTD., ASSISTANT ENGINEER (O&M), SIKAR

In the result, the appeal of the Revenue is dismissed on account of low tax

ITA 595/JPR/2019[2016-17]Status: DisposedITAT Jaipur14 Aug 2020AY 2016-17
For Appellant: NoneFor Respondent: Ms. Rooni Pal (DCIT) fu/kZkfjrh dh vksj ls@
Section 120Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234ESection 246A

Section 200A and accordingly, intimation of processing with default and levy of fee of Rs.7,800/- u/s 200A(1)(c) of the Income Tax Act, 1961 was communicated to the assessee as per the law. 5. It was further submitted that being aggrieved by the levy of fee u/s 200A(1)(c), for the late filing of TDS

INCOME TAX OFFICER, TDS-3, JAIPUR vs. AJMER VIDHYUT VITRAN NIGAM LTD., ASSISTANT ENGINEER (O &M) PUSHKAR, AJMER

In the result, the appeal of the Revenue is dismissed on account of low tax

ITA 519/JPR/2019[2017-18]Status: DisposedITAT Jaipur14 Aug 2020AY 2017-18
For Appellant: NoneFor Respondent: Ms. Rooni Pal (DCIT) fu/kZkfjrh dh vksj ls@
Section 120Section 200Section 200ASection 200A(1)Section 200A(1)(c)Section 234ESection 246A

Section 200A and accordingly, intimation of processing with default and levy of fee of Rs.7,800/- u/s 200A(1)(c) of the Income Tax Act, 1961 was communicated to the assessee as per the law. 5. It was further submitted that being aggrieved by the levy of fee u/s 200A(1)(c), for the late filing of TDS

SHRI ANIL KUMAR MAHESHWARI,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

In the result, the ground of appeal is partly allowed

ITA 762/JPR/2017[2015-16 ( 26q, 4TH QTR)]Status: DisposedITAT Jaipur23 Jan 2019
For Appellant: Shri Devang Gargieya (ITP) &For Respondent: Smt. Anuradha (JCIT)
Section 1Section 2Section 200Section 200ASection 234E

TDS statement for the 4th quarter of the F.Y 2014-15 was processed on 18.09.2015. With effect from 01.06.2015, adjustments in respect of the fee paid u/s 234E can be made under clause (c) of Sub-section 1 of section 200A

M/S AJMER THERMOTECH PVT. LTD.,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

In the result, the ground of appeal is partly allowed

ITA 763/JPR/2017[2015-16 924Q, 4TH QTR)]Status: DisposedITAT Jaipur23 Jan 2019
For Appellant: Shri Devang Gargieya (ITP)For Respondent: Smt. Anuradha (JCIT)
Section 1Section 200Section 200ASection 234E

TDS statement for the 4th quarter of the F.Y 2014-15 was processed on 18.09.2015. With effect from 01.06.2015, adjustments in respect of the fee paid u/s 234E can be made under clause (c) of Sub-section 1 of section 200A

SHRI UTTAM CHAND GANGWAL,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

In the result, the ground of appeal is partly allowed

ITA 764/JPR/2017[2015-16 (26q, 4th Qtr.)]Status: DisposedITAT Jaipur23 Jan 2019
For Appellant: Shri Devang Gargieya (Adv.)For Respondent: Shri J. C. Kulhari (JCIT)
Section 1Section 200Section 200ASection 234E

TDS statement for the 4th quarter of the F.Y 2014-15 was processed on 30.07.2015. With effect from 01.06.2015, adjustments in respect of the fee paid u/s 234E can be made under clause (c) of Sub-section 1 of section 200A

GOVERNMENT SECONDARY SCHOOL KUMHARIA,AJMER vs. ASSISTANT COMMISSIONER OF INCOME (CPC) (TDS), GHAZIABAD

In the result, the appeal of the assessee is dismissed

ITA 911/JPR/2017[2016-17]Status: DisposedITAT Jaipur12 Apr 2022AY 2016-17
For Appellant: Shri Praveen Gurjar (C.A.)For Respondent: Ms Runi Pal (Addl.CIT) a
Section 190Section 200ASection 201Section 203Section 204Section 234Section 234ESection 285Section 32

TDS statement for the 3rd quarter of the F.Y. 2015-16 was processed on 29.07.2016. With effect from 01.06.2015, adjustment in respect of the fee paid u/s 234E can be made under Clause © of Sub-section 1 of Section 200A

CANTT BOARD,AJMER vs. INCOME TAX OFFICER (TDS), AJMER, AJMER

In the result, all the appeals of the assessee are allowed

ITA 660/JPR/2017[2014-15 (F.Y. 2013-14 FORM 24Q-Q3 )]Status: DisposedITAT Jaipur18 Sept 2017
For Appellant: WRITTEN SUBMISSIONSFor Respondent: Shri Ajay Mallik (Addl.CIT)
Section 249(2)Section 282Section 282(2)Section 5Section 66A

200A w.e.f. 01/6/2015 only. The Hon’ble Bombay High Court in the case of Rashmikant Kundalia Vs. Union of India (2015) 229 taxman 596 (Bom) while examining the constitutional validity of Section 234E has upheld the validity and also held as under: ITA 660 to 664/JP/2017_ 7 Cantt Board Vs ITO (TDS

AEN (O&M) AVVNL, DANTA RAMGARH,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

ITA 1118/JPR/2019[2013-14 (24Q - 4)]Status: DisposedITAT Jaipur25 Aug 2020
For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)
Section 1Section 200A(1)Section 234E

TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A

AEN (O&M) AVVNL, NEEM KA THANA,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

ITA 1121/JPR/2019[2013-14- 24Q-4]Status: DisposedITAT Jaipur25 Aug 2020
For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)
Section 1Section 200A(1)Section 234E

TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A

AEN (O&M) AVVNL, KANWAT ,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

ITA 1111/JPR/2019[2016-17 924-Q-2)]Status: DisposedITAT Jaipur25 Aug 2020
For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)
Section 1Section 200A(1)Section 234E

TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A

AEN (O&M) AVVNL, KANWAT ,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

ITA 1113/JPR/2019[2016-17-24Q-4]Status: DisposedITAT Jaipur25 Aug 2020
For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)
Section 1Section 200A(1)Section 234E

TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A

AEN (O&M) AVVNL, DANTA RAMGARH,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

ITA 1116/JPR/2019[2013-14 (24 Q-2)]Status: DisposedITAT Jaipur25 Aug 2020
For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)
Section 1Section 200A(1)Section 234E

TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A

AEN (O&M) AVVNL, KHATUSHYAMJI,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

ITA 1122/JPR/2019[2013-14-24Q-3]Status: DisposedITAT Jaipur25 Aug 2020
For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)
Section 1Section 200A(1)Section 234E

TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A

AEN (O&M) AVVNL, KANWAT ,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

ITA 1112/JPR/2019[2016-17-24Q-3]Status: DisposedITAT Jaipur25 Aug 2020
For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)
Section 1Section 200A(1)Section 234E

TDS) The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contemplated under Section 200A