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63 results for “TDS”+ Section 234clear

Sorted by relevance

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Key Topics

Section 234E56TDS36Section 26330Section 200A(1)29Section 143(3)26Addition to Income25Section 121Condonation of Delay21Section 23419Section 40

ACIT, KOTA vs. VASTUVEDIK COLONIZERS & DEVLOPERS PVT. LTD., KOTA

In the result, ground no. (ii) of the revenue is dismissed and ground no

ITA 320/JPR/2015[2010-11]Status: DisposedITAT Jaipur15 Feb 2017AY 2010-11

Bench: The Hon’Ble High Court Was Disallowance

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri P.P. Meena (JCIT) fu/kZkfjrh dh vksj ls@
Section 194CSection 194JSection 201Section 40

TDS, the provisions of Section 40(a)(ia) of the Act cannot be invoked.” Hence, respectfully following the ratio laid down by the Hon’ble Calcutta High Court in the case of CIT vs. S.K. Tekriwal (supra), we find no infirmity in the order of the ld. CIT (A) which is upheld. Thus the solitary ground raised by the Revenue

Showing 1–20 of 63 · Page 1 of 4

15
Disallowance11
Section 153A10

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

section 200A OF IT ACT 1961 Levying late filing Fee of Rs 32700/- U/s 234 by ACIT, CPC(TDS) Ghaziabad

ASSISTANT ENGINEER (O&M) AVVNL,SHRIMADHOPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, (TDS), GHAZIABAD

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

ITA 409/JPR/2018[2016-17 (24Q, 2ND QTR.)]Status: DisposedITAT Jaipur21 May 2018
For Appellant: Shri Ankur Salgia (CA)For Respondent: Shri Prithvi Raj Meena (Addl.CIT)
Section 1Section 200ASection 200A(1)Section 234Section 234E

section 200A of IT Act 1961 levying late filing Fee of Rs. 6600/- u/s 234 by ACIT, CPC (TDS) Ghaziabad

ASSISTANT ENGINEER (O&M) AVVNL,SHRIMADHOPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, (TDS), GHAZIABAD

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

ITA 405/JPR/2018[2016-17 24Q1]Status: DisposedITAT Jaipur21 May 2018
For Appellant: Shri Ankur Salgia (CA)For Respondent: Shri Prithvi Raj Meena (Addl.CIT)
Section 1Section 200ASection 200A(1)Section 234Section 234E

section 200A of IT Act 1961 levying late filing Fee of Rs. 6600/- u/s 234 by ACIT, CPC (TDS) Ghaziabad

AO (SC), AVVNL, SIKAR,SIKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAJIABAD

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

ITA 1349/JPR/2018[2013-14 , 24Q]Status: DisposedITAT Jaipur14 Feb 2022
For Appellant: Shri Ankur Salgia (CA)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 1Section 200ASection 234Section 234ESection 250

section 200A OF IT ACT 1961 Levying late filing Fee of Rs 5600/- U/s 234 by ACIT, CPC(TDS) GHAJIYABAD

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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 1120/JPR/2019[2013-14-Q-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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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 1119/JPR/2019[2013-14-24Q-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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

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

ITA 1126/JPR/2019[2013-14 - 24 Q 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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

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

ITA 1110/JPR/2019[2016-17 (24Q-1)]Status: DisposedITAT Jaipur25 Aug 2020
For Appellant: Shri Ankur Aalgia (C.A.)For Respondent: Miss Chanchal Meena (ACIT)
Section 1Section 200A(1)Section 234E

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

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

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

ITA 1117/JPR/2019[2013-14 (24 Q -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

234 E late fee cannot be recovered for TDS statements which were due for F.Y 2012- 13 as well on TDS statements late fee cannot be recovered for F.Y 12-13 if not collected at the time of delivering TDS statements to the deptt. provision of Section

DEEPAK JAIN,C-SCHEME vs. ITO WARD 2(1), BHAGWAN DAS ROAD

In the result, appeal of the assessee is allowed

ITA 196/JPR/2021[2013-14]Status: DisposedITAT Jaipur23 Mar 2023AY 2013-14

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

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt Monisha Chaudhary (Addl. CIT) a
Section 132Section 142(1)Section 143(2)Section 143(3)Section 148Section 44ASection 68

234 UNDER SECTION 68 1. SUBMISSIONS 1.1. Assessee is engaged in the business of taking Job work of Road Marking and painting of pavements/roads/runways etc. on work contract basis under the name of style of M/s Rajshree Construction Co., since May 2009. 1.2. During the year under consideration, assessee received work of painting of runway at Airforce Station, Nal site

RAJESH KUMAR JAISWAL,SHRAWASTI vs. ITO, WD 6(4), JAIPUR

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

ITA 306/JPR/2022[2017-18]Status: DisposedITAT Jaipur20 Jun 2024AY 2017-18

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

For Appellant: Shri Rajesh Kumar Jaiswal (Self)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 127(2)Section 143(2)Section 143(3)Section 69Section 69A

234 C) and notice under section 271 AAC(1) of the I.T.Act, 1961 has also been issued separately by the Id.A.O.. 9 Rajesh Kumar Jaiswal vs. ITO The appeal of the assessee has been arbitrarily dismissed by Id. CIT (A), NFAC, Delhi vide impugned order u/s 250 of the I.T. Act dated 03-06-2022. The aggrieved assessee

ASSISTANT ENGINEER, AVVNL,SHRIMADHOPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, (TDS), GHAZIABAD

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

ITA 360/JPR/2018[2013-14 (24q-4)]Status: DisposedITAT Jaipur21 May 2018
For Appellant: Shri Ankur Salgia (CA)For Respondent: Smt. Seema Meena (Addl.CIT)
Section 1Section 200A(1)Section 234E

234 E has been made applicant with effect from 1st July 2012. It states that “Amount of late fee shall be paid before delivering a TDS statement”. It means that any late fee should have fee deposited just at the time of delivering TDS statements & not later than this. The authorized TIN-NSDL centre which accepted the TDS statements also