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58 results for “TDS”+ Section 234E(1)clear

Sorted by relevance

Pune720 Chennai523 Patna466 Indore416 Bangalore388 Cochin380 Delhi314 Mumbai183 Nagpur131 Hyderabad94 Visakhapatnam91 Jaipur58 Cuttack56 Raipur46 Amritsar37 Kolkata33 Ahmedabad33 Ranchi32 Jabalpur31 Karnataka26 Rajkot26 Dehradun26 Surat17 Chandigarh16 Lucknow15 Jodhpur13 Allahabad12 Panaji11 Agra11 Guwahati6

Key Topics

Section 234E182 Section 200A110 TDS57 Section 200A(1)33 Condonation of Delay29 Section 126 Section 23418 Limitation/Time-bar14 Section 12A12 Penalty

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

1-6-2015, AO did not have power to charge fees under section 234E while processing TDS returns. Further the Hon’ble Court

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

In the result, appeal of the assessee is allowed

Showing 1–20 of 58 · Page 1 of 3

12

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

234E of Rs. 1,85,800/-. The appellant craves leave to add, amend, alter, delete or modify any of the above grounds of appeal before or at the time of hearing.” 2 Social Work & Research Centre, Jaipur. 2. The assessee made payments to various non-resident persons during the period April, to June, 2014 and deducted TDS under section

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 statement shall invite 2 penal consequence 1. Fee for late filing U/s 234E: As per section 234E, where a person

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

1-6-2015, AO did not have power to charge fees under section 234E while processing TDS returns. Further the Hon’ble Court

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

234E by the Assessing Officer (TDS) and/or CPC-TDS authority for levy of fee mandatorily on processing of eTDS statement(s) including correction statement(s) filed late by the assessee deductor after 01.06.2015 is invalid and ultra vires even on insertion of Clause (c) to Section 200A(1

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

234E by the Assessing Officer (TDS) and/or CPC-TDS authority for levy of fee mandatorily on processing of eTDS statement(s) including correction statement(s) filed late by the assessee deductor after 01.06.2015 is invalid and ultra vires even on insertion of Clause (c) to Section 200A(1

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

TDS) 11. Section 234E, the constitutional validity of which is challenged before us, was brought into the Income Tax Act, 1961 with effect from 1st July 2012. The said section reads as under : "G Levy of fee in certain cases 234E. Fee for default in furnishing statements.-(1

SUBHASH CHAND NAWAL (HUF),AJMER vs. INCOME TAX OFFICER, AJMER

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

ITA 1037/JPR/2017[2014-15 (26Q-Q1, 2, 3, 4TH)]Status: DisposedITAT Jaipur29 Mar 2018

For Appellant: None (One set W.S. filed)For Respondent: Shri J.C. Kulhari (JCIT)

Section 192Section 200(3)Section 206CSection 234ESection 249(2)Section 5

1) of section 234E, it is clear that a fee is sought to be levied inter alia on a person who fails to deliver or cause to be delivered the TDS

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

TDS and issuing intimation. Clause (c) of sub section (1) of Section 200A of the Act provides for adjustment on account of fee if any to be computed in accordance with the provisions of Section 234E

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

234E can be made under clause (c) of Sub-section 1 of Section 200A. As the TDS return of the appellant

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

TDS), Ajmer respect of the fee paid u/s 234E can be made under clause (c) of Sub-section 1 of Section

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

234E can be made under clause (c) of Sub-section 1 of section 200A. As the TDS return of the appellant

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

234E can be made under clause (c) of Sub-section 1 of section 200A. As the TDS return of the appellant

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

234E can be made under clause (c) of Sub-section 1 of section 200A. As the TDS return of the appellant

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, BHARATPUR vs. M/S ARIHANT TRADING CO., BHARATPUR

In the result, appeal of the Revenue is dismissed

ITA 1113/JPR/2018[2015-16]Status: DisposedITAT Jaipur19 Mar 2019AY 2015-16

For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri K. C. Gupta (JCIT) fu/kZkfjrh dh vksj ls@

Section 194CSection 194C(6)Section 194C(7)Section 40

234E /271H dated 28.01.2019. In the instant case, once the assessee is in receipt of PAN and has not deducted TDS, it has complied with the first statutory obligation cast upon him and the assessee cannot be penalized for non-deduction of TDS. The provisions of section 40(a)(ia) which are deeming fiction relating to non-deduction of TDS

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

234E can be made under Clause © of Sub-section 1 of Section 200A. As per TDS return of the appellant

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

1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " AEN (O&M) AVVNL vs. DCIT, CPC(TDS) The adjustment in respect of levy of fees under section 234E

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

1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " AEN (O&M) AVVNL vs. DCIT, CPC(TDS) The adjustment in respect of levy of fees under section 234E

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

1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " AEN (O&M) AVVNL vs. DCIT, CPC(TDS) The adjustment in respect of levy of fees under section 234E

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

1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " AEN (O&M) AVVNL vs. DCIT, CPC(TDS) The adjustment in respect of levy of fees under section 234E