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3 results for “condonation of delay”+ Section 194A(3)(iii)clear

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Key Topics

Section 2018Section 201(1)2Deduction2TDS2

ZILA PARISHAD,BARAN vs. INCOME TAX OFFICER TDS, KOTA

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

ITA 224/JPR/2022[2019-20]Status: DisposedITAT Jaipur30 Jun 2022AY 2019-20
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. A. S. Nehara (Addl. CIT)
Section 194ASection 201Section 201(1)Section 249(2)

condone the delay. At the time of hearing, the ld. A/R drawn our attention to assessee’s paper book page 9 wherein vide Notification No. 26/2019/F. No. 275/15/2018-IT(B) dated 20th March, 2019 the CBDT has granted exemption from TDS under section 194A(3)(iii

ZILA PARISHAD,BARAN vs. INCOME TAX OFFICER TDS, KOTA

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

ITA 148/JPR/2021[2018-19]Status: DisposedITAT Jaipur12 May 2022AY 2018-19
For Appellant: Shri Manish Agarwal (CA)For Respondent: Smt. Runi Pal, Addl. CIT
Section 194A(3)(iii)Section 201Section 250

condone the delay. At the time of hearing, the ld. A/R drawn our attention to assessee’s paper book page 9 wherein vide Notification No. 26/2019/F. No. 275/15/2018-IT(B) dated 20th March, 2019 the CBDT has granted exemption from TDS under section 194A(3)(iii

DY. COMMISSIONER OF INCOME TAX, KOTA vs. MOTION EDUCATION PVT. LTD., KOTA

In the result, the appeals of the revenue stands dismissed, and the

ITA 472/JPR/2025[2017-18]Status: DisposedITAT Jaipur31 Oct 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Limited, 394, Rajeev Gandhi Nagar, Kota Private स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.472 & 455/JP/2025) निर्धारण वर्ष / Assessment Years : 2017-18 &

For Appellant: Mrs. Raksha Birla CA (V.C)For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 153A

Delay condoned. 2. Leave granted. This two sentence order establishes the application of mind of Hon'ble Supreme Court of India. The application of mind is the whole process through which the all the facts and questions of law has been considered by Hon'ble Supreme Court and the order is just conclusion of the whole process of application