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38 results for “condonation of delay”+ Section 234Eclear

Sorted by relevance

Patna466Pune431Chennai392Delhi224Bangalore212Cochin93Mumbai84Nagpur81Visakhapatnam59Hyderabad53Jaipur38Dehradun21Karnataka21Ahmedabad14Kolkata11Agra10Amritsar10Lucknow10Panaji10Jodhpur9Rajkot8Indore8Raipur6Surat5Chandigarh5Ranchi4Guwahati2Jabalpur1

Key Topics

Section 234E102TDS38Section 200A36Section 200A(1)29Condonation of Delay29Section 121Section 23415Limitation/Time-bar13Section 249(2)6

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

condone the delay of 143 days in filing the present appeals. 4 Geeta Star Hotels & Resorts P. Ltd., Jaipur vs. DCIT-CPC, Ghaziabad 6. Now coming on merits of the case, briefly, the facts of the case are that the AO has imposed late filing fees of Rs. 14,400/- u/s 234E while processing the TDS return (26Q) u/s 200A

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: Disposed

Showing 1–20 of 38 · Page 1 of 2

Section 54
Section 200(3)2
Penalty2
ITAT Jaipur
29 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

234E as being onerous on the ground that the section does not empower the Assessing Officer to condone the delay

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

234E as being onerous on the ground that the section does not empower the Assessing Officer to condone the delay

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

234E Under clause c of subsection 1 of 200A. 1. The assesse has filed an appeal with Ld CIT(appeals) Ajmer which was technically delayed . The delay in filing the appeal was due to the fact that the appellant/applicant did not receive any intimation from department, On knowledge from portal the assesee comes to know and he filed an appeal

AJMER VIDHUT NITRAN NIGAM LIMITED, RAWATBHATA,RAWATBHATA, CHITTORGARH vs. ITO (TDS), CHITTORGARH, RAWATBHATA, CHITTORGARH

In the results, the appeal of the assessee in ITA no

ITA 1510/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

section 234E of the Act. The said intimation was served upon the assessee only on 19.03.2024 on official e-mail of Ajmer Vidyut Vitran Nigma Limited and therefore, the appeal was filed late if that date of order is considered and thereby the same was filed delayed before Ld. CIT(A). The delay from the date of the order under

AJMER VIDHUT VITRAN NIGAM LIMITED, RAWATBHATA,RAWATBHATA vs. ITO (TDS), CHITTORGARH, RAWATBHATA, CHITTORGARH

In the results, the appeal of the assessee in ITA no

ITA 1511/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

section 234E of the Act. The said intimation was served upon the assessee only on 19.03.2024 on official e-mail of Ajmer Vidyut Vitran Nigma Limited and therefore, the appeal was filed late if that date of order is considered and thereby the same was filed delayed before Ld. CIT(A). The delay from the date of the order under

AJMER VIDYUT VITRAN NIGAM LIMITED, BHUPALSAGAR,BHUPALSAGAR vs. ITO (TDS), CHITTORGARH, BHUPALSAGAR, CHITTORGARH

In the results, the appeal of the assessee in ITA no

ITA 1507/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Feb 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

section 234E of the Act. The said intimation was served upon the assessee only on 19.03.2024 on official e-mail of Ajmer Vidyut Vitran Nigma Limited and therefore, the appeal was filed late if that date of order is considered and thereby the same was filed delayed before Ld. CIT(A). The delay from the date of the order under

AJMER VIDYUT NIGAM LIMITED, BHUPALSAGAR,BHUPALSAGAR vs. ITO (TDS), CHITTORGARH, BHUPALSAGAR

In the results, the appeal of the assessee in ITA no

ITA 1508/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Feb 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

section 234E of the Act. The said intimation was served upon the assessee only on 19.03.2024 on official e-mail of Ajmer Vidyut Vitran Nigma Limited and therefore, the appeal was filed late if that date of order is considered and thereby the same was filed delayed before Ld. CIT(A). The delay from the date of the order under

AJMER VIDHUT VITRAN NIGAM LIMITED, RAWATBHATA,RAWATBHATA, CHITTORGARH vs. ITO (TDS), CHITTORGARH, CHITTORGARH

In the results, the appeal of the assessee in ITA no

ITA 1512/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

section 234E of the Act. The said intimation was served upon the assessee only on 19.03.2024 on official e-mail of Ajmer Vidyut Vitran Nigma Limited and therefore, the appeal was filed late if that date of order is considered and thereby the same was filed delayed before Ld. CIT(A). The delay from the date of the order under

AJMER VIDYUT VITRAN NIGAM LIMITED, BHUPALSAGAR,BHUPALSAGAR vs. ITO (TDS), CHITTORGARH, CHITTORGARH

In the results, the appeal of the assessee in ITA no

ITA 1506/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Feb 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

section 234E of the Act. The said intimation was served upon the assessee only on 19.03.2024 on official e-mail of Ajmer Vidyut Vitran Nigma Limited and therefore, the appeal was filed late if that date of order is considered and thereby the same was filed delayed before Ld. CIT(A). The delay from the date of the order under

AJMER VIDYUT VITRAN NIGAM LIMITED, BHUPALSAGAR,BHUPALSAGAR, CHITTORGARH vs. ITO (TDS), CHITTORGARH, CHITTORGARH

In the results, the appeal of the assessee in ITA no

ITA 1509/JPR/2024[2014-15]Status: DisposedITAT Jaipur25 Feb 2025AY 2014-15

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

section 234E of the Act. The said intimation was served upon the assessee only on 19.03.2024 on official e-mail of Ajmer Vidyut Vitran Nigma Limited and therefore, the appeal was filed late if that date of order is considered and thereby the same was filed delayed before Ld. CIT(A). The delay from the date of the order under

AJMER VIDHUT VITRAN NIGAM LIMITED, RAWATBHATA,RAWATBHATA, CHITTORGARH vs. ITO (TDS), CHITTORGARH, RAWATBHATA, CHITTORGARH

In the results, the appeal of the assessee in ITA no

ITA 1513/JPR/2024[2015-16]Status: DisposedITAT Jaipur25 Feb 2025AY 2015-16

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT-Sr.DR
Section 200ASection 234E

section 234E of the Act. The said intimation was served upon the assessee only on 19.03.2024 on official e-mail of Ajmer Vidyut Vitran Nigma Limited and therefore, the appeal was filed late if that date of order is considered and thereby the same was filed delayed before Ld. CIT(A). The delay from the date of the order under

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

Section 200A(1) of the Act w.e.f. 01.06.2015 whereby the AO is given the power to make the adjustment on accounts of late fee levy U/s 234E of the Act. Hence, in the facts and circumstances of the case and in the interest of justice we condone the delay

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

Section 200A(1) of the Act w.e.f. 01.06.2015 whereby the AO is given the power to make the adjustment on accounts of late fee levy U/s 234E of the Act. Hence, in the facts and circumstances of the case and in the interest of justice we condone the delay

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

Section 200A(1) of the Act w.e.f. 01.06.2015 whereby the AO is given the power to make the adjustment on accounts of late fee levy U/s 234E of the Act. Hence, in the facts and circumstances of the case and in the interest of justice we condone the delay

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

Section 200A(1) of the Act w.e.f. 01.06.2015 whereby the AO is given the power to make the adjustment on accounts of late fee levy U/s 234E of the Act. Hence, in the facts and circumstances of the case and in the interest of justice we condone the delay

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

Section 200A(1) of the Act w.e.f. 01.06.2015 whereby the AO is given the power to make the adjustment on accounts of late fee levy U/s 234E of the Act. Hence, in the facts and circumstances of the case and in the interest of justice we condone the delay

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

Section 200A(1) of the Act w.e.f. 01.06.2015 whereby the AO is given the power to make the adjustment on accounts of late fee levy U/s 234E of the Act. Hence, in the facts and circumstances of the case and in the interest of justice we condone the delay

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

Section 200A(1) of the Act w.e.f. 01.06.2015 whereby the AO is given the power to make the adjustment on accounts of late fee levy U/s 234E of the Act. Hence, in the facts and circumstances of the case and in the interest of justice we condone the delay

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

Section 200A(1) of the Act w.e.f. 01.06.2015 whereby the AO is given the power to make the adjustment on accounts of late fee levy U/s 234E of the Act. Hence, in the facts and circumstances of the case and in the interest of justice we condone the delay