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

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Key Topics

Section 143(3)8Section 234E6Section 2504Section 1544TDS3Condonation of Delay3Section 372Section 220(2)2Disallowance2Addition to Income

JAMUNA DEVI NARESH CHANDRA MAHAVIDYALAYA,JALAUN vs. ITO-TDS, KANPUR

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

ITA 464/LKW/2024[2013-14]Status: DisposedITAT Lucknow21 May 2025AY 2013-14

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: NoneFor Respondent: Sh. Sanjeev Krishna Sharma, DR
Section 200ASection 220(2)Section 234E

TDS) in ITA No. 105/CHD/2022 dated 16.06.2022, wherein late fees charged under section 234E has been deleted on the basis of the judgment of the Hon’ble Karnatka High Court in the case of Fatheraj Singhvi and Others (supra). Since clause C to F of sub section 1

AMAN INFRAPROPERTIES P. LTD,LUCKNOW vs. ACIT RANGE-1, LUCKNOW

2

In the result, the appeal of the assessee in ITA

ITA 386/LKW/2023[2015-16]Status: DisposedITAT Lucknow16 Jul 2024AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(3)Section 154Section 234ESection 250Section 37

234E of 1. T. Act which was pertaining to the Separate Appeal of TDS of same Assessment Year. (3) The Ld. C.I.T. (A) erred in not considering that a Separate Appeal of Levy of Late Fee under section

AMAN INFRAPROPERTIES P. LTD,LUCKNOW vs. ACIT RANGE-1, LUCKNOW

In the result, the appeal of the assessee in ITA

ITA 387/LKW/2023[2015-16]Status: DisposedITAT Lucknow16 Jul 2024AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(3)Section 154Section 234ESection 250Section 37

234E of 1. T. Act which was pertaining to the Separate Appeal of TDS of same Assessment Year. (3) The Ld. C.I.T. (A) erred in not considering that a Separate Appeal of Levy of Late Fee under section