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

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Key Topics

Section 234E88Section 200A27TDS15Section 220(2)12Condonation of Delay10Deduction10Natural Justice10Section 1549Section 143(3)8Limitation/Time-bar

SHIVANSH INFRAESTATE PVT. LTD.,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, , GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 124/LKW/2022[2014-15]Status: DisposedITAT Lucknow26 Jul 2022AY 2014-15

Bench: Shri A.D. Jain & Shri T. S. Kapoor

Section 154Section 200ASection 220(2)Section 234E

TDS), Ghaziabad in ITA NO. 1172/PUN/2018. 3. The ld. DR, on the other hand, relied on the orders of the authorities below and submitted that the provisions of Section 234E

SHIVANSH INFRAESTATE PVT. LTD.,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, , GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

7
Section 2504
Section 372
ITA 122/LKW/2022[2014-15]Status: Disposed
ITAT Lucknow
26 Jul 2022
AY 2014-15

Bench: Shri A.D. Jain & Shri T. S. Kapoor

Section 154Section 200ASection 220(2)Section 234E

TDS), Ghaziabad in ITA NO. 1172/PUN/2018. 3. The ld. DR, on the other hand, relied on the orders of the authorities below and submitted that the provisions of Section 234E

SHIVANSH INFRAESTATE PVT.LTD.,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX. CENTERALIZED PROCESSING CELL-TDS\, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 123/LKW/2022[2014-15]Status: DisposedITAT Lucknow26 Jul 2022AY 2014-15

Bench: Shri A.D. Jain & Shri T. S. Kapoor

Section 154Section 200ASection 220(2)Section 234E

TDS), Ghaziabad in ITA NO. 1172/PUN/2018. 3. The ld. DR, on the other hand, relied on the orders of the authorities below and submitted that the provisions of Section 234E

SHIVANSH INFRAESTATE PVT. LTD.,3RD. FLOOR, BLOCK-A , SURAJDEEP COMPLEX, JOPLING ROAD, LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL-TDS,, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 121/LKW/2022[2014-15]Status: DisposedITAT Lucknow26 Jul 2022AY 2014-15

Bench: Shri A.D. Jain & Shri T. S. Kapoor

Section 154Section 200ASection 220(2)Section 234E

TDS), Ghaziabad in ITA NO. 1172/PUN/2018. 3. The ld. DR, on the other hand, relied on the orders of the authorities below and submitted that the provisions of Section 234E

SHIVANSH INFRAESTATE PVT. LTD.,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTERALIZED PROCESSING CELL-TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

ITA 125/LKW/2022[2014-15]Status: DisposedITAT Lucknow26 Jul 2022AY 2014-15

Bench: Shri A.D. Jain & Shri T. S. Kapoor

Section 154Section 200ASection 220(2)Section 234E

TDS), Ghaziabad in ITA NO. 1172/PUN/2018. 3. The ld. DR, on the other hand, relied on the orders of the authorities below and submitted that the provisions of Section 234E

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

3. The facts of the case are that the assessee filed TDS return for the quarter four of F.Y. 2012-13 in Form No. 24Q which was processed on 10.06.2014 levying late filing fee under section 234E

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

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

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

EXECUTIVE ENGINEER, TUBEWELL DIVISION,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

In the result, all the appeals filed by the assessee are allowed

ITA 105/LKW/2021[2015-2016 (26 Q - Q2)]Status: DisposedITAT Lucknow30 Nov 2022

Bench: Shri Mahavir Singh & Shri Girish Agrawal

Section 200ASection 220(2)Section 234E

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E

EXECUTIVE ENGINEER, TUBEWELL DIVISION,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

In the result, all the appeals filed by the assessee are allowed

ITA 103/LKW/2021[2013-2014]Status: DisposedITAT Lucknow30 Nov 2022AY 2013-2014

Bench: Shri Mahavir Singh & Shri Girish Agrawal

Section 200ASection 220(2)Section 234E

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E

EXECUTIVE ENGINEER, TUBEWELL DIVISION ,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

In the result, all the appeals filed by the assessee are allowed

ITA 107/LKW/2021[2015-2016 (26 Q - Q 4)]Status: DisposedITAT Lucknow30 Nov 2022

Bench: Shri Mahavir Singh & Shri Girish Agrawal

Section 200ASection 220(2)Section 234E

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E

EXECUTIVE ENGINEER, TUBEWELL DIVISION,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

In the result, all the appeals filed by the assessee are allowed

ITA 104/LKW/2021[2015-2016(26 Q - Q1)]Status: DisposedITAT Lucknow30 Nov 2022

Bench: Shri Mahavir Singh & Shri Girish Agrawal

Section 200ASection 220(2)Section 234E

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E

EXECUTIVE ENGINEER, TUBEWELL DIVISION,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

In the result, all the appeals filed by the assessee are allowed

ITA 106/LKW/2021[2015-2016 (26 Q - Q3)]Status: DisposedITAT Lucknow30 Nov 2022

Bench: Shri Mahavir Singh & Shri Girish Agrawal

Section 200ASection 220(2)Section 234E

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E

SUPERINTENDENT, DISTRICT JAIL,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, for statistical purposes, both the appeals are treated as allowed

ITA 252/LKW/2019[2014-15]Status: DisposedITAT Lucknow05 Feb 2020AY 2014-15

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: Shri Shailendra Misra, AdvocateFor Respondent: Shri Ajay Kumar, D.R
Section 200ASection 234E

3. That the learned Commissioner of Income-tax (Appeals ) has erred in law and on facts in failing to observe that fees under section 234E has been wrongly included in the intimation u/s 200A by the A.O. though section ITA No.252&253/LKW/2019 Page 2 of 4 234E of the I.T. Act, 1961, is mentioned in section 200A by Finance

SUPERINTENDENT, DISTRICT JAIL,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, for statistical purposes, both the appeals are treated as allowed

ITA 253/LKW/2019[2015-16]Status: DisposedITAT Lucknow05 Feb 2020AY 2015-16

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: Shri Shailendra Misra, AdvocateFor Respondent: Shri Ajay Kumar, D.R
Section 200ASection 234E

3. That the learned Commissioner of Income-tax (Appeals ) has erred in law and on facts in failing to observe that fees under section 234E has been wrongly included in the intimation u/s 200A by the A.O. though section ITA No.252&253/LKW/2019 Page 2 of 4 234E of the I.T. Act, 1961, is mentioned in section 200A by Finance