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79 results for “TDS”+ Penaltyclear

Sorted by relevance

Delhi1,904 Mumbai1,622 Bangalore678 Chennai524 Pune522 Kolkata286 Ahmedabad249 Hyderabad232 Jaipur215 Raipur201 Chandigarh134 Visakhapatnam80 Nagpur79 Indore61 Lucknow57 Rajkot48 Cochin45 Cuttack44 Surat42 Jodhpur37 Dehradun30 Guwahati24 Agra22 Karnataka19 Patna16 Amritsar15 Panaji15 SC13 Jabalpur13 Ranchi8 Allahabad4 Calcutta3 Kerala2 Telangana2 Orissa2 Varanasi1

Key Topics

Section 234E162 TDS69 Section 194A60 Section 25056 Section 201(1)46 Section 200A39 Penalty39 Section 143(3)33 Section 197A32 Condonation of Delay

SUNILKUMAR RAJENDRA RAI,NAGPUR vs. ITO, WARD-1(4), NAGPUR

In the result, appeals filed by the assessees are allowed

ITA 286/NAG/2023[2013-14]Status: DisposedITAT Nagpur16 Jul 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y.Marathe, Sr.Dr

Section 200Section 200ASection 234ESection 250

TDS return and penalty for said belated filling is levied on assessee and dues for same penalty is outstanding. Not filing

M/S ATASHA ASHIRWAD BUILDERS,NAGPUR vs. A.C.I.T (TDS) RANGE 1, NAGPUR

In the result, the appeal of assessee is allowed

Showing 1–20 of 79 · Page 1 of 4

30

Limitation/Time-bar24

ITA 480/NAG/2016[2009-10]Status: DisposedITAT Nagpur03 Aug 2023AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Kapil HiraniFor Respondent: Shri Amol Khairnar

Section 194CSection 200(3)Section 206C(3)Section 272A(2)(k)

TDS) in imposing penalty u/s. 272A(2)(k) of the Act. 3. We note that the assessee is a partnership

SATYENDRA L NAHATA ,NAGPUR vs. COMMISSIONER OF INCOME TAX (TDS), NAGPUR

In the result, appeal of the assessee is dismissed

ITA 218/NAG/2018[2012-13]Status: DisposedITAT Nagpur13 Nov 2023AY 2012-13

Bench: Shri S.S.Godara & Dr. Dipak P. Ripotefinancial Year : 2011-12 Satyendra L Nahata, The Commissioner Of C/O. Arihant Sales V Income Tax(Tds), Corporation, Bapurao Gall S Nagpur Blick, Nikalas Mandir, Nagpur – 440032. Pan: Aagpn1404M Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Rishi Kumar Bisen – Dr Date Of Hearing 30/08/2023 Date Of Pronouncement 13/11/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Under Section 272A(2)(F) Of The Income Tax Act, 1961 Passed By Ld.Commissioner Of Income Tax(Tds), Nagpur On 26.06.2018 For The F.Y. 2011-12. The Grounds Of Appeal Are As Under : “1) The Ld. Commissioner Of Income Tax (Tds) Has Erred In Law & On Facts In Levying Penalty U/S. 272A(2)(F) Of Rs.86,838/- Towards Non Submission Of Form 15G / 15H. Satyendra L Nahata [A]

Section 272A(2)(f)

TDS) has erred in law and on facts in levying penalty u/s. 272A(2)(f) of Rs.86,838/- towards non submission

DIGP GC CRPF,NAGPUR vs. DCIT CPC (TDS), GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 295/NAG/2022[2015-2016 Qtr-4]Status: HeardITAT Nagpur18 Jul 2023

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.294 & 295/Nag/2022 Assessment Year : 2015-16 Digp Group Centre Crpf, Vs. Dcit, Cpc (Tds), D/O The Office Of The Digp Ghaziabad. Group Centre, Hingna Road, Digdoh Hills, Midc Area, Nagpur- 440019. Pan : Aaagd0143E Appellant Respondent Assessee By : Shri Kapil Hirani Revenue By : Smt. Rashmi Mathur Date Of Hearing : 17.07.2023 Date Of Pronouncement : 18.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 15.12.2021 For The Assessment Year 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.294/Nag/2022 For The Assessment Year 2015-16 Are Stated Herein.

For Appellant: Shri Kapil HiraniFor Respondent: Smt. Rashmi Mathur

Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

TDS, Ghaziabad had levied penalty of late fee of Rs.630/- for Q3 u/s 234E by intimation dated 28.02.2019 passed u/s 200A

DIGP GROUP CENTRE CRPF,NAGPUR vs. DCIT CPC(TDS) , GHAZIABAD

In the result, the appeal filed by the assessee in ITA

ITA 294/NAG/2022[2015-2016, Qtr-3]Status: HeardITAT Nagpur18 Jul 2023

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.294 & 295/Nag/2022 Assessment Year : 2015-16 Digp Group Centre Crpf, Vs. Dcit, Cpc (Tds), D/O The Office Of The Digp Ghaziabad. Group Centre, Hingna Road, Digdoh Hills, Midc Area, Nagpur- 440019. Pan : Aaagd0143E Appellant Respondent Assessee By : Shri Kapil Hirani Revenue By : Smt. Rashmi Mathur Date Of Hearing : 17.07.2023 Date Of Pronouncement : 18.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 15.12.2021 For The Assessment Year 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.294/Nag/2022 For The Assessment Year 2015-16 Are Stated Herein.

For Appellant: Shri Kapil HiraniFor Respondent: Smt. Rashmi Mathur

Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

TDS, Ghaziabad had levied penalty of late fee of Rs.630/- for Q3 u/s 234E by intimation dated 28.02.2019 passed u/s 200A

BANK OF INDIA, DHARAMPETH,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 4/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]

Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA, BUTIBORI,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 8/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]

Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA, DONGARGAON,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 6/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]

Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 5/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]

Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA, ITWARI ,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, (TDS) RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 3/NAG/2023[2010-11]Status: DisposedITAT Nagpur22 Mar 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]

Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

ITA 7/NAG/2023[2011-12]Status: DisposedITAT Nagpur22 Mar 2024AY 2011-12

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]

Section 194ASection 201(1)Section 246A(1)(c)Section 250Section 253(1)(a)Section 271C

penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

M/S. RAI UDYOG LTD.,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX (TDS), NAGPUR

In the result, these twin appeals are allowed for statistical purposes

ITA 311/NAG/2022[2014-2015]Status: DisposedITAT Nagpur21 Mar 2024AY 2014-2015

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 311 & 312/Nag/2022 निर्धारण वषा / Assessment Year : 2014-15 Rai Udyog Limited 1, Rajat Sankul, Opp. Bus Stand, Ganesh Peth, Nagpur-440018 Pan: Aaccr6008G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer (Tds) Hq-1 / Joint Commissioner Of Income Tax (Tds), Nagpur . . . . . . . प्रत्यर्थी / Respondent द्वधरध/ Appearances Assessee By : None For The Assessee Revenue By : Mr Abhay Marathe [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 21/03/2024 घोषणा की तारीख / Date Of Pronouncement : 21/03/2024 आदेश/ Order Per G. D. Padmahshali, Am; By These Twin Appeals The Assessee Challenged Against The Din & Order No. Itba/Nfac/S/250/2022-23/1044245542(1) & Itba/Nfac/S/250/2022- 23/1044244849(1) Both Dt. 28/07/2022 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appellate Centre [‘Nfac’ Hereinafter] For Assessment Year 2014-15 [‘Ay’ Hereinafter].

For Appellant: None for the AssesseeFor Respondent: Mr Abhay Marathe [‘Ld. DR’]

Section 154Section 194ISection 201(1)Section 24Section 246A(1)(c)Section 250Section 271C

TDS u/s 194IA of the Act, the Ld. JCIT initiated the penalty proceedings and after considering the submission of the appellant

RAI UDYOG LTD.,NAGPUR vs. INCOME TAX OFFICER (TDS), NAGPUR

In the result, these twin appeals are allowed for statistical purposes

ITA 312/NAG/2022[2014-2015]Status: DisposedITAT Nagpur21 Mar 2024AY 2014-2015

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 311 & 312/Nag/2022 निर्धारण वषा / Assessment Year : 2014-15 Rai Udyog Limited 1, Rajat Sankul, Opp. Bus Stand, Ganesh Peth, Nagpur-440018 Pan: Aaccr6008G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer (Tds) Hq-1 / Joint Commissioner Of Income Tax (Tds), Nagpur . . . . . . . प्रत्यर्थी / Respondent द्वधरध/ Appearances Assessee By : None For The Assessee Revenue By : Mr Abhay Marathe [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 21/03/2024 घोषणा की तारीख / Date Of Pronouncement : 21/03/2024 आदेश/ Order Per G. D. Padmahshali, Am; By These Twin Appeals The Assessee Challenged Against The Din & Order No. Itba/Nfac/S/250/2022-23/1044245542(1) & Itba/Nfac/S/250/2022- 23/1044244849(1) Both Dt. 28/07/2022 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appellate Centre [‘Nfac’ Hereinafter] For Assessment Year 2014-15 [‘Ay’ Hereinafter].

For Appellant: None for the AssesseeFor Respondent: Mr Abhay Marathe [‘Ld. DR’]

Section 154Section 194ISection 201(1)Section 24Section 246A(1)(c)Section 250Section 271C

TDS u/s 194IA of the Act, the Ld. JCIT initiated the penalty proceedings and after considering the submission of the appellant

TERRA INFRA DEVELOPMENT LIMITED,NAGPUR vs. ACIT CIRCLE-3, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 297/NAG/2024[2017-18]Status: HeardITAT Nagpur12 Dec 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe

TDS and depreciation as discussed in the assessment order. The Assessing Officer also initiated penalty proceeding under section 270A of the Act against

ASHWIN SURESH CHANDAK,NAGPUR vs. ITO WARD, TDS 51(1), NAGPUR

In the result, appeals filed by the assessees are allowed

ITA 107/NAG/2024[2013-14]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe

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

penalty under section 234E of the Income Tax Act, 1961 ("the Act") while processing TDS return under section 200A of the Act. 4. Facts

DAMMANI INDUSTRIES,NAGPUR vs. ITO WARD, TDS 51(1), NAGPUR

In the result, appeals filed by the assessees are allowed

ITA 121/NAG/2024[2012-13]Status: DisposedITAT Nagpur28 Nov 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe

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

penalty under section 234E of the Income Tax Act, 1961 ("the Act") while processing TDS return under section 200A of the Act. 4. Facts

M/S MONOPOLY CARRIERS & CARGO PVT. LTD.,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 462/NAG/2024[2014-15]Status: DisposedITAT Nagpur29 Aug 2025AY 2014-15

Bench: Shri Narender Kumar Choudhryassessment Year: 2014-15

For Appellant: Shri Naresh Jakhotia, Ld. C.AFor Respondent: Shri Abhay Y. Marathe, Ld. Sr. D.R

Section 143(3)Section 250Section 34Section 40A(3)

penalty debited being penal in nature, Rs.21,000/- as commission paid to property dealer being disallowed u/s 40A(3) of the Act and Rs.3,92,336/- on account of delayed payment of TDS

SANJAY KISAN CHOPDE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal of the assessee is allowed

ITA 176/NAG/2022[2014-15]Status: DisposedITAT Nagpur30 Jan 2024AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.176/Nag/2022 िनधा"रण वष" / Assessment Year : 2014-15 Sanjay Kisan Chopde, The Deputy Balaji Associates, Gs 37, Vs Commissioner Of Amar Jyoti Palace, Lomat Income Tax, Circle-1, Square, Wardha Road, Nagpur. Nagpur – 440012. Pan: Abapc6968N Appellant/ Assessee Respondent/Revenue Assessee By Shri Abhay Agrawal – Advocate Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 25/01/2024 Date Of Pronouncement 30/01/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Dated 30.3.2022 Emanating From Assessment Order Under Section 143(3) Dated 30.06.2016 For A.Y.2014-15. The Grounds Of Appeal Raised By The Assessee Are As Under : Sanjay Kisan Chopde [A]

Section 143(3)Section 271

TDS credit. The assessee has come forward with the explanation only when confronted during the assessment proceedings. Therefore an amount of Rs.2,00,000/- is added back to total income of the assessee. Penalty

PURUSHOTTAM NARAYANRAO JADHAO,NAGPUR vs. ITO WARD 3(4), NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 283/NAG/2024[2013-14]Status: HeardITAT Nagpur12 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe

Section 250Section 271(1)(c)

TDS credit, which was sufficient to cover the tax liability on the business income, as per the audited financial statements. 4. Whether on the facts and in law, the learned AO erred in levying penalty

SHRIRAM DADAJI MATTE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee for the assessment year

ITA 180/NAG/2022[2015-16]Status: DisposedITAT Nagpur24 Jun 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri R.K. GaneriwalFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 14A

TDS is also disallowable. Thus, the ground no.5, raised by the assessee is dismissed. 16. Ground no.6, relates to the addition of ` 1,000, made by the Assessing Officer and confirmed by the learned CIT(A) is on account of penalty