Search: TDS | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

Search Judgments
Browse by Bench
Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

121 results for “TDS”+ Section 200clear

Sorted by relevance

Delhi907 Mumbai889 Bangalore798 Pune587 Patna476 Indore447 Chennai435 Hyderabad202 Ahmedabad176 Kolkata176 Jaipur155 Raipur154 Cochin148 Karnataka139 Nagpur121 Chandigarh94 Cuttack73 Visakhapatnam51 Rajkot51 Lucknow40 Surat39 Agra35 Dehradun35 Amritsar33 Jabalpur31 Allahabad28 Jodhpur23 Ranchi21 Panaji17 Guwahati15 SC5 Varanasi5 Telangana2 Calcutta1 Orissa1

Key Topics

Section 234E272 Section 200A127 TDS89 Section 201(1)55 Section 25049 Section 194A37 Section 20133 Condonation of Delay31 Section 20026 Deduction

SHEPHALI ANIL MALVIYA,NAGPUR vs. DCIT,CPC,TDS, GHAZIABAD

In the result, assessee’s appeals (Ms

ITA 115/NAG/2021[2013-14]Status: DisposedITAT Nagpur26 Apr 2022AY 2013-14

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Piyush Kolhe, CIT–DR

Section 200(3)Section 200ASection 234E

200 sub section (3) r.w.s. 206C sub-section (3) proviso that when the assessee has deducted TDS, he has to deposit

BANK OF INDIA,SIHORA BRANCH vs. ACIT,CPC(TDS), GHAZIABAD

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

Showing 1–20 of 121 · Page 1 of 7

23

Section 200(3)22

Limitation/Time-bar19

ITA 104/NAG/2022[2013-14]Status: Disposed

ITAT Nagpur

01 Jun 2022

AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

200/– levied by the Assessing Officer (CPC–TDS) under section 234E for the delay in filing the statement under section

BANK OF INDIA ,PRASHEONI BRANCH vs. ACIT,CPC,TDS, GHAZIABAD

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

ITA 111/NAG/2022[2013-14]Status: DisposedITAT Nagpur01 Jun 2022AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

200/– levied by the Assessing Officer (CPC–TDS) under section 234E for the delay in filing the statement under section

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 212/NAG/2019[2014-15 Q1-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

TDS statements under sub-section (3) of section 200 of the Act. There is no dispute about the fact on availability

M/S RAJYAS SOFTWARE PRIVATE LIMITED ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 208/NAG/2019[214-15 (Q-4(26Q)]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

TDS statements under sub-section (3) of section 200 of the Act. There is no dispute about the fact on availability

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 209/NAG/2019[2013-14-Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

TDS statements under sub-section (3) of section 200 of the Act. There is no dispute about the fact on availability

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 210/NAG/2019[2013-14 Q3-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

TDS statements under sub-section (3) of section 200 of the Act. There is no dispute about the fact on availability

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 213/NAG/2019[2014-15 Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

TDS statements under sub-section (3) of section 200 of the Act. There is no dispute about the fact on availability

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 215/NAG/2019[2014-15 Q-4 - 26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

TDS statements under sub-section (3) of section 200 of the Act. There is no dispute about the fact on availability

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 214/NAG/2019[2014-15 Q-3-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

TDS statements under sub-section (3) of section 200 of the Act. There is no dispute about the fact on availability

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 216/NAG/2019[2015-16 Q1-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

TDS statements under sub-section (3) of section 200 of the Act. There is no dispute about the fact on availability

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 217/NAG/2019[2015-16 Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

TDS statements under sub-section (3) of section 200 of the Act. There is no dispute about the fact on availability

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 211/NAG/2019[2013-14 Q4-(26Q)]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

TDS statements under sub-section (3) of section 200 of the Act. There is no dispute about the fact on availability

SANJAY GANDHI SMRUTI VIDYA MANDIR ,HINGANGHAT, WARDHA vs. ITO TDS WD 52(1), NAGPUR

In the result, assessee’s appeal is allowed

ITA 149/NAG/2024[2013-14]Status: DisposedITAT Nagpur15 May 2024AY 2013-14

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

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Abhay Y. Marathe

Section 1Section 154Section 200ASection 234E

200 per day for filing of E-TDS statement. The appellant filed a rectification application under section 154 of the Act before

HASANTE BURHANIAH FIDAYYIAH TRUST,NAGPUR vs. INCOME TAX OFFICER (TDS) WARD-1, NAGPUR

In the result, assessee’s appeals for A

ITA 9/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Apr 2022AY 2013-14

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Piyush Kolhe, CIT–DR

Section 200ASection 234ESection 250

200 or any proviso to sub–section (3) of section 206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 5 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted

BANK OF INDIA,MAHAL BRANCH NAGPUR vs. DY.CIT(TDS)CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

ITA 160/NAG/2022[2011-12]Status: DisposedITAT Nagpur09 Jun 2022AY 2011-12

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

TDS statements were filed as referred to in section 200 of the Act. The Ld. AR further drawn our reference

BANK OF INDIA, DONGARGAON NAGPUR vs. DY.CIT(TDS), CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

ITA 153/NAG/2022[2010-11]Status: DisposedITAT Nagpur09 Jun 2022AY 2010-11

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

TDS statements were filed as referred to in section 200 of the Act. The Ld. AR further drawn our reference

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

section 250 of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals), [“learned CIT”], for the assessment year 2013-14. Sunilkumar Rajendra Rai vs TDS Ward, Nagpur ITA no.286/Nag./2023 The assessee has raised following grounds of appeal:– 2. “ Grounds of Appeal Tax Effect 1. The learned CIT(A) erred in condoning the delay

PRIYADARSHINI KANYA VIDYALAYA,GHUGHUS vs. ITO,TDS WD.-52, CHANDRAPUR

In the result, both these appeals filed by the assessee are allowed

ITA 50/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Jun 2024AY 2014-15

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

For Appellant: Shri Mohammed A. LakkadshaFor Respondent: Shri Rajat Singhai

Section 200(3)Section 200ASection 234E

section 200(3) of the Act was submitted belatedly, as due to non–availability of human resource quarterly ETDS return (24Q) was submitted belated. The explanation of the assessee was that the delay was not intentional but purely attributable to Priyadarshini Kanya Vidyalaya Ghughus ITA no.50/Nag./2024 resources crunch which act as bottleneck. However, the Assessing Officer raised a demand

SACHIN RAMESH HOLEY,WARDHA vs. ITO WARD 1, WARDHA, WARDHA

In the result, both these appeals filed by the assessee are allowed

ITA 177/NAG/2024[2013-14]Status: DisposedITAT Nagpur18 Nov 2024AY 2013-14

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 200Section 200ASection 234E

200(A) of the Income Tax Act, 1961 ("the Act"). Since common issues are involved, therefore, we proceed to dispose off these appeals by way of this consolidated order for the sake of convenience and brevity. 2. The short point of adjudication is whether the late fee under section 234E of the Act can be imposed prior to 01/06/20215