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82 results for “TDS”+ Section 200clear

Sorted by relevance

Delhi913 Mumbai873 Bangalore789 Patna476 Pune464 Chennai403 Indore169 Hyderabad151 Kolkata150 Karnataka145 Jaipur116 Raipur106 Ahmedabad95 Nagpur82 Cochin69 Chandigarh55 Lucknow37 Agra32 Rajkot27 Dehradun25 Ranchi19 Visakhapatnam18 Amritsar15 Panaji14 Surat13 Jodhpur13 Guwahati9 SC5 Allahabad3 Jabalpur3 Cuttack3 Telangana2 Calcutta1 Orissa1

Key Topics

Section 234E242 TDS69 Section 201(1)65 Section 200A65 Section 25042 Section 194A41 Condonation of Delay36 Section 20134 Section 20029 Deduction

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

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

In the result, appeals filed by the assessees are allowed

Showing 1–20 of 82 · Page 1 of 5

27

Limitation/Time-bar21

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

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

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

ITA 176/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

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

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

ITA 173/NAG/2024[2012-13]Status: DisposedITAT Nagpur18 Nov 2024AY 2012-13

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

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

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

ITA 175/NAG/2024[2012-13]Status: DisposedITAT Nagpur18 Nov 2024AY 2012-13

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

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

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

ITA 179/NAG/2024[2014-15]Status: DisposedITAT Nagpur18 Nov 2024AY 2014-15

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

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

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

ITA 180/NAG/2024[2014-15]Status: DisposedITAT Nagpur18 Nov 2024AY 2014-15

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

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

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

ITA 178/NAG/2024[2014-15]Status: DisposedITAT Nagpur18 Nov 2024AY 2014-15

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

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

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

ITA 174/NAG/2024[2012-13]Status: DisposedITAT Nagpur18 Nov 2024AY 2012-13

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

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

In the result, the appeal of assessee is allowed

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 returns in Form No.26Q belatedly after expiry of 10 years from prescribed time limit and the assessee had submitted that he was unaware of provisions of section 200

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

In the result, the appeal filed by the assessee is dismissed

ITA 120/NAG/2024[2014-15]Status: DisposedITAT Nagpur08 Jan 2025AY 2014-15

Bench: Shri V. Durga Rao

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

Section 200Section 200(3)Section 200ASection 200A(1)(c)Section 220Section 234E

TDS statements within the time limit specified in sub-section (3) of section 200 of the Act. Consequently, the Assessing

M/S TAWARI TRADERS ,BULDHANA vs. INCOME TAX OFFICER WARD -2, KHAMGAON

In the result, appeal by the assessee stands dismissed

ITA 193/NAG/2019[2013-14]Status: DisposedITAT Nagpur04 Mar 2025AY 2013-14

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

For Appellant: Shri Rachit ThakkarFor Respondent: Shri Abhay Y. Marathe

Section 36Section 36(1)(iii)Section 40

TDS provisions are applicable both in the situation of actual 7 M/s. Tiwari Traders ITA no.193/Nag./2019 payment as well of the credit of the amount. It becomes very clear from the fact that the phrase, 'on which tax is deductible at source under Chapter XVII- B', was not there in the Bill but incorporated in the Act. This

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)

200(3) or 206C (3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing for penal provision for such failure to submit return. When the Parliament has simultaneously brought about Section 234E, Section 271H and the aforesaid proviso to Section 272A

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)

200(3) or 206C (3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing for penal provision for such failure to submit return. When the Parliament has simultaneously brought about Section 234E, Section 271H and the aforesaid proviso to Section 272A

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 144/NAG/2023[2020-21]Status: DisposedITAT Nagpur16 May 2024AY 2020-21

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 250Section 253(1)Section 253(5)

TDS statements for the period after 01.06.2015, was empowered to charge fees under section 234E of the Act. Hence, the demand raised by way of charging the fees under section 234E of the Act is valid and the same is Estate Officer Principal Chief Conservator of Forest ITA no.134144/Nag./2023 sustainable. Addition made is confirmed. All the Grounds of Appeal

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 136/NAG/2023[2018-19 (Q-1)]Status: DisposedITAT Nagpur16 May 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 250Section 253(1)Section 253(5)

TDS statements for the period after 01.06.2015, was empowered to charge fees under section 234E of the Act. Hence, the demand raised by way of charging the fees under section 234E of the Act is valid and the same is Estate Officer Principal Chief Conservator of Forest ITA no.134144/Nag./2023 sustainable. Addition made is confirmed. All the Grounds of Appeal

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX. TDS-CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 134/NAG/2023[2015-16]Status: DisposedITAT Nagpur16 May 2024AY 2015-16

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 250Section 253(1)Section 253(5)

TDS statements for the period after 01.06.2015, was empowered to charge fees under section 234E of the Act. Hence, the demand raised by way of charging the fees under section 234E of the Act is valid and the same is Estate Officer Principal Chief Conservator of Forest ITA no.134144/Nag./2023 sustainable. Addition made is confirmed. All the Grounds of Appeal

ESTATE OFFICER, PRINCIPAL CHIEF CONSERVATOR OF FOREST,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CPC, GHAZIABAD

In the result, appeal filed by the assessee being ITA no

ITA 135/NAG/2023[2016-17]Status: DisposedITAT Nagpur16 May 2024AY 2016-17

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe

Section 250Section 253(1)Section 253(5)

TDS statements for the period after 01.06.2015, was empowered to charge fees under section 234E of the Act. Hence, the demand raised by way of charging the fees under section 234E of the Act is valid and the same is Estate Officer Principal Chief Conservator of Forest ITA no.134144/Nag./2023 sustainable. Addition made is confirmed. All the Grounds of Appeal