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34 results for “TDS”+ Section 246clear

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Key Topics

Section 200A35Section 234E35TDS24Condonation of Delay17Section 143(3)16Section 200A(1)12Section 26312Section 1327Section 132(4)7Business Income

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2366/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

246 for a correction statement] has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or Chate

Showing 1–20 of 34 · Page 1 of 2

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Section 234E(2)6

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2361/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

246 for a correction statement] has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or Chate

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2364/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

246 for a correction statement] has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or Chate

CHATE TUTORIALS PVT. LTD.,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 476/PUN/2024[2017-18]Status: DisposedITAT Pune25 Jun 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

246 for a correction statement] has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or Chate

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX CPC TDS, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2360/PUN/2024[2023-2024]Status: DisposedITAT Pune25 Jun 2025AY 2023-2024

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

246 for a correction statement] has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or Chate

CHATE TUTORIALS PVT LTD,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 480/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

246 for a correction statement] has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or Chate

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2362/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

246 for a correction statement] has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or Chate

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2359/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

246 for a correction statement] has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or Chate

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2365/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23
Section 200ASection 234E

246 for a\ncorrection statement] has been made by a person deducting any sum\n(hereafter referred to in this section as deductor) under section 200,\nsuch statement shall be processed in the following manner, namely:-\n(a) the sums deductible under this Chapter shall be computed after\nmaking the following adjustments, namely:-\n(i) any arithmetical error

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2377/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24
Section 200ASection 234E

246 for a\ncorrection statement] has been made by a person deducting any sum\n(hereafter referred to in this section as deductor) under section 200,\nsuch statement shall be processed in the following manner, namely:-\n(a) the sums deductible under this Chapter shall be computed after\nmaking the following adjustments, namely:-\n(i) any arithmetical error

CHATE TUTORIALS PVT. LTD. AURANGABAD , AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 477/PUN/2024[2018-19]Status: DisposedITAT Pune25 Jun 2025AY 2018-19
Section 200ASection 234E

246 for a\ncorrection statement] has been made by a person deducting any sum\n(hereafter referred to in this section as deductor) under section 200,\nsuch statement shall be processed in the following manner, namely:-\n(a) the sums deductible under this Chapter shall be computed after\nmaking the following adjustments, namely:-\n(i) any arithmetical error

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2367/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24
Section 200ASection 234E

246 for a\ncorrection statement] has been made by a person deducting any sum\n(hereafter referred to in this section as deductor) under section 200,\nsuch statement shall be processed in the following manner, namely:-\n(a)\nthe sums deductible under this Chapter shall be computed after\nmaking the following adjustments, namely:-\n(i) any arithmetical error

SHRI BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS, CPC TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2368/PUN/2024[2024-2025]Status: DisposedITAT Pune25 Jun 2025AY 2024-2025
Section 200ASection 234E

246 for a\ncorrection statement] has been made by a person deducting any sum\n(hereafter referred to in this section as deductor) under section 200,\nsuch statement shall be processed in the following manner, namely:-\n(a) the sums deductible under this Chapter shall be computed after\nmaking the following adjustments, namely:-\n(i) any arithmetical error

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2356/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
Section 200ASection 234E

246 for a\ncorrection statement] has been made by a person deducting any sum\n(hereafter referred to in this section as deductor) under section 200,\nsuch statement shall be processed in the following manner, namely:-\n(a) the sums deductible under this Chapter shall be computed after\nmaking the following adjustments, namely:-\n(i) any arithmetical error

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2357/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
Section 200ASection 234E

246 for a\ncorrection statement] has been made by a person deducting any sum\n(hereafter referred to in this section as deductor) under section 200,\nsuch statement shall be processed in the following manner, namely:-\n(a) the sums deductible under this Chapter shall be computed after\nmaking the following adjustments, namely:-\n(i) any arithmetical error

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 478/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
Section 200ASection 234E

246 for a\ncorrection statement] has been made by a person deducting any sum\n(hereafter referred to in this section as deductor) under section 200,\nsuch statement shall be processed in the following manner, namely:-\n(a) the sums deductible under this Chapter shall be computed after\nmaking the following adjustments, namely:-\n(i) any arithmetical error

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 479/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22
Section 200ASection 234E

246 for a\ncorrection statement] has been made by a person deducting any sum\n(hereafter referred to in this section as deductor) under section 200,\nsuch statement shall be processed in the following manner, namely:-\n(a) the sums deductible under this Chapter shall be computed after\nmaking the following adjustments, namely:-\n(i) any arithmetical error

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

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

ITA 2447/PUN/2025[2014-15 24Q Q2]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

TDS. It has uploaded only a portion of the order from which entire facts are not clear. Even during the appellate stage, ITA Nos.2446 to 2448/PUN/2025 although being asked to do so, the appellant failed to upload the complete order. The appeal is therefore liable to be dismissed being defective. 5.3 As per section 246

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYATNAGAR NANDED vs. ITO TDS, NANDED

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

ITA 1917/PUN/2025[2013-14 24Q Q4]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

TDS. It has uploaded only a portion of the order from which entire facts are not clear. Even during the appellate stage, ITA Nos.2446 to 2448/PUN/2025 although being asked to do so, the appellant failed to upload the complete order. The appeal is therefore liable to be dismissed being defective. 5.3 As per section 246

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYAT NAGAR vs. CIT TDS NASHIK, NASHIK

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

ITA 2449/PUN/2025[2014-15 24Q Q4]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

TDS. It has uploaded only a portion of the order from which entire facts are not clear. Even during the appellate stage, ITA Nos.2446 to 2448/PUN/2025 although being asked to do so, the appellant failed to upload the complete order. The appeal is therefore liable to be dismissed being defective. 5.3 As per section 246