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41 results for “TDS”+ Section 200A(2)clear

Sorted by relevance

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Key Topics

Section 234E291Section 15450Section 200A48TDS41Addition to Income20Limitation/Time-bar14Rectification u/s 15410Deduction7Section 249(3)6Condonation of Delay

PADMA PARAKH, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, TDS, BHILAI, BHILAI

In the result, all the appeals of the assessee are allowed

ITA 561/RPR/2025[2014-15]Status: DisposedITAT Raipur15 Oct 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.560, 561 & 562/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) Pan: Ajqpp8601H

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 200(3)Section 200ASection 234ESection 271HSection 272A

2), it can be said that a particular set up for imposition and the payment of fee under Section 234E 6 Padma Parakh Vs. ITO (TDS) ITA Nos. 560, 561 & 562/RPR/2025 was provided but, it did not provide for making of demand of such fee under Section 200A

Showing 1–20 of 41 · Page 1 of 3

6
Section 2004
Section 206C4

PADMA PARAKH, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, TDS, BHILAI, BHILAI

In the result, all the appeals of the assessee are allowed

ITA 562/RPR/2025[2014-15]Status: DisposedITAT Raipur15 Oct 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.560, 561 & 562/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) Pan: Ajqpp8601H

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 200(3)Section 200ASection 234ESection 271HSection 272A

2), it can be said that a particular set up for imposition and the payment of fee under Section 234E 6 Padma Parakh Vs. ITO (TDS) ITA Nos. 560, 561 & 562/RPR/2025 was provided but, it did not provide for making of demand of such fee under Section 200A

PADMA PARAKH, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, TDS, BHILAI, BHILAI

In the result, all the appeals of the assessee are allowed

ITA 560/RPR/2025[2014-15]Status: DisposedITAT Raipur15 Oct 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.560, 561 & 562/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) Pan: Ajqpp8601H

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 200(3)Section 200ASection 234ESection 271HSection 272A

2), it can be said that a particular set up for imposition and the payment of fee under Section 234E 6 Padma Parakh Vs. ITO (TDS) ITA Nos. 560, 561 & 562/RPR/2025 was provided but, it did not provide for making of demand of such fee under Section 200A

MESSERS HILL BROW METALLICS & CONSTTRUCTION PRIVATE LIMITED,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 35/RPR/2019[2014-15]Status: DisposedITAT Raipur09 May 2019AY 2014-15

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

SHRI SUNIL KUMAR AGRAWAL LLP,PATHALGAON vs. INCOME TAX OFFICER, TDS, , BILASPUR

In the result, appeals of the assesses are allowed

ITA 39/RPR/2019[2013-14]Status: DisposedITAT Raipur09 May 2019AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

SHRI SUNIL KUMAR AGRAWAL,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 43/RPR/2019[2014-15]Status: DisposedITAT Raipur09 May 2019AY 2014-15

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

MESERS JAGDISH EARTHCON SERVICES PRIVATE LIMITED,BILASPUR vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 51/RPR/2019[2015-16]Status: DisposedITAT Raipur09 May 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

SHRI SUNIL KUMAR AGRAWAL LLP,PATHALGAON vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 40/RPR/2019[2014-15]Status: DisposedITAT Raipur09 May 2019AY 2014-15

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

MESERS ARYA CONSTRUCTION COMPANY,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 45/RPR/2019[2013-14]Status: DisposedITAT Raipur09 May 2019AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

MESERS JAGDISH EARTHCON SERVICES PRIVATE LIMITED,BILASPUR vs. INCOME TAX OFFICER, TDS , BILASPUR

In the result, appeals of the assesses are allowed

ITA 50/RPR/2019[2014-15]Status: DisposedITAT Raipur09 May 2019AY 2014-15

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

SHRI SUSHIL MITTAL,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 36/RPR/2019[2013-14]Status: DisposedITAT Raipur09 May 2019AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

MESERS NEERA CONSTRUCTION,BILASPUR vs. INCOME TAX OFFICER TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 48/RPR/2019[2014-15]Status: DisposedITAT Raipur09 May 2019AY 2014-15

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

MESERS ARYA CONSTRUCTION COMPANY,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 47/RPR/2019[2015-16]Status: DisposedITAT Raipur09 May 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

SHRI SUNIL KUMAR AGRAWAL,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 44/RPR/2019[2015-16]Status: DisposedITAT Raipur09 May 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

MESERS ARYA CONSTRUCTION COMPANY,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 46/RPR/2019[2014-15]Status: DisposedITAT Raipur09 May 2019AY 2014-15

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

MESERS SRISHTI INFRABUILD PRIVATE LIMITED,BILASPUR vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 49/RPR/2019[2015-16]Status: DisposedITAT Raipur09 May 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

MESSERS HILL BROW METALLICS & CONSTTRUCTION PRIVATE LIMITED,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 34/RPR/2019[2013-14]Status: DisposedITAT Raipur09 May 2019AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

SHRI SUNIL KUMAR AGRAWAL LLP,PATHALGAON vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 41/RPR/2019[2015-16]Status: DisposedITAT Raipur09 May 2019AY 2015-16

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

SHRI SUNIL KUMAR AGRAWAL,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 42/RPR/2019[2013-14]Status: DisposedITAT Raipur09 May 2019AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E

SHRI SUSHIL MITTAL,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

ITA 37/RPR/2019[2014-15]Status: DisposedITAT Raipur09 May 2019AY 2014-15

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

Section 234E

TDS return late and therefore, the Assessing Officer imposed late filing fee of Rs.1,75,340/- u/s.234E of the Act. 6 Group of cases U/s.234E 4. Being aggrieved, the assessee filed appeal against the order under the aforesaid section. In the course of Appellate Proceedings, the Ld. AR submitted that writ petition filed against demand raised u/s.234E