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46 results for “TDS”+ Section 234E(3)clear

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Key Topics

Section 234E294Section 15450Section 200A48TDS46Addition to Income24Section 20115Section 200(3)15Limitation/Time-bar15Section 201(1)14Deduction

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

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 5 Padma Parakh Vs. ITO (TDS) ITA Nos. 560, 561 & 562/RPR/2025 234E

Showing 1–20 of 46 · Page 1 of 3

10
Rectification u/s 15410
Section 2509

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

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 5 Padma Parakh Vs. ITO (TDS) ITA Nos. 560, 561 & 562/RPR/2025 234E

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

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 5 Padma Parakh Vs. ITO (TDS) ITA Nos. 560, 561 & 562/RPR/2025 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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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

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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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

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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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

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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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

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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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

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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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

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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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

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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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

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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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

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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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

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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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

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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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

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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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

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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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

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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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

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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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

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

3. The brief facts in ITA No. 34/RPR/2019 are that the assessee filed its 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