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10 results for “TDS”+ Section 200A(3)clear

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Key Topics

TDS10Section 234E6Limitation/Time-bar6Section 200A(1)5Condonation of Delay5Section 2063Section 206C(3)2Section 200A2

SHRI NIRMAL RAJENDRA JAGETIYA,JAMNAGAR vs. THE ITO (TDS-3), JAMNAGAR, JAMNAGAR

In the result, the appeal of the assessee is allowed

ITA 258/RJT/2023[2014-15]Status: DisposedITAT Rajkot13 Jan 2025AY 2014-15
Section 143(3)Section 206Section 206CSection 206C(3)Section 234E

3) Direx Systems Limited Vs ACIT, CPC-TDS (ITAT CHENNAI)\n(4) Dr. C. Fernandes Co-operative Credit Society Ltd. Vs DCIT, CPC- TDS\n(ITAT BANGALORE)\n(5) M/s. M.G.N. Khalsa High School Vs ACIT, CPC-TDS (ITAT AMRITSAR)\n(6) Sibia Healthcare Pvt. Ltd. Vs. DCIT, CPC-TDS (ITAT AMRITSAR) - (ITA\nNo.90/Asr/2015 dated

SHREE DEEPKALA PROCESSORS,JETPUR vs. THE ACIT(CPC) TDS, GHAZIABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 164/RJT/2018[2015-16]Status: DisposedITAT Rajkot20 Oct 2022AY 2015-16
For Appellant: NoneFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 200A

section 200A of the Act for short deduction of taxes and also interest was imposed on account of the afore-mentioned short deduction. In appeal, the assessee submitted that in the notice it is not clear as to in respect of which deductee there was a short deduction of taxes on part of the assessee, since there are several deductees

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS, GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

ITA 705/RJT/2024[2011-12]Status: DisposedITAT Rajkot28 Jul 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Senior-DR
Section 200A(1)

200A(1) of the Income Tax Act 1961, (hereinafter referred to as ‘the Act’), for assessment years (AYs) 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 respectively. Since the issues involved in all these appeals are common and 2. identical; therefore, these appeals of the assessee have been clubbed and heard together, and a consolidated order

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS, GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

ITA 706/RJT/2024[2012-13]Status: DisposedITAT Rajkot28 Jul 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Senior-DR
Section 200A(1)

200A(1) of the Income Tax Act 1961, (hereinafter referred to as ‘the Act’), for assessment years (AYs) 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 respectively. Since the issues involved in all these appeals are common and 2. identical; therefore, these appeals of the assessee have been clubbed and heard together, and a consolidated order

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS, GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

ITA 707/RJT/2024[2013-14]Status: DisposedITAT Rajkot28 Jul 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Senior-DR
Section 200A(1)

200A(1) of the Income Tax Act 1961, (hereinafter referred to as ‘the Act’), for assessment years (AYs) 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 respectively. Since the issues involved in all these appeals are common and 2. identical; therefore, these appeals of the assessee have been clubbed and heard together, and a consolidated order

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS, GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

ITA 704/RJT/2024[2010-11]Status: DisposedITAT Rajkot28 Jul 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Senior-DR
Section 200A(1)

200A(1) of the Income Tax Act 1961, (hereinafter referred to as ‘the Act’), for assessment years (AYs) 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 respectively. Since the issues involved in all these appeals are common and 2. identical; therefore, these appeals of the assessee have been clubbed and heard together, and a consolidated order

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS , GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

ITA 703/RJT/2024[2009-10]Status: DisposedITAT Rajkot28 Jul 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Senior-DR
Section 200A(1)

200A(1) of the Income Tax Act 1961, (hereinafter referred to as ‘the Act’), for assessment years (AYs) 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 respectively. Since the issues involved in all these appeals are common and 2. identical; therefore, these appeals of the assessee have been clubbed and heard together, and a consolidated order

NIRAJ TRANSPOZAL,JAMNAGAR vs. THE CIT(APPEALS), JAMNAGAR

In the result, the appeals of the Assessee are dismissed under VSV

ITA 143/RJT/2020[2016-17 (Quarter-3)]Status: DisposedITAT Rajkot31 May 2022

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita Nos. 142-144/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2016-2017 Niraj Transpozal, A.C.I.T., Indraprastha Complex, Vs. Centralized Processing Bedi Gate, Cell(Tds), Jamnagar. Ghaziabad.

For Appellant: Shri Sagar Shah, A.RFor Respondent: Shri B.D. Gupta, Sr.D.R
Section 234E

200A of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2016-17. ITA nos.142-144/Rjt/2020 A.Y. 2016-17 2 2. When the matter was called for hearing, the ld. AR for the assessee submitted that the liability imposed by the Revenue under the provisions of section 234E

NIRAJ TRANSPOZAL,JAMNAGAR vs. THE CIT(APPEALS), JAMNAGAR

In the result, the appeals of the Assessee are dismissed under VSV

ITA 144/RJT/2020[2016-17 (Quarter-4)]Status: DisposedITAT Rajkot31 May 2022

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita Nos. 142-144/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2016-2017 Niraj Transpozal, A.C.I.T., Indraprastha Complex, Vs. Centralized Processing Bedi Gate, Cell(Tds), Jamnagar. Ghaziabad.

For Appellant: Shri Sagar Shah, A.RFor Respondent: Shri B.D. Gupta, Sr.D.R
Section 234E

200A of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2016-17. ITA nos.142-144/Rjt/2020 A.Y. 2016-17 2 2. When the matter was called for hearing, the ld. AR for the assessee submitted that the liability imposed by the Revenue under the provisions of section 234E

NIRAJ TRANSPOZAL,JAMNAGAR vs. THE CIT (APPEALS), JAMNAGAR

In the result, the appeals of the Assessee are dismissed under VSV

ITA 142/RJT/2020[2016-17]Status: DisposedITAT Rajkot31 May 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita Nos. 142-144/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2016-2017 Niraj Transpozal, A.C.I.T., Indraprastha Complex, Vs. Centralized Processing Bedi Gate, Cell(Tds), Jamnagar. Ghaziabad.

For Appellant: Shri Sagar Shah, A.RFor Respondent: Shri B.D. Gupta, Sr.D.R
Section 234E

200A of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2016-17. ITA nos.142-144/Rjt/2020 A.Y. 2016-17 2 2. When the matter was called for hearing, the ld. AR for the assessee submitted that the liability imposed by the Revenue under the provisions of section 234E