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155 results for “TDS”+ Section 20(3)clear

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Key Topics

Section 234E76Addition to Income75Section 143(3)72TDS52Section 254(1)41Section 200A41Section 26340Disallowance37Section 6836Section 271(1)(c)

DESAI INFRASTRUCTURE PVT. LTD.,NA vs. ARIVS.THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, VALSAD

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

ITA 505/SRT/2018[2013-14]Status: HeardITAT Surat01 Aug 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: Shri S.B.G. Mahapatra, Sr.D.R
Section 200ASection 234ESection 254(1)

20. Even in absence of section 200A of the Act with introduction of section 234E, it was always open for the Revenue to demand and collect the fee for late filing of the statements. Section 200A would merely regulate the manner in which the computation of such fee would be made and demand raised. In other words, we cannot subscribe

DESAI INFRASTRUCTURE PVT. LTD.,NA vs. ARIVS.THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, VALSAD

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

Showing 1–20 of 155 · Page 1 of 8

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Section 14824
Deduction16
ITA 506/SRT/2018[2013-14]Status: HeardITAT Surat01 Aug 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: Shri S.B.G. Mahapatra, Sr.D.R
Section 200ASection 234ESection 254(1)

20. Even in absence of section 200A of the Act with introduction of section 234E, it was always open for the Revenue to demand and collect the fee for late filing of the statements. Section 200A would merely regulate the manner in which the computation of such fee would be made and demand raised. In other words, we cannot subscribe

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 62/SRT/2020[2015-16 QUARTER 2]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

3 ITA Nos.61-64/SRT/2020 (A.Y15-16) Sh. Ranjitbhai A Patel assessee submits that the levy of late fee under section 234E in furnishing the statements of TDS was inserted vide Finance Act 2012, w.e.f 01.06.2015. The amendment all the TDS statement were furnished by the assessee for the period prior to 1st June 2015 and the provisions of section 234E

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 61/SRT/2020[2015-16 QUARTER 1]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

3 ITA Nos.61-64/SRT/2020 (A.Y15-16) Sh. Ranjitbhai A Patel assessee submits that the levy of late fee under section 234E in furnishing the statements of TDS was inserted vide Finance Act 2012, w.e.f 01.06.2015. The amendment all the TDS statement were furnished by the assessee for the period prior to 1st June 2015 and the provisions of section 234E

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 63/SRT/2020[215-16 QUARTER 3]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

3 ITA Nos.61-64/SRT/2020 (A.Y15-16) Sh. Ranjitbhai A Patel assessee submits that the levy of late fee under section 234E in furnishing the statements of TDS was inserted vide Finance Act 2012, w.e.f 01.06.2015. The amendment all the TDS statement were furnished by the assessee for the period prior to 1st June 2015 and the provisions of section 234E

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 64/SRT/2020[2015-16 QUARTER 4]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

3 ITA Nos.61-64/SRT/2020 (A.Y15-16) Sh. Ranjitbhai A Patel assessee submits that the levy of late fee under section 234E in furnishing the statements of TDS was inserted vide Finance Act 2012, w.e.f 01.06.2015. The amendment all the TDS statement were furnished by the assessee for the period prior to 1st June 2015 and the provisions of section 234E

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 66/SRT/2020[2014-15 QUARTER 2]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

3 ITA Nos.38-40/SRT/2020 &65-66/SRT/2020 (A.Ys.13-14 & 14-15) Sh. Kerman M Buhariwala assessee submits that the levy of late fee under section 234E in furnishing the statements of TDS was inserted vide Finance Act 2012, w.e.f 01.06.2015. The amendment all the TDS statement were furnished by the assessee for the period prior to 1st June

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 65/SRT/2020[2014-15 QUARTER 1]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

3 ITA Nos.38-40/SRT/2020 &65-66/SRT/2020 (A.Ys.13-14 & 14-15) Sh. Kerman M Buhariwala assessee submits that the levy of late fee under section 234E in furnishing the statements of TDS was inserted vide Finance Act 2012, w.e.f 01.06.2015. The amendment all the TDS statement were furnished by the assessee for the period prior to 1st June

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 39/SRT/2020[QUARTER-III 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

3 ITA Nos.38-40/SRT/2020 &65-66/SRT/2020 (A.Ys.13-14 & 14-15) Sh. Kerman M Buhariwala assessee submits that the levy of late fee under section 234E in furnishing the statements of TDS was inserted vide Finance Act 2012, w.e.f 01.06.2015. The amendment all the TDS statement were furnished by the assessee for the period prior to 1st June

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 38/SRT/2020[QUARTER-II 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

3 ITA Nos.38-40/SRT/2020 &65-66/SRT/2020 (A.Ys.13-14 & 14-15) Sh. Kerman M Buhariwala assessee submits that the levy of late fee under section 234E in furnishing the statements of TDS was inserted vide Finance Act 2012, w.e.f 01.06.2015. The amendment all the TDS statement were furnished by the assessee for the period prior to 1st June

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 40/SRT/2020[QUARTER-IV 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

3 ITA Nos.38-40/SRT/2020 &65-66/SRT/2020 (A.Ys.13-14 & 14-15) Sh. Kerman M Buhariwala assessee submits that the levy of late fee under section 234E in furnishing the statements of TDS was inserted vide Finance Act 2012, w.e.f 01.06.2015. The amendment all the TDS statement were furnished by the assessee for the period prior to 1st June

ENGINEERING PROFESSIONAL CO. PVT LTD,SURAT vs. PCIT-1, SURAT

In the result, appeal of the assessee is partly allowed

ITA 541/SRT/2024[2018-19]Status: DisposedITAT Surat19 Feb 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.541/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Engineering Professional Co. Pvt. Ltd., Vs. The Pcit -1, 444, Royal Arcade, Opp. Sarthana Zoo, Surat Varachha Road, Near Sarthana Jakatnaka, Surat – 395006, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabce0313Q (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 13/02/2025 Date Of Pronouncement 19/02/2025

Section 142(1)Section 143(2)Section 143(3)Section 194CSection 263

20,000 3 Ivakashbhai Labhubhai Katrodiya (TDS AUNPK8813E 95,000 Deducted) 4 Rambhai Bhikhabhai Madam (TDS AMHPM0088M 70,000 Deducted) 5 Vipul Chhaganbhai Aniala (TDS ARFPA5002L 350,000 Deducted) 6 Govindbhai Patel (Form 26A attached) ANRPP6788L 7,249,421 7 Amount paid to various small parties 4.502J07 amount not more that Rs. 1.00 lacs (Total 1 1 6 parties

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 1509/AHD/2016[2011-12]Status: DisposedITAT Surat04 May 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena

Section 131Section 143Section 143(3)Section 14ASection 154Section 68

section 68 of the Act, hence, these are being considered together. Brief facts of the case are that the assessee filed its Return of 7. Income on 29.09.2011 declaring total income at Rs.5, 14, 26,940/- which was assessed for the year under consideration. The AO finalized the assessment proceedings u/s.143(3) on 31.03.2014 by making disallowance of Rs.4

SHRI BIPINCHANDRA HIRALAL THAKKAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(2)(6),, SURAT

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

ITA 2126/AHD/2016[2013-14]Status: DisposedITAT Surat16 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2126/Ahd/2016 ("नधा"रणवष" / Ay.: (2013-14) Shri Bipinchandra Hiralal Thakkar, Vs. Income Tax Officer, Plot No.60/61, Hari Ichha Society, Ward-1(2)6, Surat. Udhna Bhestan Road, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpt1432D (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah- CAFor Respondent: Miss Anupama Singla – Sr. DR
Section 143(3)Section 194ASection 40Section 44A

20,682/- to various unsecured loan parties and paid total job work of Rs.1,46,718/- as twisting and weaving job work. The Assessing Officer (AO) noticed that assessee failed to make TDS on these interest payments to NBFC, Reliance Capital, various unsecured loan parties and contractor in contravention of the provisions of sections 194A/194C

VIKRAM HARSHADBHAI MODI,SURAT vs. ITO WARD 3(1)(5), SURAT

In the result, Ground No.2 and 3 of the assessee are partly allowed

ITA 196/SRT/2018[2011-12]Status: DisposedITAT Surat30 Dec 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Shri Vikram Harshadbhai The Income Tax Officer Modi, Ward-3(1)(5), Aaykar Vs 7/2737, Chandulal Sheth Ni Bhavan, Majura Gate, Sheri, Saiyedpura, Surat-395001 Surat-395003 Pan : Alhpm 2036 Q Assessee / Appellant Revenue /Respondent

Section 144Section 147Section 148Section 194CSection 254(1)Section 44A

TDS) under section 194C of the Act. As no return of income was filed in response of notice under section 148 the assessing officer proceeded for assessment. The Assessing Officer considered the entire receipt as total turnover of assessee and issued further show cause notice as to why 15% of 2 Sh.Vikram Harshadbhai Modi total receipts should not be treated

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

In the result ground No. 4 of the appeal is allowed

ITA 262/AHD/2017[2013-14]Status: DisposedITAT Surat09 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr Arjun Lal Saini, Hon'Ble(Virtual Court - Virtual Hearing) आ.अ.सं./I.T.A No.262/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 Sach Electro Mech Pvt. Ltd., V The Income Tax Officer, C/2, Maheshwari Apartment, S Ward-2(1)(2), Surat. Timaliyawad, Nanpura, . Surat – 395 001. [Pan: Aaics 8963 M] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Manish J.Shah – Ar राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

Section 143(3)Section 14ASection 2(24)(x)Section 36(1)(v)Section 36(1)(va)Section 37Section 40Section 43B

TDS. In the result, the ground No. 3 is allowed. 14. Ground No.4 relates to disallowance u/s.14A of the Act. The ld.AR of the assessee submits that during the financial year relevant to the assessment period under consideration, the assessee has not shown any exempt income, therefore there should not be any disallowance under section

THE UDHNA CITIZEN CO OPP. BANK LIMITED ,NOW MERGE WITH KALUPUR COMMERCIAL CO.OP. BANK LTD,AHMEDABAD vs. I.T.O TDS -2 , SURAT

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 512/SRT/2025[2013-14]Status: DisposedITAT Surat20 Jan 2026AY 2013-14

Bench: Shri Sanjay Gargshri Narendra Prasad Sinha

For Appellant: Ms Urvashi Shodhan, ARFor Respondent: Shri Ajay Uke, Sr. DR
Section 143(3)Section 194ISection 194JSection 201Section 201(1)Section 250Section 40

3) of section 200: Provided that in case any person, including the principal officer of a company fails to deduct the whole or any part of the tax in accordance with the provisions of this Chapter on the sum paid to a payee or on the sum credited to the account of a payee but is not deemed

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. PR. CIT-2, SURAT

In the result, the grounds of appeal raised by the assessee is allowed

ITA 392/SRT/2018[2013-14]Status: DisposedITAT Surat06 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 145ASection 14ASection 254(1)Section 263Section 40A

TDS services (Rs.) deducted Rs. 1 Weal developers 15,26,796 30,557 2 Synergy Developers 10,00,650 20,113 ITA 392/SRT/2018 Sach Electro Mech P Ltd. Vs PR.CIT 3 Sar Infracon 52,41,574 1,04,831 4 Gurang Yogeshbhai 81,24,446 16,24,489 5 Hazira Lng Ltd 16,86,271 36,556 Total

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

In the result, appeal filed by the assessee in dismissed

ITA 810/SRT/2024[2011-12]Status: DisposedITAT Surat25 Jul 2025AY 2011-12

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

TDS – CPC) for various impugned AYs. 7.1 The ld. AR has relied on the decisions in cases of Jamini Ashokkumar Dave (supra), Munjal BCU Centre of Innovation & Entrepreneurship (supra), Chhering Tomdan (Supra) and Collector, Land Acquisition vs. Mst. Katiji (supra). In case of Jamini Ashokkumar Dave (supra), the question of service of notice was a disputed question of fact

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

In the result, appeal filed by the assessee in dismissed

ITA 814/SRT/2024[2015-16]Status: DisposedITAT Surat25 Jul 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

TDS – CPC) for various impugned AYs. 7.1 The ld. AR has relied on the decisions in cases of Jamini Ashokkumar Dave (supra), Munjal BCU Centre of Innovation & Entrepreneurship (supra), Chhering Tomdan (Supra) and Collector, Land Acquisition vs. Mst. Katiji (supra). In case of Jamini Ashokkumar Dave (supra), the question of service of notice was a disputed question of fact