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

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Key Topics

Section 234E80Section 200A31TDS28Addition to Income26Section 254(1)22Section 26315Section 14814Section 201(1)14Section 143(3)10Condonation of Delay

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 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)

section 234E. 3. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII of Income Tax Act. The assessee deducted such tax at source and filed statement of TDS. However, there was certain delay in furnishing / filing the statement of TDS of various quarters

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 39 · Page 1 of 2

9
Section 1478
Deduction6
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)

section 234E. 3. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII of Income Tax Act. The assessee deducted such tax at source and filed statement of TDS. However, there was certain delay in furnishing / filing the statement of TDS of various quarters

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

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 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

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)

200 or any proviso to sub-section (3) of section 206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted

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)

200 or any proviso to sub-section (3) of section 206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted

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)

200 or any proviso to sub-section (3) of section 206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted

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)

200 or any proviso to sub-section (3) of section 206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted

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)

200 or any proviso to sub-section (3) of section 206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted

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

200 23 Vekariya Construction (TDS Deducted) AYRPV9534B 4,569,372 24 Vlshal Limbabhai Desai (TDS Deducted) AUEPD9432H 849,380 25 Bharatbhai H. Mangukiya (Form 26A ARXPM6823D 750,630 attached) 26 Govindbhai R. Patel (Form 26A ANRPP6788L 13,499,921 attached) 27 Jay Balanand Construction (Form 26A AAJFJ7023K 91,959,227 attached) 28 Pareshbhai Punjabhai Vanzara (Form AZDPV7852K

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 247/SRT/2019[2010-11]Status: DisposedITAT Surat21 Nov 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

TDS) has passed order under section 200(1) on 30.03.2016, which is apparently beyond the time limit prescribed under 200(3

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 246/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

TDS) has passed order under section 200(1) on 30.03.2016, which is apparently beyond the time limit prescribed under 200(3

BANK OF INDIA,SURAT vs. ITO (TDS-1), SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 323/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

TDS) has passed order under section 200(1) on 30.03.2016, which is apparently beyond the time limit prescribed under 200(3

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 248/SRT/2019[2011-12]Status: DisposedITAT Surat21 Nov 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

TDS) has passed order under section 200(1) on 30.03.2016, which is apparently beyond the time limit prescribed under 200(3

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

TDS as stipulated u/s.201(1) of the Act. The provisions of section 40(a)(ia) and section 201(1) operate in The Udhna Citizen cooperative Bank Limited vs. ITO, Asst. Year : 2013-14 - 5– different domain and are not mutually exclusive to each other. It will be relevant to reproduce the provision of section 201(1) of the Act, which

SHRI MAHENDRA S. GAJJAR,NARMADA vs. DCIT, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is partly allowed

ITA 1714/AHD/2017[2008-09]Status: DisposedITAT Surat02 May 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri O. P. Meena

Section 133Section 143Section 194CSection 200Section 40

200 (1) of the Act. Therefore, these expenses were disallowed under the provisions of section 40(a)(ia) of the Act as the assessee has failed to deduct TDS thereon. Mahendra S. Gajjar v. DCIT – Bharuch /I.T.A. No.1714/AHD/2017/A.Y.08-09 Page 3

M/S NILKANTH STONE INDUSTRIES, VALSAD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, VALSAD

In the result the appeal of the assessee is partly allowed

ITA 386/SRT/2018[2014-15]Status: DisposedITAT Surat27 May 2021AY 2014-15

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.386/Srt/2018 "नधा"रण वष"/Assessment Year: 2014-15 M/S Nilkanth Stone Industries, Vs. The Principal Commissioner Shop No.A-1/2/3, Nilkanth Of Income Tax, Valsad. Residency, B/H Old Jakarta Nagar, Tithal Road, Valsad. [Pan: Aajfn 5653 K] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Shri Surji Chheda - Ca राज"वक"ओर से /Revenue By Shri Ritesh Mishra – Cit-Dr सुनवाई की तारीख/ Date Of Hearing: 08.04.2021 उ"घोषणा क" तार"ख/Pronouncement On: 27.05.2021 आदेश /O R D E R Per Pawan Singh, Judicial Memeber: 1. This Appeal Under Section 253 Of Income-Tax Act (Act) By The Assessee Is Directed Against The Order Of Ld. Principal Commissioner Of Income Tax, Valsad Hereinafter Referred As “Ld. Pcit” Passed Under Section 263 Of Income-Tax Act (Act) Dated 27.03.2018, For The Assessment Year (Ay) 2014-15. The Assessee Vide His Application Dated 16.08.2018 Following Concise Grounds Of Appeal: “1. In The Facts & In The Circumstances Of The Case, The Learned Cit Has Erred In Initiation Of Proceedings U/S 263 Of The Income Tax Act, 1961 & Which Was Without Jurisdiction & The Cit Erred In Holding That The Assessment Order Was Erroneous & Prejudicial To The Interest Of Revenue On All Issues Discussed In Revision Order & Has Erred In Setting It Aside For Fresh

Section 253Section 263

TDS on payments of interest to Kotak Mahindra Prime Ltd. 4. Subsequently, the assessment was revised by Ld. PCIT by exercising his power under section 263 vide his order dated 27.03.2018. The Ld. PCIT besides other issues identified issues related to the advance of Rs.50 lakhs given to Amrutbhai I. Patel for purchase of property, by taking view that

SHRI ANIL OMPRAKASH MISHRA,SURAT vs. INCOME TAX OFFICER, WARD-1(2)(1), SURAT

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

ITA 314/SRT/2023[2011-12]Status: DisposedITAT Surat03 Jul 2023AY 2011-12

Bench: Shri Pawan Singh(Virtual Hearing) Shri Anil Om Prakash Mishra, I.T.O., A-281, Shubham Bunglows, Sachin, Ward-1(2)(1), Vs. Surat-394230. Surat. Pan No. Ajnpm 7661 F Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 147Section 148Section 254(1)Section 271BSection 44A

3. Before levying penalty, the Assessing Officer recorded that in response to notice under Section 148 of the Act, the assessee filed his return of income declaring income of Rs. 4,76,200/-. The assessee was engaged in the business of job work in the name of M/s Shree Ji Weaves and trading in shares and derived brokerage income, dividend