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9,077 results for “TDS”+ Penaltyclear

Sorted by relevance

Delhi2,107 Mumbai1,857 Bangalore682 Pune611 Chennai535 Ahmedabad386 Kolkata362 Hyderabad324 Jaipur318 Indore233 Raipur214 Chandigarh190 Karnataka151 Cochin137 Nagpur117 Surat109 Visakhapatnam102 Cuttack94 Jabalpur94 Rajkot84 Lucknow61 Dehradun43 Jodhpur34 Guwahati33 Agra31 Amritsar30 Allahabad29 Ranchi24 Panaji23 Patna16 Telangana15 SC13 Varanasi11 Calcutta3 Orissa2 Kerala2

Key Topics

Section 234E66 TDS56 Addition to Income53 Penalty51 Section 143(3)44 Section 14736 Section 271(1)(c)32 Section 14827 Disallowance26 Section 25025 Section 40

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2681/AHD/2017[2016-2017]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2016-2017

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

penalty for the default in the delay in deposit of TDS also, besides levying of penalty for non-deduction of TDS

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Showing 1–20 of 9,077 · Page 1 of 454

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ITA 2680/AHD/2017[2016-2017]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2016-2017

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

penalty for the default in the delay in deposit of TDS also, besides levying of penalty for non-deduction of TDS

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2678/AHD/2017[2015-2016]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2015-2016

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

penalty for the default in the delay in deposit of TDS also, besides levying of penalty for non-deduction of TDS

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

ITA 2679/AHD/2017[2015-2016]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2015-2016

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

penalty for the default in the delay in deposit of TDS also, besides levying of penalty for non-deduction of TDS

NATIONAL COMMODITY AND DERIVATIVES EXCHANGE LIMITED,MUMBAI vs. THE ADDITIONAL JOINT DEPUTY ASSISTANT COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the appeals of the assessee are dismissed

ITA 342/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 May 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 National Commodity & The Asst. Cit-15(2)(1), Derivatives Exchange Ltd., Aayakar Bhavan, Maharshi Vs. First Floor, Ackruti Corporate Karve Road, Churchgate, Park, Lbs Marg, Near Ge Mumbai-400020. Garden, Kanjurmarg (W), Mumbai-400078. Pan No. Aabcn 7696 K Appellant Respondent Assessment Year: 2018-19 National Commodity & The Additional Derivatives Exchange Ltd., /Joint/Deputy/Asst. Cit15(2)(1), First Floor, Ackruti Vs. Aayakar Bhavan, Maharshi Karve Corporate Park, Lbs Marg, Road, Churchgate, Near Ge Garden, Mumbai-400020. Kanurmarg (W), Mumbai-400078. Pan No. Aabcn 7696 K Appellant Respondent

For Appellant: Mr. Abdul Kadir JawadwalaFor Respondent: Mr. Ashok Kumar Ambastha, Sr

penalty (including TDS) to transfers the entire gross , amount of penalty (including TDS) to transfers the entire gross , amount of penalty

NATIONAL COMMODITY AND DERIVATIVES EXCHANGE LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the appeals of the assessee are dismissed

ITA 344/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 May 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 National Commodity & The Asst. Cit-15(2)(1), Derivatives Exchange Ltd., Aayakar Bhavan, Maharshi Vs. First Floor, Ackruti Corporate Karve Road, Churchgate, Park, Lbs Marg, Near Ge Mumbai-400020. Garden, Kanjurmarg (W), Mumbai-400078. Pan No. Aabcn 7696 K Appellant Respondent Assessment Year: 2018-19 National Commodity & The Additional Derivatives Exchange Ltd., /Joint/Deputy/Asst. Cit15(2)(1), First Floor, Ackruti Vs. Aayakar Bhavan, Maharshi Karve Corporate Park, Lbs Marg, Road, Churchgate, Near Ge Garden, Mumbai-400020. Kanurmarg (W), Mumbai-400078. Pan No. Aabcn 7696 K Appellant Respondent

For Appellant: Mr. Abdul Kadir JawadwalaFor Respondent: Mr. Ashok Kumar Ambastha, Sr

penalty (including TDS) to transfers the entire gross , amount of penalty (including TDS) to transfers the entire gross , amount of penalty

M/S JAS TELECOM PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-16 , BANGALORE

In the result, appeals filed by assessee stands allowed partly

ITA 3251/BANG/2018[2011-12]Status: DisposedITAT Bangalore27 Jul 2020AY 2011-12

Bench: Shri. B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Manjeet Singh, Addl.CIT

Section 200Section 200(3)Section 271BSection 272A(2)(k)Section 274

TDS Interest Total of penalty - Penalty (Page 31-34) TDS return in U/s 220 penalty May 2013 (Page 19) days

MR. SABLE YASHWANT LAXMAN,MUMBAI vs. ADDL. CIT, TDS RG, THANE

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

ITA 4240/MUM/2018[2009-10]Status: DisposedITAT Mumbai12 Nov 2021AY 2009-10

Bench: Shri Mahavir Singh () & Shri S. Rifaur Rahman () Assessment Year: 2009-10 Mr. Sable Yashwant Laxman, Addl. Cit- Tds Range, Sable Appartments, Shantinagar, Vs. Thane. Next To Hotel Maharaja, Old Mumbai, Khopoli-410 203. Pan No. Pnes 09546 F Appellant Respondent Assessee By : Mr. Viraj Mehta, Ar Revenue By : Mr. Yashwant Bhaskar, Dr Date Of Hearing : 30/08/2021 Date Of Pronouncement : 12/11/2021

For Appellant: Mr. Viraj Mehta, ARFor Respondent: Mr. Yashwant Bhaskar, DR

Section 143(3)Section 200(3)Section 272A(2)(k)

Penalty-Non-filing of TDS returns-Penalty technical in nature as TDS deposited within due date as the delay in filing

M/S US TECHNOLOGIES INTERNATIONAL PVT. LTD. vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-007934-007934 - 2011Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 201Section 271C

penalty is envisaged under Section 271C of the Income Tax Act for non deduction TDS and no penalty is envisaged

THE BOARD OF CONTROL FOR CRICKET IN INDIA,MUMBAI vs. ACIT (TDS) 2, MUMBAI

In the result , the appeal of the assessee in ITA no

ITA 1999/MUM/2017[2011-12]Status: DisposedITAT Mumbai05 Oct 2018AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1999/Mum/2017 (नििाारण वर्ा / Assessment Year : 2011-12) बिाम/ The Board Of Control For Acit (Tds) 2 Cricket In India, R.No. 701, 7 Th Floor, Wankhede Stadium, Smt. K.G. Mittal V. “D” Road, Churchgate, Ayurvedic Hospital Mumbai 400020 Bldg., Charni Road, Mumbai-400002 स्थायी ऱेखा सं./ Pan: Aaatb0186A (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Nitesh Joshi Shri. Anil Sathe Revenue By : Shri. D.G Pansari , Dr सुनवाई की तारीख /Date Of Hearing : 05.09.2018 घोषणा की तारीख /Date Of Pronouncement : 05.10.2018 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 1999/Mum/2017, Is Directed Against Appellate Order Date 10.01.2017 Passed By Learned Commissioner Of Income Tax (Appeals)-60, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2011-12, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Penalty Order Dated 16.12.2011 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 272A(2)(K) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2011-12. I.T.A. No.1999/Mum/2017

For Appellant: Shri. Nitesh JoshiFor Respondent: Shri. D.G Pansari , DR

Section 200(3)Section 206Section 272Section 272A(2)Section 272A(2)(k)Section 273B

TDS to the credit of the Central Government within the due dates specified by the Act and the Rules. 4. The learned Commissioner of Income Tax (Appeals) erred in confirming the penalty

M/S SILVEX & CO. (INDIA) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeals are partly allowed

ITA 901/JPR/2018[2012-13]Status: DisposedITAT Jaipur28 Oct 2022AY 2012-13

For Appellant: Shri Manish Agarwal(C.A.)For Respondent: Shri P.R. Meena (CIT) a

Section 145(3)Section 40

Penalty 1,17,135/- 1,17,135/- NIL 8. TDS Demand 8020/- NIL 8020/- 9. Penalty for late deposit 10,295/- NIL 10,295/- M/s Silvex

M/S SILVEX & CO. (INDIA) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeals are partly allowed

ITA 900/JPR/2018[2011-12]Status: DisposedITAT Jaipur28 Oct 2022AY 2011-12

For Appellant: Shri Manish Agarwal(C.A.)For Respondent: Shri P.R. Meena (CIT) a

Section 145(3)Section 40

Penalty 1,17,135/- 1,17,135/- NIL 8. TDS Demand 8020/- NIL 8020/- 9. Penalty for late deposit 10,295/- NIL 10,295/- M/s Silvex

DEPUTY COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI vs. M/S. VAPI GREEN ENVIRO LTD., , VAPI

In the result, ground No.3 & 4 raised by Revenue are dismissed

ITA 732/SRT/2018[2014-15]Status: DisposedITAT Surat09 Nov 2021AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

TDS and penalty charges by holding that late payment of TDS and penalty charges were not claimed as deduction. Aggrieved

ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI vs. M/S. VAPI GREEN ENVIRO LTD., (FORMERLY KNOWN AS VAPI WASTE & MANAGEMENT COMPANY LTD.), VAPI

In the result, ground No.3 & 4 raised by Revenue are dismissed

ITA 153/SRT/2018[2013-14]Status: DisposedITAT Surat09 Nov 2021AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

TDS and penalty charges by holding that late payment of TDS and penalty charges were not claimed as deduction. Aggrieved

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result common ground no

ITA 263/IND/2018[09-10]Status: DisposedITAT Indore25 Oct 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 194HSection 271Section 271CSection 275

PENALTY ORDER PASSED BY LD. JCIT - TDS, INDORE ("TDS OFFICER") IS BARRED BY LIMITATION U/S. 275 OF THE ACT: 1.On

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result common ground no

ITA 262/IND/2018[2008-09]Status: DisposedITAT Indore25 Oct 2019AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad

Section 194HSection 271Section 271CSection 275

PENALTY ORDER PASSED BY LD. JCIT - TDS, INDORE ("TDS OFFICER") IS BARRED BY LIMITATION U/S. 275 OF THE ACT: 1.On

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

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

ITA 490/LKW/2024[2016-17]Status: DisposedITAT Lucknow24 Apr 2025AY 2016-17

Section 10(5)Section 250Section 271CSection 273B

penalty passed by the Ld. Additional Commissioner of Income Tax (TDS) dated 19-09-2023 U/s 271C of the Act is bad in law and void

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

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

ITA 488/LKW/2024[2016-17]Status: DisposedITAT Lucknow24 Apr 2025AY 2016-17

Section 10(5)Section 250Section 271CSection 273B

penalty passed by the Ld. Additional Commissioner of\nIncome Tax (TDS) dated 19-09-2023 U/s 271C of the Act is bad\nin law and void

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

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

ITA 491/LKW/2024[2017-18]Status: DisposedITAT Lucknow24 Apr 2025AY 2017-18

Section 10(5)Section 250Section 271CSection 273B

penalty passed by the Ld. Additional Commissioner of\nIncome Tax (TDS) dated 19-09-2023 U/s 271C of the Act is bad\nin law and void

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

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

ITA 487/LKW/2024[2015-16]Status: DisposedITAT Lucknow24 Apr 2025AY 2015-16

Section 10(5)Section 250Section 271CSection 273B

penalty passed by the Ld. Additional Commissioner of\nIncome Tax (TDS) dated 19-09-2023 U/s 271C of the Act is bad\nin law and void