2015 (1) TMI 299 - ITAT MUMBAI
M/s. Dhariwal Films Pvt. Ltd. Versus The Additional Commissioner of Income Tax, (TDS)
Addition su/s 68 - Burden to prove - cash credit - genuineness of creditors – Held that:- The assessee furnished before CIT(A) certain details relating to the loan creditors for each of the year under consideration - In the remand report, the AO has ......
2015 (1) TMI 102 - GUJARAT HIGH COURT
COMMISSIONER OF INCOME TAX-III Versus SOUTH GUJARAT ROLLER FLOUR MILLS
Effect of amendment to section 272A(2) w.e.f. 1.10.91 - Penalty for default towards filing of TDS return - Whether the Tribunal was justified in holding that penalty levied u/s 272A(2) (c) should be restricted to the amount to tax deductible at sourc ......
2014 (10) TMI 10 - ALLAHABAD HIGH COURT
Divisional Logging Manager Versus The Commissioner of Income Tax
Imposition of penalty u/s 271A(2)(c) – delay in furnishing return for Tax Collection at Source (TCS) - whether penalty can be imposed for technical breach, delay in filing of statement in form 27EC – Held that:- It is the mandatory provision to furni ......
2014 (5) TMI 477 - ITAT MUMBAI
The ITO (TDS) 1(1), Mumbai Versus M/s. Amanraj Housing & Development Corpn.
Penalty for technical breach of law - Wrong mention of section 272A(2)(C) in place of 272A(2)(K) of the Act - Penalty u/s 272A(2)(c) - CIT(A) delete the penalty by observing that since the tax was deducted only in the last quarter of the year under c ......
2014 (4) TMI 786 - ITAT HYDERABAD
Sreemitra Estates Pvt. Ltd., Versus Addl. Commissioner of Income-tax, Range – 15, Hyderabad.
Confirmation of Penalty u/s 272A(2)(k) of the Act – Quarterly statements with details of tax deducted at source not furnished - Held that:- The paramount duty of the assessee is to remit the TDS amount within the statutory time limit - Payment of int ......
2014 (4) TMI 526 - ITAT AHMEDABAD
INCOME TAX OFFICER Versus EXCEL INDUSTRIES LTD
Penalty u/s 272A(2)(g) of the Act - Failure to furnish certificate of TDS u/s 203 of the Act – Whether the failure of the assessee to furnish the certificate in respect of tax deducted at source within the time prescribed under the relevant section 2 ......
2014 (1) TMI 1295 - ITAT COCHIN
Branch Manager Punjab National Bank Versus ITO (Intelligence)
Penalty u/s 272A(2)(c) of the Act – Stay application – Held that:- The penalty u/s 272A has to be levied by an officer not lower than a Joint Director or Joint Commissioner of Income-tax - A consequential amendment ought to have been made by the legi ......
2014 (1) TMI 387 - ITAT CUTTACK
Under Secretary & DDO, Panchayati Raj (Gram Panchayat) Versus Addl. Commissioner of Income-tax (TDS)
Penalty u/s 272A(2)(k) of the Act – No deliberate and contumacious default - Assessee contended that TDS submitted in due time – Held that:- Relying upon Section 272-A (2)(k) provides that penalty @ Rs. 100 per day may be levied if the person respons ......
2013 (12) TMI 305 - ITAT CUTTACK
EXECUTIVE ENGINEER Versus ADDL COMMISSIONER OF INCOME TAX (TDS) BHUBANESWAR
Penalty u/s 272A(2)(k) – Income-tax is deducted from the contractors’/ suppliers’ bills and credited to the respective head of Central Government through book adjustment - E-TDS was filed through a franchise holder for filing of e-TDS on behalf of Go ......
2013 (11) TMI 205 - ITAT CUTTACK
THE BRANCH MANAGER (TDS) Versus ADDL. CIT (TDS) BHUBANESWAR
Penalty u/s 272A(2)(k) – The exparte order passed by the learned CIT(A) vide order was under the challenge as to the imposition of the Penalty - Held that:- The penalty levied u/s.272A(2)(k) was cancelled for the respective assesses for the respectiv ......
2013 (5) TMI 305 - ITAT HYDERABAD
M/s. G. Pullareddy Charitable Trust Versus The DDIT (Exemptions) -II Hyderabad
Exemption u/s. 10(23C)(vi) - denial of claim - Reopening of assessment - also for filing the returns belatedly for these assessment years there was levy of penalty u/s. 272A(2)(e) - Held that:- There cannot be one authority for levying of penalty on ......
2012 (11) TMI 459 - ITAT AGRA
The Manager, Union Bank of India Versus Additional Commissioner of Income-tax, Range -3, Mathura
Penalty for failure to submit returns or statements in time - reasonable cause - No notice issued for default under section 272A (2) (k) - Held that:- There is mistake in notice as regards mentioning of clause (2) of section 272A of the Act is cover ......
2012 (10) TMI 251 - PUNJAB AND HARYANA, HIGH COURT
Commissioner of Income Tax (TDS), Chandigarh Versus The Collector, Land Acquisition, Department of Industrial & Commerce
Non issuance of form 16A to the deductee within time as required u/s 203(1) - non ascertaining the PAN Number from the payees - penalty levied under Section 272A(2)(g)- Held that:- The explanation of the assessee for non-issuing the certificates with ......
2012 (5) TMI 50 - ITAT CHANDIGARH
Collector Land Acquisition Versus Additional Commissioner of Income-tax (TDS), Range
Penalty levied u/s 272A(2)(k) – delayed filing of e-TDS returns - Held that :- There was only a technical and venial breach to the provisions contained in Rules 31A (2) of the Income Tax Rules, 1962 r.w.s. 200(3) requiring the assessee to submit quar ......
2012 (4) TMI 152 - ITAT BANGALORE
HTSL Community Service Trust Versus Joint Director of Income-tax (Exemptions), Range-17, Bangalore
Delay in filing return - Public Charitable trust U/S 12A - also secured recognition under section 80G(5)(vi) - levy of penalty under section 272A(2)(e) for not filing the return of income within the due date as prescribed in section 139 - assessee in ......