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Income Tax Case Laws - Section: 200A

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Cases for Section: 200A
Showing 1 to 15 of 32 Records
 

2016 (2) TMI 86 - ITAT AHMEDABAD

Shri Pareshkumar Mafatlal Patel Versus Dy. Commissioner of Income-tax, CPC, TDS, Ghaziabad

Levy of fee u/s 234E in the order u/s 200A - Held that - The adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. BR BR In view of these discussions, as also bearing in mind entirety of the case, the impugned levy of fees under section 234 E is unsustainable in law. We, therefore, uphold the grievance of the assessee and delete the impugned levy of fee under section 234E of the Act. - Decided in favour of assessee


2016 (1) TMI 1026 - ITAT AHMEDABAD

Dhanlaxmi Developers Versus Dy. Commissioner of Income-tax, CPC, TDS, Ghaziabad

Levy of fee u/s 234E in the order u/s 200A - Held that - The adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. BR BR In view of these discussions, as also bearing in mind entirety of the case, the impugned levy of fees under section 234 E is unsustainable in law. We, therefore, uphold the grievance of the assessee and delete the impugned levy of fee under section 234E of the Act. - Decided in favour of assessee


2016 (1) TMI 501 - ITAT AHMEDABAD

Ishwarcharan Builders Pvt. Ltd. Versus Dy. Commissioner of Income Tax, CPC TDS, Ghaziabad

Levy of fees under section 234E - intimation issued under section 200A in respect of processing of TDS - Held that - We find that the issue in all these appeals is now squarely covered in favour of the assessee by the decision of ITAT Amritsar Bench in the case of Sibia Healthcare Private Limited vs. DCIT 2015 (6) TMI 437 - ITAT AMRITSAR adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustment.....


2016 (1) TMI 866 - ITAT AHMEDABAD

M/s Kanak Castor Products Pvt. Ltd. Versus Deputy Commissioner of Income Tax, (CPC) -TDS, Ghaziabad

Charging of late fee under section 234E while processing the return under section 200A - Held that - While processing the return under section 200A of the Act, the ld.AO cannot impose levy of fees under section 234E of the Act. Respectfully following the order in the case of Sibia Healthcare Pvt. Ltd. VS. DCIT 2015 (6) TMI 437 - ITAT AMRITSAR as well as Indian Overseas Bank Vs. DCIT 2015 (9) TMI 1290 - ITAT AHMEDABAD we allow both the appeals and.....


2015 (11) TMI 1507 - ITAT AHMEDABAD

Tanish Industries Pvt. Ltd. & I rfan Iqbalbhai Ajmerwala Versus The Dy. CIT

Levy of fee u/s 234E in the order u/s 200A - Held that - The adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. BR BR In view of these discussions, as also bearing in mind entirety of the case, the impugned levy of fees under section 234 E is unsustainable in law. We, therefore, uphold the grievance of the assessee and delete the impugned levy of fee under section 234E of the Act. - Decided in favour of assessee


2015 (12) TMI 1027 - ITAT AHMEDABAD

M/s Globe Ecologistics Ltd. Versus Dy. CIT CPS –TDS

Levy of fee u/s 234E in the order u/s 200A - Held that - The adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. This intimation is an appealable order under section 246A(a), and, therefore, the CIT(A) ought to have examined legality of the adjustment made under this intimation in the light of the scope of the section 200A. Learned CIT(A) has not done so......


2016 (1) TMI 530 - ITAT LUCKNOW

M/s Satyam Pathology Private Ltd. Versus DCIT, Centralised Processing Cell – TDS. Ghaziabad

Levy the fees as per provision of Section 234E while processing the statement u/s 200A - Held that - The adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. Assessing Officer cannot levy the fees as per provision of Section 234E of the Act while processing the statement u/s 200A before the amendment made by the Finance Act, 2015 - Decided in favour of assessee


2016 (1) TMI 237 - ITAT CHENNAI

Aster Queens, Namakkal Versus The Deputy Commissioner of Income-tax, Ghaziabad.

Levy of late filing fee u/s.234E while processing the statement furnished by the assessees under Section 200A - Held that - Similar issue was considered by this Tribunal in the case of Smt. G. Indhirani and others 2015 (7) TMI 640 - ITAT CHENNAI wherein held Assessing Officer has exceeded his jurisdiction in levying fee under Section 234E while processing the statement and make adjustment under Section 200A of the Act. Therefore, the impugned int.....


2015 (10) TMI 2477 - ITAT AHMEDABAD

Wonder Waves Entertainment Pvt. Ltd. Versus DCIT, CPC, TDS,

Levy of fees under section 234E - intimation issued under section 200A in respect of processing of TDS - Held that - We find that the issue in all these appeals is now squarely covered in favour of the assessee by the decision of ITAT Amritsar Bench in the case of Sibia Healthcare Private Limited vs. DCIT 2015 (6) TMI 437 - ITAT AMRITSAR adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustment.....


2015 (12) TMI 290 - ITAT AHMEDABAD

Shiv Shakti Specific Family Trust Versus DCIT, CPC, TDS, Ghaziabad

Levy of late filing fees under section 234E - intimation issued under section 200A in respect of processing of TDS - Held that - As the provisions accepting levy of late filing fees under section 234E have indeed been brought to the statute w.e.f. 1st June, 2015 and the impugned order was passed much before that date we hereby delete the levy of late filing fees under section 234E of the Act by way of impugned intimation issued. See Indian Overseas Bank Vs. DCIT 2015 (9) TMI 1290 - ITAT AHMEDABAD - Decided in favour of assessee


2015 (12) TMI 390 - ITAT AHMEDABAD

Siddhi Vinayak Developers Versus DCIT, CPC, TDS, Ghaziabad

Levy of late filing fees under section 234E - intimation issued under section 200A in respect of processing of TDS - Held that - As the provisions accepting levy of late filing fees under section 234E have indeed been brought to the statute w.e.f. 1st June, 2015 and the impugned order was passed much before that date we hereby delete the levy of late filing fees under section 234E of the Act by way of impugned intimation issued. See Indian Overseas Bank Vs. DCIT 2015 (9) TMI 1290 - ITAT AHMEDABAD - Decided in favour of assessee


2015 (11) TMI 1132 - ITAT DELHI

ITO (TDS) , Moradabad and others Versus Life Insurance Corporation of India and Others and vica-Versa

Levy of fee u/s 234E while processing the TDS statement - Intimation u/s 200A - Delay in filing of TDS returns - short deduction, Short Payment, and late payment and interest thereon - Held that - Late fee for delay in filing return of tax deducted at source (TDS) u/s 234E of the Act cannot be raised while processing the TDS statement, by way of intimation u/s 200A of the Act. Thus, the intimations issued by the Assessing Officer u/s 200A of the .....


2015 (9) TMI 1400 - ITAT AHMEDABAD

Shree Harsiddh Seva Samiti Trust, Versus Dy. Commissioner of Income Tax,

Levy of fees under section 234E - intimation issued under section 200A - Held that - We find that the issue in all these appeals is now squarely covered in favour of the assessee by the decision of ITAT Amritsar Bench in the case of Sibia Healthcare Private Limited vs. DCIT 2015 (6) TMI 437 - ITAT AMRITSAR adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. - Decided in favour of assessee


2015 (9) TMI 1231 - ITAT AHMEDABAD

Lions Club of North Surat Charitable Trust Versus Income Tax Officer TDS-2, Surat (New).

Levy of fees under section 234E - late filing of TDS returns - proceedings u/s 200A - Held that - All the appeals is now squarely covered in favour of the assessee by the decision of ITAT in the case of Sibia Healthcare Private Limited vs. DCIT 2015 (6) TMI 437 - ITAT AMRITSAR . When the above judicial precedent was brought to the notice of the ld. Departmental Representative, he did not have much to say except to place his reliance on the orders.....


2015 (9) TMI 1290 - ITAT AHMEDABAD

Indian Overseas Bank Versus Dy. Commissioner of Income Tax TDS, Ghaziabad.

Levy of fees under section 234E - intimation issued under section 200A in respect of processing of TDS for the Assessment Year 2013-14 - Held that - The issue in appeal is now squarely covered in favour of the assessee by the decision of ITAT Amritsar Bench in the case of Sibia Healthcare Private Limited vs. DCIT 2015 (6) TMI 437 - ITAT AMRITSAR . No dispute that the provisions accepting levy of late filing fees under section 234E have indeed bee.....


 
   
 
 
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