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Income Tax Case Laws - Section: 272A

Home Case Index Income Tax Sections List
Cases for Section: 272A
Showing 1 to 15 of 106 Records
 
  • 2016 (8) TMI 467 - ITAT DELHI

    Penalty levied u/s 272A(1)(c) - period of limitation - GP rate determination - Held that - In the face of the fact that penalty order dated 26.11.2012 has been passed after about one year and five months from the date of passing order by the Appellat... ... ...


  • 2016 (7) TMI 338 - ITAT HYDERABAD

    TDS u/s 194A - non-deduction of tax on interest paid by the assessee - Held that - The amount cannot be allowed as deduction only in the event when tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deductio... ... ...


  • 2016 (5) TMI 1109 - ALLAHABAD HIGH COURT

    Penalty under Section 272A(2)(k) - non filing of e-TDS statement - e-TDS statements were submitted on 8.2.2013 and 9.2.2013 for the Assessment Year 2008-09 - Held that - It is necessary for the deductor to file e-TDS statements in time so as to enabl... ... ...


  • 2016 (6) TMI 97 - ITAT CHANDIGARH

    Levy of penalty under section 272A(2)(k) - TDS return not filed within time - Held that - The assessee explained that since most of the clients of the assessee -bank did not intimate permanent account number on time, therefore, TDS return could not b... ... ...


  • 2016 (8) TMI 508 - PUNJAB AND HARYANA HIGH COURT

    Penalty under section 272A(2)(k) - technical default in filing returns late on the part of the appellant - non reasonable cause - Held that - here was a delay of nearly five years in filing the deduction of tax at source returns/statements as is disc... ... ...


  • 2016 (3) TMI 723 - ITAT CHENNAI

    Levy of penalty u/s 272A(2)(k) - assessee could not upload the quarterly statement in respect of the tax deducted at source - contention of the assessee is that PAN of some of the deductees is not available - Held that - When the assessee deducted ta... ... ...


  • 2016 (2) TMI 122 - ITAT AHMEDABAD

    Penalty u/s.272A(2)(k) - Tax Collection at Source (TCS) - Held that - The assessee was not aware of the provisions of TCS deduction and deposit and filing of quarterly returns. The assessee first came to know upon survey on its business premises and ... ... ...


  • 2015 (12) TMI 689 - ITAT MUMBAI

    Penalty imposed under section 272A(2)(k) - delay in filing TDS statements - Held that - Undisputedly, it is a fact on record that there is a delay in filing TDS statements in respect of all the four quarters as far as Form no.24Q is concerned and as ... ... ...


  • 2015 (12) TMI 185 - ITAT DELHI

    Penalty under section 272A (1) (c) - non-compliance of the notice u/s 131 - Held that - Even if a minimum penalty is prescribed, the authority competent to impose penalty will be justified in refusing to impose penalty where there is a technical or v... ... ...


  • 2015 (9) TMI 545 - ITAT HYDERABAD

    Penalty u/s. 272A(2)(c) - CIT considered the non-submission of information as willful default and levied penalty - default in issuing notice - Held that - There is no need for levy of penalty in the given cases. First of all, the notice issued u/s. 1... ... ...


  • 2015 (9) TMI 180 - ITAT HYDERABAD

    Penalty under section 272A(2)(k) - failure on the part of the assessees to file the quarterly returns of TDS in Form 24Q and 26Q for the year under consideration - CIT(A) deleted the penalty - Held that - Assessee has not furnished the relevant detai... ... ...


  • 2015 (7) TMI 332 - ITAT DELHI

    Penalty order under sec. 272A(2)(k) - as a result of survey/verification exercise carried out by the ITO(TDS), serious default on TDS payment were unearthed - assessee had not filed e-TDS return in form No. 24Q, 26Q and 27EQ and also could not provid... ... ...


  • 2015 (6) TMI 166 - ITAT CHANDIGARH

    Penalties under section 272A(2(k) - reasonable cause mising - Held that - The assessee has miserably failed to prove if there was any reasonable cause for failure to comply with the provisions of law. In the absence of any cause to explain delay in f... ... ...


  • 2015 (6) TMI 894 - ITAT CHENNAI

    Penalty u/s. 272A (2)(k) - not filing the TDS returns in time for all the four quarters of F.Y. 2010-11 - Held that - In the present case the assessee had deducted TDS from the payment and paid it to the Government treasury. The assessee was required... ... ...


  • 2015 (5) TMI 753 - ITAT CUTTACK

    Penalty U/s.272A(2)(k) - whether appellant has not deliberately and consciously deposited the TDS amount in time? - Held that - We do find that the penalty so levied by the AO and confirmed by the learned CIT(A) appears to be leaning more on holding ... ... ...


 
   
 
 
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