CIT v. Bhooratnam & Co.

357 ITR 396High Court2013#2418 most cited

What is CIT v. Bhooratnam & Co. authority for?

An assessee is entitled to credit for TDS even if the certificate is issued in the name of a joint venture or related party, provided the income to which the TDS relates is offered by the assessee. This principle emphasizes looking at the substance of the transaction over strict adherence to the name on the TDS certificate.

48

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Bhooratnam & Co. · section 199 · section 37BA · credit for TDS · TDS certificate · joint venture · TDS claim · Form 26AS · substance over form · tax credit for assessee

Also reported as

62 Taxmann.com 190216 Taxmann 6

Sections most often in play

Section 143(1)Section 199Section 37BASection 142(1)Section 143(2)Section 144BSection 147Section 148

Issues it is cited on

recognised provident fundsection 50bsection 43b(f)approved gratuity fundsection 40a(9)section 211wholly and exclusively for businesssection 93section 35dslump salesection 32(1)(ii)domestic company

Judgments citing CIT v. Bhooratnam & Co.

South Eastern Coalfields Ltd, Bilaspur(Cg) vs. Dy.. C.I.T.-1(1), Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 401/BIL/2014[2010-11]Status: DisposedITAT Raipur30 Oct 2023AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…or the deductor, hence it did not declare income on it. Further, in the case of Escorts, the assessee had claimed credit of TDS of income declared in the earlier years (facts similar to that of the assessee) as listed under: • In CIT v Bhooratnam & Co [(2013) 357 ITR 396 (AP)] honourable High Court held as under: " The Revenue cannot be allowed to retain tax deducted at source without credit being available to anybody. If credit of tax is not allowed to the assessee, and the joint venture has not filed a return of income, then credit of the TDS cannot be taken by anybody. This is not the spirit and intention of l…

Dy. C.I.T.2(1), Bilaspur(Cg) vs. M/S Secl, Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 382/BIL/2014[2010-11]Status: DisposedITAT Raipur30 Oct 2023AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…or the deductor, hence it did not declare income on it. Further, in the case of Escorts, the assessee had claimed credit of TDS of income declared in the earlier years (facts similar to that of the assessee) as listed under: • In CIT v Bhooratnam & Co [(2013) 357 ITR 396 (AP)] honourable High Court held as under: " The Revenue cannot be allowed to retain tax deducted at source without credit being available to anybody. If credit of tax is not allowed to the assessee, and the joint venture has not filed a return of income, then credit of the TDS cannot be taken by anybody. This is not the spirit and intention of l…

Dy.Commissioner of Income-Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coafields Limited, Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 204/BIL/2012[2009-10]Status: DisposedITAT Raipur30 Oct 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…or the deductor, hence it did not declare income on it. Further, in the case of Escorts, the assessee had claimed credit of TDS of income declared in the earlier years (facts similar to that of the assessee) as listed under: • In CIT v Bhooratnam & Co [(2013) 357 ITR 396 (AP)] honourable High Court held as under: " The Revenue cannot be allowed to retain tax deducted at source without credit being available to anybody. If credit of tax is not allowed to the assessee, and the joint venture has not filed a return of income, then credit of the TDS cannot be taken by anybody. This is not the spirit and intention of l…

South Eastern Coal Fields Ltd, Bilaspur(Cg) vs. JCIT, Range-1, Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 201/BIL/2012[2009-10]Status: DisposedITAT Raipur30 Oct 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…or the deductor, hence it did not declare income on it. Further, in the case of Escorts, the assessee had claimed credit of TDS of income declared in the earlier years (facts similar to that of the assessee) as listed under: • In CIT v Bhooratnam & Co [(2013) 357 ITR 396 (AP)] honourable High Court held as under: " The Revenue cannot be allowed to retain tax deducted at source without credit being available to anybody. If credit of tax is not allowed to the assessee, and the joint venture has not filed a return of income, then credit of the TDS cannot be taken by anybody. This is not the spirit and intention of l…

Million Traders Bhopal P Ltd, Bhopal vs. The ACIT, CPC, Bengaluru

In the result, the appeal of assessee is allowed for statistical purposes

ITA 125/IND/2023[2018-19]Status: DisposedITAT Indore12 Oct 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(1)Section 234B

…the credit has been claimed or not in the hands of partners. If the partners have not claimed TCS certificate, the credit may be given to the partnership firm as per the decision of Hon'ble A.P. High Court, in the case of CIT vs. Bhooratnam & Company, (2013) 357 ITR 396 (AP). 5.2 The tribunal has considered the basis of allowing the credit of the tax deducted at source in the hands of the person of whose corresponding income is assessed or assessable. Similarly, in the case of ACIT vs. Avinash Chalana & Co. Bhopal the Coordinate Bench of this Tribunal has reiterated this view. The Jaipur Bench of the Tribunal,…

Million Traders Bhopal P Ltd, Bhopal vs. The ACIT, CPC, Bengaluru

In the result, the appeal of assessee is allowed for statistical purposes

ITA 124/IND/2023[2017-18]Status: DisposedITAT Indore12 Oct 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(1)Section 234B

…the credit has been claimed or not in the hands of partners. If the partners have not claimed TCS certificate, the credit may be given to the partnership firm as per the decision of Hon'ble A.P. High Court, in the case of CIT vs. Bhooratnam & Company, (2013) 357 ITR 396 (AP). 5.2 The tribunal has considered the basis of allowing the credit of the tax deducted at source in the hands of the person of whose corresponding income is assessed or assessable. Similarly, in the case of ACIT vs. Avinash Chalana & Co. Bhopal the Coordinate Bench of this Tribunal has reiterated this view. The Jaipur Bench of the Tribunal,…

Hampi Expressways Pvt Ltd, Mumbai vs. Dy Commissioner of Income Tax Range-1(1)(2), Mumbai

ITA 895/MUM/2022[2017,-2018]Status: DisposedITAT Mumbai18 Oct 2022
For Appellant: Shri M.M. GolvalaFor Respondent: Shri Tejinder Pal Singh
Section 115JSection 143(3)Section 199Section 234BSection 234D

…ister concerns and M/s REPL has not raised any objection with regard to the assessee's TDS claim of Rs. 1,20,73,097/-. 8. This Court's reasoning is supported by a ruling of the Division Bench of the Andhra Pradesh High Court in CIT v. Bhooratnam & Co. [2013] 357 ITR 396/216 Taxman 6/29 taxmann.com 275 where the Court noted as follows: "In our view, the CIT (Appeals) and the Tribunal have rightly held that the assessee is entitled to the credit of the TDS mentioned in the TDS certificates issued by the contractor, whether the said certificate is issued in the name of the Joint Venture or in the name of a Director…

Haddock Propbuild Private Limited, New Delhi vs. ITO Ward-11(1), New Delhi

In the result, appeal is hereby dismissed

ITA 8911/DEL/2019[2017-18]Status: DisposedITAT Delhi08 Aug 2022AY 2017-18

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

For Appellant: Sh. Salil Kapoor, Adv, MsFor Respondent: Md. Gayasuddin Ansari, Sr
Section 143Section 143(1)Section 250

…1 Haddock Propbuild Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 8911/DEL/2019 (A.Y 2017-18) Haddock Propbuild Pvt. ITO Ltd. Vs. Ward-11(1) 306, 308, 3rd Floor, Square One, C-2, District Centre, New Delhi. Saket, New Delhi (RESPONDENT) PAN No. AABCH8126J (APPELLANT) Assessee by : Sh. Salil Kapoor, Adv, Ms. Ananya Kapor, Adv and Sh. Amarbir Singh Walia, Adv Department by: Md. Gayasuddin Ansari, Sr DR Date of Hearing 21.07.2022 Date of Pronouncement 08.08.2022 ORDER PER YOGESH…

Haft Propbuild Private Limited, New Delhi vs. ITO Ward-11(1), New Delhi

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

ITA 8910/DEL/2019[2017-18]Status: DisposedITAT Delhi03 Aug 2022AY 2017-18
For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Md. Gayasuddin Ansari, Senior DR
Section 143Section 143(1)Section 143(1)(a)Section 194Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.8910/Del./2019 (ASSESSMENT YEAR : 2017-18) Haft Propbuild Private Limited, vs. ITO, Ward 11 (1), 306, 308, 3rd Floor, Square One, New Delhi. C – 2, District Centre, Saket, New Delhi – 110 017. (PAN : AABCH8125M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate Shri Amarbir Singh Walia, Advocate REVENUE BY : Md. Gayasuddin Ansari, Senior DR Date of Hearing : 21.07.2022 Date of Order : 03.08.2022 ORDER PER SHAMI…

M/S. Hindustan Minment Inc., Jamnagar vs. The Income Tax Officer, Ward-3(2), Jamnagar

In the result, appeal filed by Assessee is allowed

ITA 277/RJT/2018[2012-13]Status: DisposedITAT Rajkot24 Aug 2021AY 2012-13

Bench: Shri Mahavir Prasad & Shri Amarjit Singh) [Through Virtual Court]

For Appellant: Shri M. J. Ranpura, A.RFor Respondent: Shri S. S. Rathi, Sr. D.R
Section 139(1)Section 140ASection 154Section 194JSection 44A

…itted the same in the Government account and as evident from the record and from Form 26AS M/s Aditya Coke Pvt. Ltd. had remitted TDS of Rs. 12,41,617/- on 24/03/2013. 12. The Hon’ble High Court of Andhra Pradesh in the case of CIT vs. Bhooratnam & Co. [2013] 357 ITR 396 wherein it is held that “ the revenue cannot be allowed to retain tax deducted at source without credit being available to anybody, if credit is not allowed to the assessee, and the joint venture has not filed return of income, then credit of the TDS cannot be taken by anybody. This is not the spirit and intention of law. Therefore, in our view,…

DCIT vs. Sasken Network Engg. Ltd

In the result, appeal by the Revenue is allowed

ITA 547/BANG/2013[2007-08]Status: DisposedITAT Bangalore12 Jul 2021AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2007-08 The Deputy Commissioner Vs. M/S. Sasken Network Engineering Limited, Of Income Tax, No.139/25, Amarjyothi Layout, Circle - 12(3), 14/3, 4Th Floor, Rastrothana Ring Road, Domlur, Bhavan (Opp. Rbi), Nrupathunga Road, Bengaluru-560071. Bengaluru. Pan : Aaics 4405 Q Appellant Respondent Appellant By : Smt. R. Premi, Jcit(Dr)(Itat), Bengaluru. Respondent By : Shri. C. Narayan, Ca Date Of Hearing : 07.07.2021 Date Of Pronouncement : 12.07.2021 O R D E R Per N.V. Vasudevanthis Is An Appeal By The Revenue Against The Order Dated 30.01.2013 Of Cit(Appeals)-Iii, Bengaluru, Relating To Assessment Year 2007-08. 2. The Facts & Circumstances Under Which The Said Appeal By The Revenue Arises For Consideration Are The Assessee Is A Company Incorporated Under The Companies Act, 1956 & Engaged Inter Alia In The Business Of Installation & Commissioning Services. The Assessee Filed Its Return Of Income ('Rol') Under Section 139(1) Of The Income-Tax Act, 1961 (Act') On October 31, 2007 Declaring Taxable Income Of Rs 3,05,04,940 On Which Taxes Of Rs 1,02,67,963 Were Payable. On Account Of Credit For Taxes Deducted At Source (Tds') Amounting To Rs 1,21,26,857 & Self Assessment Tax Amounting To Rs 1,60,0000 A Page 2 Of 9 Refund Of Rs 34,58,894 Was Claimed. The Rol Was Selected For Scrutiny & The Assessment Was Concluded Vide Assessment Order Under Section 143(3) Of The Act Dated December 17, 2009 Wherein Income Returned By The Assessee In The Rol Was Accepted By The Deputy Commissioner Of Income-Tax, Circle 12(3) (A0).

For Appellant: Smt. R. Premi, JCIT(DR)(ITAT), BengaluruFor Respondent: Shri. C. Narayan, CA
Section 139(1)Section 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2007-08 The Deputy Commissioner Vs. M/s. Sasken Network Engineering Limited, of Income Tax, No.139/25, Amarjyothi Layout, Circle - 12(3), 14/3, 4th Floor, Rastrothana Ring Road, Domlur, Bhavan (Opp. RBI), Nrupathunga Road, Bengaluru-560071. Bengaluru. PAN : AAICS 4405 Q APPELLANT RESPONDENT Appellant by : Smt. R. Premi, JCIT(DR)(ITAT), Bengaluru. Respondent by : Shri. C. Narayan, CA Date of hearing : 07.07.2021 Date of Pronouncement : 12.07.2021 O R D…

Smt. Vijay Luxmi Gupta (Through Legal Heir Shri Mukesh Gupta), Allahabad vs. Income Tax Officer, Ward-1(4), Allahabad

In the result, the appeal of the assessee is allowed

ITA 262/ALLD/2018[2011-12]Status: DisposedITAT Allahabad16 Mar 2021AY 2011-12

Bench: Shri Vijay Pal Rao

Section 143Section 154

…he assessee is holding a certificate for the entire tax deducted at source the credit and refund shall be given to the assessee. The Ld. AR has also relied upon the decision of Hon'ble Andhra Pradesh High Court in the case of CIT vs. Bhooratnam & Company (AP) 357 ITR 396 and submitted that the Hon'ble High Court after considering the rule 37BA of Income Tax Rules framed u/s 199 (3) of the Income Tax Act has held that once the receipt mentioned in the TDS certificate is assessed as income of the assessee, then the credit has to be granted to the assessee. He has also referred to various other of decisions on this…

DCIT, Circle-2(2), New Delhi vs. Anant Raj Ltd., New Delhi

The appeal is allowed partly as indicated above

ITA 5238/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.4736/DEL/2017 Assessment Years: 2009-2010 M/s. Anant Raj Ltd., vs. Deputy Commissioner of E-2, ARA Centre, Income Tax, Jhandelwalan Extn., Circle-2(2), New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Respondent) ITAs No.5237 & 5238/DEL/2017 Assessment Years 2009-10 & 2012-13 Asst. Commissioner of vs. M/s. Anant Raj Ltd., Income Tax, E-2, ARA Centre, Circle-2(2), Jhandelwalan Extn., New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Responde…

DCIT, Circle-2(2), New Delhi vs. Anant Raj Ltd., New Delhi

The appeal is allowed partly as indicated above

ITA 5237/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.4736/DEL/2017 Assessment Years: 2009-2010 M/s. Anant Raj Ltd., vs. Deputy Commissioner of E-2, ARA Centre, Income Tax, Jhandelwalan Extn., Circle-2(2), New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Respondent) ITAs No.5237 & 5238/DEL/2017 Assessment Years 2009-10 & 2012-13 Asst. Commissioner of vs. M/s. Anant Raj Ltd., Income Tax, E-2, ARA Centre, Circle-2(2), Jhandelwalan Extn., New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Responde…

Anant Raj Ltd., New Delhi vs. DCIT, Circle-2(2), New Delhi

The appeal is allowed partly as indicated above

ITA 4736/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.4736/DEL/2017 Assessment Years: 2009-2010 M/s. Anant Raj Ltd., vs. Deputy Commissioner of E-2, ARA Centre, Income Tax, Jhandelwalan Extn., Circle-2(2), New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Respondent) ITAs No.5237 & 5238/DEL/2017 Assessment Years 2009-10 & 2012-13 Asst. Commissioner of vs. M/s. Anant Raj Ltd., Income Tax, E-2, ARA Centre, Circle-2(2), Jhandelwalan Extn., New Delhi. New Delhi. TAN/PAN: AABCA3972B (Appellant) (Responde…

Dassault Systemes Simulia Pvt Ltd., Chennai vs. DCIT (OSD) Corporate Range 1, Chennai

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 2706/CHNY/2018[2014-15]Status: DisposedITAT Chennai29 Oct 2019AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2705 & 2706/Chny/2018 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 M/S. Dassault Systems Simulia Pvt. Vs. The Dy./Jt. Commissioner Of Ltd., Income Tax (Osd), No.37 & 38, 10Th Floor, Corporate Range-1, Asv Raman Towers, Chennai. Venkatanarayana Road, T. Nagar, Chennai – 600 017. [Pan: Aaacf 4457B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri S.P. Chidambaram, Adv. ""यथ" क" ओर से /Respondent By : Shri A. Sasikumar, Jcit सुनवाई क" तार"ख/Date Of Hearing : 01.08.2019 घोषणा क" तार"ख /Date Of Pronouncement : 29.10.2019 आदेश / O R D E R Per Shri S. Jayaraman: The Assessee Filed These Appeals Against The Consolidated Order Of The Commissioner Of Income Tax (Appeals)-1, Chennai, In Ita No.363 & 510/Cit(A)-1/2017-18 & 2016-17 Dated 27.06.2018 For The Assessment Years (Ays) 2013-14 & 2014-15, Respectively.

For Appellant: Shri S.P. Chidambaram, AdvFor Respondent: Shri A. Sasikumar, JCIT

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2705 & 2706/Chny/2018 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 M/s. Dassault Systems Simulia Pvt. Vs. The Dy./Jt. Commissioner of Ltd., Income Tax (OSD), No.37 & 38, 10th Floor, Corporate Range-1, ASV Raman Towers, Chennai. Venkatanarayana Road, T. Nagar, Chennai – 600 017. [PAN: AAACF 4457B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क…

Mahim Patran P. Ltd, New Delhi vs. Pr. CIT -2, Agra

In the result, the appeals are dismissed

ITA 195/AGR/2015[2010-11]Status: DisposedITAT Agra02 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(3)Section 199(1)Section 205Section 263

…e is assessable in the hands of a person other than deductee. the credit will be allowed to the said person. (9) Regarding the applicability of the substituted clause for the impugned assessment years, it is stated that in the case of Bhooratnam & Co. (2-13) 357 ITR 396 (AP) that, "Rule 37BA is a procedural provision dealing with the manner of giving credit for tax deducted at source for the purposes of section 199." It should be appreciated that where a new procedure is prescribed by law, it governs all pending cases, alterations, in the name of procedure, are always retrospective unless there is some good rea…

M/S Shyam Enterprise, Rajkot-Gujarat vs. The Income Tax Officer, Ward-1(3), Rajkot-Gujarat

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

ITA 324/RJT/2014[2009-10]Status: DisposedITAT Rajkot25 Jun 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.324/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2009-2010 Income Tax Officer, M/S Shyam Enterprise, Ward 1(3), Vs. Shop No.3, Prasang Complex, Rajkot. 150 Ft. Ring Road, Rajkot.

Section 133(6)Section 244A

…from the assessee and once department taxed the same, denial to give credit is erroneous and as per settled law credit may kindly be directed to be given. The assessee also relied the decisions of Hon. Andhra Pradesh High Court in the case of Bhurathnam & Co. 357 ITR 396 (AP) (copy enclosed). 3. It is also submitted that the judicial guidelines contained in the following cases to give credit of TDS in veriablly when TDS payment is deducted and not paid to the Government: 1. 278ITR 206 (Hon. Karnatak High Court) - Smt. Ansuya Alva 2. 293 ITR 539 (Hon. Bombay High Court) - Yashpal Rahane. 3. 222 ITR 489 (Hon. Gauha…

Cyrus Investment P.Ltd, Mumbai vs. ACIT 1(1)(1), Mumbai

The appeal stands allowed for statistical purposes in terms of our above order

ITA 1451/MUM/2018[2009-10]Status: DisposedITAT Mumbai25 Jun 2019AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Behari Lal - Ld. ARFor Respondent: Shri Neil Philip-Ld.DR
Section 143Section 143(1)Section 143(3)Section 154

…demand raised against the assessee was unjustified. Reliance has been placed on the decision of Hon’ble High court of Calcutta in CIT V/s Ganesh Narayan Brijlal Ltd. [147 DTR (Cal) 136], decision of Hon’ble Andhra Pradesh High Court CIT V/s Bhooratnam & Co. [357 ITR 396], decision of Hon’ble High Court of Delhi rendered in CIT V/s Relcom [133 DTR (del)82]. Per Contra, Ld. DR submitted that Ld. AO was justified in rectifying the mistake which crept while granting TDS credit to the assessee. 5.1 We have carefully heard the rival submissions and perused relevant material on record and deliberated on judicial pronou…

M/S Rajasthan Urban Drinking Water Sewerage and Infrastructure Corporation Limited, Jaipur vs. Assistnat Commissioner of Income Tax, Circle-6, Jaipur

In the result, both the appeals filed by the assessee are allowed

ITA 714/JPR/2018[2014-15]Status: DisposedITAT Jaipur05 Feb 2019AY 2014-15
For Appellant: Shri S.K. Gogra (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 2(24)

…DS claim of Rs. 1,20,73,097/-. M/s Rajasthan Urban Drinking Water Sewerage and Infrastructure Corporation Ltd. vs. ACIT 8. This Court's reasoning is supported by a ruling of the Division Bench of the Andhra Pradesh High Court in CIT v. Bhooratnam & Co. [2013] 357 ITR 396/216 Taxman 6/29 taxmann.com 275 where the Court noted as follows: "In our view, the CIT (Appeals) and the Tribunal have rightly held that the assessee is entitled to the credit of the TDS mentioned in the TDS certificates issued by the contractor, whether the said certificate is issued in the name of the Joint Venture or in the name of a Director…