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“Section 201(1)(1a)”

Section References (mined)Section 201Section 201(1)(1a)30 judgments

SUPERTECH INDIA PRIVATE LIMITED,DELHI vs. JCIT, DELHI

ITA 5453/DEL/2024[2016-17]Status: DisposedITAT Delhi29 Oct 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayassessment Year : 2016-17 Supertech India Private Ltd., Vs. Jcit, 2/19, Kalkaji Extn., Circle 77(1), New Delhi – 110 019. New Delhi. Pan: Aaacs0082K Assessee By : Shri Praveen Kumar, Advocate & Shri Neeraj Mangla, Ca Revenue By : Shri Manish Gupta, Sr. Dr Date Of Hearing : 25.09.2025 Date Of Pronouncement : 29.10.2025

For Appellant: Shri Praveen Kumar, Advocate &For Respondent: Shri Manish Gupta, Sr. DR
Section 133(6)Section 194CSection 194ISection 201(1)Section 271C

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT

TC TOURS LIMITED,MUMBAI vs. ITO (TDS) (OSD) CIRCLE 2(3), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 1253/MUM/2025[2021-22]Status: DisposedITAT Mumbai29 Apr 2025AY 2021-22

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am & Tc Tours Limited Ito (Tds) (Osd) Circle 2(3), 1St Floor, Thomascook Building, D. N. Mumbai Vs. Road, Fort, Mumbai – 400001. Pan/Gir No. Aabct5333R (Appellant) : (Respondent) Assessee By : Shri. Madhur Agarwal A/W. Ms. Pratiksha Jain : Shri. Ajit Pal Singh, Sr. Dr. Respondent By Date Of Hearing : 16.04.2025 Date Of Pronouncement : 29.04.2025 O R D E R Per Kavitha Rajagopal, J M: These Captioned Appeals Filed By The Assessee, Challenges The Order Of The Learned Commissioner Of Income Tax (Appeals), Addl/Jcit (A)-11, Delhi (‘Ld. Cit(A)’ For Short), Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2021-22. Ita No. 1253/Mum/2025; (Assessment Year: 2021-22) 2. At The Time Of Hearing, The Ld. Ar Brought To Our Attention That The Assessee Had Physically Filed The Appeal On 21.02.2025 & Subsequently E-Filed Again On 24.02.2025. It Is Observed That The Appeal Has Been Assigned Two Numbers I.E., Ita No. 1187/Mum/2025 & 1253/Mum/2024 & Is Listed On Same Date I.E., 16.04.2025. The

For Appellant: Shri. Madhur Agarwal a/w. Ms
Section 133ASection 194Section 201(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT. RENU JAUHRI, AM AND

TC TOURS LIMITED ,MUMBAI vs. ITO(TDS)(OSD)CIRCLE 2(3), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 1187/MUM/2025[2021-22]Status: DisposedITAT Mumbai29 Apr 2025AY 2021-22
Section 133ASection 194Section 201(1)Section 250

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI\nBEFORE MS. KAVITHA RAJAGOPAL, JM\nAND\nSMT. RENU JAUHRI

ARTEMIS MEDICARE SERVICES LIMITED,NEW DELHI vs. ACIT, CIRCLE-73(1), NEW DELHI

ITA 2876/DEL/2024[2014-15]Status: DisposedITAT Delhi09 Apr 2025AY 2014-15

Bench: Shri Shamim Yahya & Shri Sudhir Pareeka.Yr. : 2014-15 Artemis Medicare Services Limited, Vs. Acit, Circle 73(1) Artemis Hospital, New Delhi Sector-51, Gurugram, Haryana (Pan: Aafca0130M) (Appellant) (Respondent)

Section 194Section 201Section 201(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR

BOSE CORPORATION INDIA PRIVATE LIMITED,GURUGRAM, HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 73 (1), NEW DELHI , NEW DELHI

ITA 2004/DEL/2024[2016-17]Status: DisposedITAT Delhi05 Dec 2024AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 2003/Del/2024 : Asstt. Year : 2013-14 Ita No. 2004/Del/2024 : Asstt. Year : 2016-17 Bose Corporation India Pvt. Ltd., Vs Acit, 1St Floor, Tower-A, Building No. 10, Circle-73(1), Dlf Cyber City, Dlf Phase-Ii, New Delhi-110092 Gurugram, Haryana-122002 (Appellant) (Respondent) Pan No. Aaacb3260A Assessee By : Dr. Sashwat Bajpai, Adv. Revenue By : Sh. Poojan Rana, Sr. Dr Date Of Hearing: 19.11.2024 Date Of Pronouncement: 05.12.2024 Order Per Satbeer Singh Godara: These Assessee’S Instant Two Appeals Ita Nos. 2003 & 2004/Del/2024, For Assessment Years 2013-14 & 2016-17, Arise Against The Cit(A)/Nfac, Bengaluru’S Common Orders Dated 29.02.2024 In Din & Order No. Itba/Apl/S/250/2023- 24/1061748591(1) & In Din & Order No. Itba/Apl/S/250/2023-24/1061768679(1), In Proceedings U/S 201(1A) & 201 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Dr. Sashwat Bajpai, AdvFor Respondent: Sh. Poojan Rana, Sr. DR
Section 194Section 194CSection 201Section 201(1)

erred in upholding the findings of Ld. AO in treating the Appellant as "Assessee in Default" under section 201(1)/(1A) of the Act for short deduction of tax of INR 15,16,427/- (along with interest of INR 16,22, 103/- therefore total TDS liability ... Commissioner of Income Tax (TDS) Circle 73(1), New Delhi (Ld. AO) has erred in treating the appellant as Assessee in Default under section 201(1)(1A) of the Act for short deduction of tax of INR 15,16,427/- by holding that the payment for common area maintenance

BOSE CORPORATION INDIA PRIVATE LIMITED,GURUGRAM, HARYANA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 73 (1), NEW DELHI, NEW DELHI

ITA 2003/DEL/2024[2013-14]Status: DisposedITAT Delhi05 Dec 2024AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 2003/Del/2024 : Asstt. Year : 2013-14 Ita No. 2004/Del/2024 : Asstt. Year : 2016-17 Bose Corporation India Pvt. Ltd., Vs Acit, 1St Floor, Tower-A, Building No. 10, Circle-73(1), Dlf Cyber City, Dlf Phase-Ii, New Delhi-110092 Gurugram, Haryana-122002 (Appellant) (Respondent) Pan No. Aaacb3260A Assessee By : Dr. Sashwat Bajpai, Adv. Revenue By : Sh. Poojan Rana, Sr. Dr Date Of Hearing: 19.11.2024 Date Of Pronouncement: 05.12.2024 Order Per Satbeer Singh Godara: These Assessee’S Instant Two Appeals Ita Nos. 2003 & 2004/Del/2024, For Assessment Years 2013-14 & 2016-17, Arise Against The Cit(A)/Nfac, Bengaluru’S Common Orders Dated 29.02.2024 In Din & Order No. Itba/Apl/S/250/2023- 24/1061748591(1) & In Din & Order No. Itba/Apl/S/250/2023-24/1061768679(1), In Proceedings U/S 201(1A) & 201 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Dr. Sashwat Bajpai, AdvFor Respondent: Sh. Poojan Rana, Sr. DR
Section 194Section 194CSection 201Section 201(1)

erred in upholding the findings of Ld. AO in treating the Appellant as "Assessee in Default" under section 201(1)/(1A) of the Act for short deduction of tax of INR 15,16,427/- (along with interest of INR 16,22, 103/- therefore total TDS liability ... Commissioner of Income Tax (TDS) Circle 73(1), New Delhi (Ld. AO) has erred in treating the appellant as Assessee in Default under section 201(1)(1A) of the Act for short deduction of tax of INR 15,16,427/- by holding that the payment for common area maintenance

STATE BANK OF INDIA LAKE TOWN BRANCH,KOLKATA vs. INCOME TAX OFFICER TDS CIRCLE 3(1), KOLKATA

In the result, appeal of the assessee isallowed for statistical purposes

ITA 1146/KOL/2024[2016-17]Status: DisposedITAT Kolkata09 Oct 2024AY 2016-17

Bench: Shri Manish Borad, Accountant Member Shri Sonjoy Sarma (Accountant Member)

Section 10(5)Section 192(1)Section 201Section 201(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Shri Manish Borad, Accountant Member Shri Sonjoy Sarma, Accountant Member I.T.A

STATE BANK OF INDIA ,UDUPI vs. INCOME TAX OFFICER, TDS, MANGALORE

In the result, the appeals of the assessee are dismissed

ITA 985/BANG/2024[2016-17]Status: DisposedITAT Bangalore01 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Sri Raghavendra Chakraborthy R., A.RFor Respondent: Sri Tamil Selvan S., D.R
Section 201Section 201(1)

Thus, respectfully following the decision of the Hon'ble Supreme Court, we hold that the assessee is in default within the meaning of section 201(1)(1A) of the Act for nondeduction of tax under Section 192 of the Act on the reimbursement of LTC (Leave Travel Concession) /LFC (Leave

STATE BANK OF INDIA ,MANGALORE vs. INCOME TAX OFFICER, TDS , MANGALORE

In the result, the appeals of the assessee are dismissed

ITA 984/BANG/2024[2016-17]Status: DisposedITAT Bangalore01 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Sri Raghavendra Chakraborthy R., A.RFor Respondent: Sri Tamil Selvan S., D.R
Section 201Section 201(1)

Thus, respectfully following the decision of the Hon'ble Supreme Court, we hold that the assessee is in default within the meaning of section 201(1)(1A) of the Act for nondeduction of tax under Section 192 of the Act on the reimbursement of LTC (Leave Travel Concession) /LFC (Leave

STATE BANK OF INDIA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-3(1), BANGALORE

In the result, the appeals of the assessee are dismissed

ITA 983/BANG/2024[2016-17]Status: DisposedITAT Bangalore01 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2016-17

For Appellant: Sri Raghavendra Chakraborthy R., A.RFor Respondent: Sri Tamil Selvan S., D.R
Section 201Section 201(1)

Thus, respectfully following the decision of the Hon'ble Supreme Court, we hold that the assessee is in default within the meaning of section 201(1)(1A) of the Act for nondeduction of tax under Section 192 of the Act on the reimbursement of LTC (Leave Travel Concession) /LFC (Leave

STATE BANK OF INDIA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX ( TDS), CIRCLE-3(1) , BANGALORE

In the result, the appeals of the assessee are dismissed

ITA 317/BANG/2024[2016-17]Status: DisposedITAT Bangalore28 Jun 2024AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Shri Raghavendra Chakravarthy, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 10(5)Section 133ASection 192Section 192(1)Section 201Section 201(1)

Thus, respectfully following the decision of the Hon'ble Supreme Court, we hold that the assessee is in default within the meaning of section 201(1)(1A) of the Act for nondeduction of tax under Section 192 of the Act on the reimbursement of LTC (Leave Travel Concession) /LFC (Leave

DARJEELING DISTRICT CENTRAL CO.OP. BANK LTD. ,DARJEELING vs. ACIT(OSD)(TDS)WD-5(3), DARJEELING, , DARJEELING.

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

ITA 768/KOL/2023[2017-18]Status: DisposedITAT Kolkata26 Jun 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri N. C. Mondal, CAFor Respondent: Shri Sailen Samadder, Addl. CIT, Sr. DR
Section 194ASection 194A(3)(v)Section 201Section 201(1)Section 250Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT

DARJEELING DISTRICT CENTRAL CO-OP. BANK LTD. ,DARJEELING vs. ACIT, CIR-3(1),SILIGURI. , SILIGURI

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

ITA 767/KOL/2023[2017-18]Status: DisposedITAT Kolkata26 Jun 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri N. C. Mondal, CAFor Respondent: Shri Sailen Samadder, Addl. CIT, Sr. DR
Section 194ASection 194A(3)(v)Section 201Section 201(1)Section 250Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT

DARJEELING DISTRICT CENTRAL CO-OPERATIVE BANK LTD. ,DARJEELING vs. ACIT(OSD)(TDS),WD-5(3),DARJEELING, DARJEELING.

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

ITA 766/KOL/2023[2016-17]Status: DisposedITAT Kolkata26 Jun 2024AY 2016-17

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri N. C. Mondal, CAFor Respondent: Shri Sailen Samadder, Addl. CIT, Sr. DR
Section 194ASection 194A(3)(v)Section 201Section 201(1)Section 250Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT

STATE BANK OF INDIA, MAIN BRANCH ,DELHI vs. ACIT, CIRCLE-77(1), DELHI

In the result, the appeals of the assessee are dismissed

ITA 2513/DEL/2022[2017-18]Status: DisposedITAT Delhi27 Feb 2024AY 2017-18

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Vivek Gupta, CAFor Respondent: Ms. Dipti Kandola, Sr. DR
Section 10(5)Section 201Section 201(1)

Thus, respectfully following the decision of the Hon'ble Supreme Court, we hold that the assessee is in default within the meaning of section 201(1)(1A) of the Act for non- deduction of tax under Section 192 of the Act on the reimbursement of LTC (Leave Travel Concession) /LFC

STATE BANK OF INDIA,NEW DELHI vs. ACIT, CIRCLE-77(1), NEW DELHI

In the result, the appeals of the assessee are dismissed

ITA 2512/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Feb 2024AY 2016-17

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Vivek Gupta, CAFor Respondent: Ms. Dipti Kandola, Sr. DR
Section 10(5)Section 201Section 201(1)

Thus, respectfully following the decision of the Hon'ble Supreme Court, we hold that the assessee is in default within the meaning of section 201(1)(1A) of the Act for non- deduction of tax under Section 192 of the Act on the reimbursement of LTC (Leave Travel Concession) /LFC

STATE BANK OF INDIA,NEW DELHI vs. ACIT, CIRCLE-77(1), NEW DELHI

In the result, the appeals of the assessee are dismissed

ITA 2511/DEL/2022[2014-15]Status: DisposedITAT Delhi27 Feb 2024AY 2014-15

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Vivek Gupta, CAFor Respondent: Ms. Dipti Kandola, Sr. DR
Section 10(5)Section 201Section 201(1)

Thus, respectfully following the decision of the Hon'ble Supreme Court, we hold that the assessee is in default within the meaning of section 201(1)(1A) of the Act for non- deduction of tax under Section 192 of the Act on the reimbursement of LTC (Leave Travel Concession) /LFC

STATE BANK OF INDIA,NEW DELHI vs. ACIT, CIRCLE 77(1), NEW DELHI

In the result, the appeals of the assessee are dismissed

ITA 2510/DEL/2022[2013-14]Status: DisposedITAT Delhi27 Feb 2024AY 2013-14

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Vivek Gupta, CAFor Respondent: Ms. Dipti Kandola, Sr. DR
Section 10(5)Section 201Section 201(1)

Thus, respectfully following the decision of the Hon'ble Supreme Court, we hold that the assessee is in default within the meaning of section 201(1)(1A) of the Act for non- deduction of tax under Section 192 of the Act on the reimbursement of LTC (Leave Travel Concession) /LFC

STATE BANK OF INDIA,NEW DELHI vs. ACIT, CIRCLE-77(1), NEW DELHI

In the result, the appeals of the assessee are dismissed

ITA 2509/DEL/2022[2012-13]Status: DisposedITAT Delhi27 Feb 2024AY 2012-13

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Vivek Gupta, CAFor Respondent: Ms. Dipti Kandola, Sr. DR
Section 10(5)Section 201Section 201(1)

Thus, respectfully following the decision of the Hon'ble Supreme Court, we hold that the assessee is in default within the meaning of section 201(1)(1A) of the Act for non- deduction of tax under Section 192 of the Act on the reimbursement of LTC (Leave Travel Concession) /LFC

STATE BANK OF INDIA,NEW DELHI vs. ACIT, CIRCLE-77(1), NEW DELHI

In the result, the appeals of the assessee are dismissed

ITA 2508/DEL/2022[2017-18]Status: DisposedITAT Delhi27 Feb 2024AY 2017-18

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Vivek Gupta, CAFor Respondent: Ms. Dipti Kandola, Sr. DR
Section 10(5)Section 201Section 201(1)

Thus, respectfully following the decision of the Hon'ble Supreme Court, we hold that the assessee is in default within the meaning of section 201(1)(1A) of the Act for non- deduction of tax under Section 192 of the Act on the reimbursement of LTC (Leave Travel Concession) /LFC

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