short deduction of TDS — 177 judgments | BharatTax

SHRI RAM KRUPA MEDICARE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

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

ITA 315/AHD/2026[2021-22]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2021-22

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Years: 2021-22

Section 154Section 154(3)Section 195Section 200ASection 90Section 90(4)

subsequently rectified u/s. 154 of the Act vide order dated 13.11.2020 raising demand of Rs.3,26,770/- on account of short deduction of TDS and interest thereon. 3. Aggrieved with the rectification order passed by CPC-TDS, the assessee had filed an appeal before the first appellate authority, which

INCOME TAX OFFICER, NEW DELHI vs. R L STEEL AND ENERGY LIMITED, NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 3109/DEL/2025[2010-11]Status: DisposedITAT Delhi11 Mar 2026AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshincome Tax Officer, Vs. Rl Steel & Energy Ltd, New Delhi 70, Daryaganj, New Delhi (Appellant) (Respondent) Pan: Aaacr5809B Assessee By : Shri Akhilesh Bhargava, Ca Revenue By: Shri Om Prakash, Sr. Dr Date Of Hearing 07/01/2026 Date Of Pronouncement 11/03/2026

For Appellant: Shri Akhilesh Bhargava, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 143(3)Section 14ASection 43(5)

Ground No. 3 raised by the revenue is challenging the deletion of disallowance of expenses of Rs. 57,28,321/- for short deduction of TDS. 8. We have heard the rival submissions and perused the materials available on record. The Learned AO observed that assessee is regularly hiring cranes

M/S SUGEE TEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4),MUMBAI, MUMBAI

In the result, appeals of the assessee bearing ITA No

ITA 8287/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Mar 2026AY 2022-23

Bench: Shri. Arun Khodpia

For Appellant: Ms. Vinita ShahFor Respondent: Shri. Sanjeev Bhagat Sr. AR

Section 133ASection 194ISection 201Section 201(1)Section 250

determined the TDS liability on the payment of Rs.15,00,000/- at Rs.1,50,000/-. Consequently, the Ld. AO raised a demand for short deduction of TDS amounting to Rs.1,35,000/- under section 201(1) of the Act, along with interest of Rs.1,02,600/- under section

M/S SUGEE TEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4),MUMBAI, MUMBAI

In the result, appeals of the assessee bearing ITA No

ITA 8286/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Mar 2026AY 2020-21

Bench: Shri. Arun Khodpia

For Appellant: Ms. Vinita ShahFor Respondent: Shri. Sanjeev Bhagat Sr. AR

Section 133ASection 194ISection 201Section 201(1)Section 250

determined the TDS liability on the payment of Rs.15,00,000/- at Rs.1,50,000/-. Consequently, the Ld. AO raised a demand for short deduction of TDS amounting to Rs.1,35,000/- under section 201(1) of the Act, along with interest of Rs.1,02,600/- under section

M/S SUGEE TEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4),MUMBAI, MUMBAI

In the result, appeals of the assessee bearing ITA No

ITA 8285/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Mar 2026AY 2019-20

Bench: Shri. Arun Khodpia

For Appellant: Ms. Vinita ShahFor Respondent: Shri. Sanjeev Bhagat Sr. AR

Section 133ASection 194ISection 201Section 201(1)Section 250

determined the TDS liability on the payment of Rs.15,00,000/- at Rs.1,50,000/-. Consequently, the Ld. AO raised a demand for short deduction of TDS amounting to Rs.1,35,000/- under section 201(1) of the Act, along with interest of Rs.1,02,600/- under section

M/S SUGEE TEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4),MUMBAI, MUMBAI

In the result, appeals of the assessee bearing ITA No

ITA 8284/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Mar 2026AY 2018-19

Bench: Shri. Arun Khodpia

For Appellant: Ms. Vinita ShahFor Respondent: Shri. Sanjeev Bhagat Sr. AR

Section 133ASection 194ISection 201Section 201(1)Section 250

determined the TDS liability on the payment of Rs.15,00,000/- at Rs.1,50,000/-. Consequently, the Ld. AO raised a demand for short deduction of TDS amounting to Rs.1,35,000/- under section 201(1) of the Act, along with interest of Rs.1,02,600/- under section

CHIEF MUNICIPAL OFFICER, NAGAR PALIKA,PITHAMPUR vs. ITO, DHAR

Appeal is allowed for statistical purpose

ITA 494/IND/2025[2016-17]Status: DisposedITAT Indore27 Feb 2026AY 2016-17

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2016-17 Chief Municipal Officer, Acit (Tds) Nagar Palika, Opposite Indore बनाम/ Bajaj Tempo, Sector No.1 Vs. Pithampur (Assessee/Appellant) (Revenue/Respondent) Tan: Bplc01981A Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.02.2026 Date Of Pronouncement 27/02/2026

Section 194JSection 201Section 201(1)Section 250Section 251

case and applicable law, Ld. CIT(A) erred in treating the assessee in default within the meaning of section 201(1) for short deduction of TDS u/s 194J for an amount of Rs. 4,36,013. 4. On the facts and circumstances of the case and applicable ... erred in treating the assessee in default within the meaning of section 201(1) for short deduction of TDS u/s/194J for an amount of Rs. 4,36,013 and thereby levying an interest u/s 201(1A) of Rs. 3,91,495. 5.The appellant craves leave to add, amend alter otherwise

CHERUKURI BAPUJI,CHENNAI vs. ITO, NCC-7(1), CHENNAI

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

ITA 2782/CHNY/2025[2020-21]Status: DisposedITAT Chennai16 Feb 2026AY 2020-21

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2782/Chny/2025 िनधा"रण वष" /Assessment Year: 2020-21

For Appellant: Mr. K.Srinandan, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 250Section 54Section 54F

claim deduction u/s. 54F of the Act and not u/s. 54 of the Act as held by the lower authorities. With regard to short deduction of TDS, the Ld. AR submitted that the A.O failed to give credit to the extent of tax deducted on the consideration received

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S AGILUS DIAGNOSTICS LIMITED, GURGAON

ITA 2836/DEL/2025[2017-18]Status: DisposedITAT Delhi04 Feb 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwaldcit, Vs. M/S Agilus Diagnostics Circle-73(1), Room Ltd, No.413, 4Th Floor, Aayakar 306, Tower A, Unitech Bhawa, Laxmi Nagar, Cyber Park, Sector 39, Delhi Gurugram 122002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacs 2809 J Appellant .. Respondent

For Appellant: Sh. Devashish Jain, Adv &For Respondent: Sh. Rajesh Kumar Dhanesta, Sr

Section 192Section 194JSection 201Section 201(1)Section 246(2)Section 250

raising a demand of Rs. 1,00,83,568/- . Separately, penalty proceedings were also initiated against the Respondent on account of such alleged short deduction of TDS. P a g e | 4 M/s Agilus Diagnostics Ltd. (AY: 2017-18) 3. Aggrieved by the above-said order, the Respondent filed

URBAN ADMINISTRATION AMD DEVELOPMENT,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), BHOPAL

In the result, the impugned order is set aside as & by way of

ITA 477/IND/2025[2015-16]Status: DisposedITAT Indore30 Jan 2026AY 2015-16

Bench: Shri B.M. Biyani & Shri Paresh M Joshidirectorate Of Urban Deputy बनाम/ Administrations & Development, Commissioner Of Vs. Nagar Palika Bhawan, 6 No.Bus Income Tax-Tds, Stop, R.S.Market, Bhopal S.O. Huzur, Bhopal(M.P.) (Tan: Bpldo1618B) (Appellant) (Respondent) Assessee By Shri Sapan Usrethe, Adv. & Ms. Apoorva Garg, Ca Revenue By Shri Anup Singh, Cit Dr Date Of Hearing 21.01.2026 Date Of Pronouncement 30.01.2026 आदेश / O R D E R

Section 201Section 201(1)Section 246ASection 250Section 253

deductor would imply double taxation of same income. 5. The learned Commissioner of Income tax (Appeal) NFAC was not justified in determining short deduction of TDS of Rs.2,98,992 alongwith interest of Rs.2,60,123 under section 194J on payment made to CEPT University without appreciating that the total

ORBIT RESORTS LIMITED,CHANDIGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE TDS, GURGAON, GURGAON

In the result, appeal of assessee in ITA No

ITA 4880/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Jan 2026AY 2016-17

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 194CSection 194JSection 201Section 201(1)

other hand, gave part relief and held that the assessee was liable as assessee in default u/s 201(1)/201(1A) for short deduction of TDS u/s 194J on payment of Rs.97,85,332/- only. 4. Now the further aggrieved assessee is in appeal before us. Page

ROYAL WESTERN INDIA TURF CLUB LIMITED,MUMBAI vs. INCOME TAX OFFICER TDS WARD 2(1)(3), MUMBAI, MUMBAI

ITA 7249/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

For Respondent: \nShri Annavaram Kosuri

Section 191Section 194BSection 201Section 201(1)Section 250

Assessing Officer has further erred in levying\ninterest under section 201(1) of the Act amounting to Rs.\n6,59,46,984/- on short deduction of TDS and the CIT(A)\ntoo has erred in upholding the same.\n6. That in view of the facts and circumstances of the case

DCIT (TDS)-2(3), MUMBAI, MUMBAI vs. TATA PLAY LIMITED, MUMBAI

In the result, the appeal of revenue stands dismissed, in terms of aforesaid\nappeals

ITA 5623/MUM/2025[2016-17]Status: DisposedITAT Mumbai02 Jan 2026AY 2016-17

Section 194CSection 194HSection 194JSection 201Section 201(1)

justified\nin not confirming the order of the AO treating the assessee as an 'assessee-in-\ndefault' u/s 201(1) for short deduction of TDs in respect of payments made\ntowards 3 document management fees' without appreciating the fact that the\nnature of services received by the assessee requires certain ... Whether, the Ld. Addl./JCIT(A) erred_in law and on facts in deleting the\ninterest u/s. 201(1A) on the issue of short deduction of TDS on discounts on sale\nof Tata Sky Starter Kits & Recharge Coupons, issue of TDS on payments made\nfor installation service provider