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“Section 194(3)(viia)(b)”

Section References (mined)Section 194Section 194(3)(viia)(b)66 judgments

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (SAHAR BRANCH),MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

ITA 6442/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act 13 ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. makes no distinction between members

CITIZENCREDIT CO OPERATIVE BANK LIMITED (FOUR BUNGALOWS BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

ITA 6441/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MAHIM BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

ITA 6440/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

CITIZENCREDIT CO-OPERATIVE BANK LTD (MAHIM BRANCH),MUMBAI vs. ITO (TDS)- WARD 1(1)(4), MUMBAI

ITA 6439/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act 13 ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. makes no distinction between members

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MAHIM BRANCH),MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

ITA 6438/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act 13 ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. makes no distinction between members

CITIZENCREDIT C-OPERATIVE BANK LIMITED (MAROL BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

ITA 6437/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act 13 ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. makes no distinction between members

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MAROL BRANCH) ,MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

ITA 6436/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

CITIZENCREDIT CO-OPERATIVE BANK LTD (MAROL BRANCH),MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

ITA 6435/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

CITIZENCREDIT CO OPERATIVE BANK LIMITED (KULA BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

ITA 6434/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (HILL ROAD BRANCH) ,MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

ITA 6433/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act 13 makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (HILL ROAD BRANCH),MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

ITA 6432/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act 13 ==End of OCR for page 13== ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (HILL ROAD BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

ITA 6431/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MANORI BRANCH),MUMBAI vs. ITO (TDS) 1(1)(4), MUMBAI

ITA 6430/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MANORI BRANCH),MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

ITA 6429/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

CITIZEN CREDIT CO OPERATIVE BANK LIMITED ( MULUND BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

ITA 6428/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

CITIZENCREDIT CO OPERATIVE BANK LIMITED (MULUND BRANCH),MUMBAI vs. ITO (TDS) 1(1)(4), MUMBAI

ITA 6427/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

CITIZENCREDIT CO OPERATIVE BANK LIMITED (SANTACRUZ BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

ITA 6426/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

CITIZENCREDIT CO OPERATIVE BANK LIMITED ( SANTACRUZ BRANCH),MUMBAI vs. ITO (TDS) 1(1)(4), MUMBAI

ITA 6425/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act 13 ITA Nos.6035 to 6042 & 6385 to 6442/M/2025 Citizen Credit Co-operative Bank Ltd. makes no distinction between members

CITIZENCREDIT CO OPERATIVE BANK LIMITED (BYCULLA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

ITA 6424/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

CITIZENCREDIT CO OPERATIVE BANK LIMITED (BYCULLA BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

ITA 6423/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

deduction of tax on payment of interest to members. The matter was carried to appellate forums where a view was taken that section 194(3)(viia)(b) of the Act makes no distinction between members and non-members for the purpose of TDS. Hence, Co-op. banks are required

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Section 194(3)(viia)(b) — 66 judgments | BharatTax | BharatTax