“tax collected at source”

Chapter XVII - Collection & Recovery (TCS)Chapter XVII-BBChapter XVII-BB / Rule 26B / Rule 31AA / Rule 37-I305 judgments

JANTA INDUSTRIES,BASPAIPARA vs. MS.RANJINI SRIKUMAR, INCOME TAX OFFICER(TDS), INCOME TAX OFFICE

In the result, appeal of the assessee in ITA No

ITA 47/RPR/2026[2013-14]Status: DisposedITAT Raipur19 Feb 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.46 & 47/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 Janta Industries Durga Talkies Road, Rajnandgaon (C.G.)-491 441 Pan: Aaffj9101J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds) Centralized Processing Centre (Cpc) Bengaluru ……""यथ" / Respondent

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 200Section 206CSection 234E

section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted

JANTA INDUSTRIES,BASPAIPARA vs. MS.RANJINI SRIKUMAR, INCOMETAX OFFICER(TDS), INCOME TAX OFFICE

In the result, appeal of the assessee in ITA No

ITA 46/RPR/2026[2013-14]Status: DisposedITAT Raipur19 Feb 2026AY 2013-14

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 200Section 206CSection 234E

SUBODH GUPTA,AGRA vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, AGRA

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

ITA 609/AGR/2025[2022-23]Status: DisposedITAT Agra17 Feb 2026AY 2022-23

Bench: : Shri S. Rifaur Rahmanassessment Year: 2022-23 Subodh Gupta Vs. Ito, 71, Saket Colony Shahganj Agra Ward 1(1)(2), Agra Agra Pan : Adqfs4617N (Appellant) (Respondent) Assessee By Shri Prarthna Jalaan, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 17.02.2026 Order

Section 40

case was selected for scrutiny under CASS due to the low income disclosed from liquor receipts on which Tax Collected at Source (TCS) had been deducted, raising the possibility of underreporting taxable profits. Notices under sections 143(2) and 142(1) of the Act were issued, seeking detailed business activity

KNP ASSOCIATES,AGRA vs. WARD 1(1)(1), AGRA

In the result, the appeal of the Assessee is partly allowed

ITA 547/AGR/2025[2020-21]Status: DisposedITAT Agra03 Feb 2026AY 2020-21

Bench: Shri M. Balaganeshknp Associates, Vs. Acit, 10, Panchwati Colony, Circle-1, Vinay Nagar, Bodla, Agra Nashik (Appellant) (Respondent) Pan: Aaufk5403H Assessee By : Shri Rajesh Molhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 03/02/2026

For Appellant: Shri Rajesh Molhotra, CAFor Respondent: Shri Anil Kumar, Sr. DR

Section 143(3)Section 144Section 145Section 145(3)Section 250

made sales to various individuals and credited the sales to the firm’s account in which these individuals were KNP Associates partners and Tax Collected at Source (TCS) was also not collected from the party to whom sale invoices were made. During the assessment proceedings, the Learned AO issued notices

NIRIPRAJ SINGH SOHAL,FARIDABAD vs. ITO WARD 6(1) LUDHIANA, LUDHIANA

In the result, the appeal of the assessee is partly allowed

ITA 6276/DEL/2025[2015-16]Status: DisposedITAT Delhi27 Jan 2026AY 2015-16

For Appellant: Sh. Vinod Kumar, CAFor Respondent: Shri Jitender Singh, CIT DR

Section 139Section 148Section 250Section 271(1)(c)

evaded shall be the tax on the total\nincome assessed as reduced by an amount of advance tax, tax\ndeducted at source, tax collected at source and self-assessment\ntax paid before the issue of notice under section 148.\n6.2 We note that in the assessee's case

JCIT(OSD), CIRCLE 111, DEHRADUN, SUBHASH ROAD vs. M/S SURYANCHAL FURNITECH, BAHADRABAD INDUSTRIAL AREA, HARIDWAR

Appeal is partly allowed

ITA 82/DDN/2025[2017-18]Status: DisposedITAT Dehradun21 Jan 2026AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 82/Ddn/2025 : Asstt. Year: 2017-18 Jcit(Osd), Vs M/S Suryanchal Furnitech, Circle-111, F-104, Bahadrabad Industrial Dehradun-248001 Area, Haridwar-249402 (Appellant) (Respondent) Pan No. Abofs3475L Assessee By : Sh. Himanshu Sharma, Adv. Revenue By : Sh. A. S. Rana, Sr. Dr Date Of Hearing: 15.01.2026 Date Of Pronouncement: 21.01.2026 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1074074259(1) Dated 05.03.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.

For Appellant: Sh. Himanshu Sharma, AdvFor Respondent: Sh. A. S. Rana, Sr. DR

Section 133(6)Section 143(3)Section 68

Taxes, Government of West Bengal, Sales Tax Return filed by the appellant, copy of invoices, ledgers, sale register cash book and challan of Tax Collected at Source against the sales of goods. However, on thorough perusal of the details furnished by appellant, it was observed by the AO that

ASSISSTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1 1, CHENNAI vs. FL SMITH PRIVATE LIMITED, KANCHIPURAM

In the result, the appeals of the revenue in ITA

ITA 1763/CHNY/2024[2017-18]Status: DisposedITAT Chennai21 Jan 2026AY 2017-18

Section 143(3)Section 43(1)

facts and circumstances of the case and in law, the AO erred in granting\nshort credit of tax deducted at source, tax collected at source and advance tax credit\nagainst the TDS, TCS and advance tax claimed by the Appellant in its return of income.\nThe Appellant craves leave

ASSISSTANT COMMISSIONER OF INCOME CORPORATE CIRCLE 1-1, CHENNAI vs. FL SMIDTH PRIVATE LIMITED, KANCHIPURAM

ITA 1731/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Jan 2026AY 2014-15

Section 143(3)Section 43(1)

ASSISSTANT COMMISIONER OF INCOME TAX CORPORATE CIRCLE 1 1, CHENNAI vs. FL SMITH PRIVATE LIMITED, KANCHIPURAM

In the result, the appeals of the revenue in ITA

ITA 1682/CHNY/2024[2015-16]Status: DisposedITAT Chennai21 Jan 2026AY 2015-16

Section 143(3)Section 43(1)

AMIT ASHOK CHANDWANI,PUNE vs. INCOME TAX OFFICER, PUNE

In the result, appeal of the assessee is allowed

ITA 1567/PUN/2025[2013-14]Status: DisposedITAT Pune12 Dec 2025AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1567/Pun/2025 िनधा"रण वष" / Assessment Year : 2013-14 Amit Ashok Chandwani, Vs. Dcit, Circle-14, Pune. Flat No.6, 4Th Floor, Padumji Villa, Nishat Talkies Lane, 10251025, New Nana Peth, Pune- 411002. Pan : Adnpc2333G Appellant Respondent Assessee By : Shri Pramot S. Shingte Revenue By Shri Deepak Kumar Kedia (Virtual) : Date Of Hearing : 14.10.2025 Date Of Pronouncement : 12.12.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.05.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2013-14. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Of The Case & In Law The Cit(А), Nfac Erred In Confirming The Action Of The Ao Of Not Granting Credit For Tcs Of Rs.74,14,161 By One Cromex Liquor Pvt. Ltd. (The Supplier) On The Ground Of It Being Not Reflected In Online Form 26As, Even Though The Appellant Has Paid Such Tcs To The Supplier Along With Respective Bill Payments. The Appellant Prays That The Ao Be Directed To Grant Credit For Tcs.

For Appellant: Shri Pramot S. Shingte

Section 143(2)Section 143(3)Section 205

dismissed the appeal & confirmed the addition of Rs.3,60,000/- made by the Assessing Officer and also confirmed the disallowance of credit of Tax Collected at Sources i.e. TCS of Rs.74,14,161/-. 5. It is the above order against which the assessee is in appeal before this Tribunal ... Rs.6,37,931/- but did not deposit the same in the Government exchequer. The moot issue is as to whether the benefit of tax collected at source should be allowed to the assessee under such circumstances. In my view, the lower authorities erred in denying the benefit of tax collected

KARTHIKEYA HOTELS,HYDERABAD vs. INCOME TAX OFFICER TDS, WARD-1(4), HYDERABAD

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

ITA 1446/HYD/2025[2020-21]Status: DisposedITAT Hyderabad12 Dec 2025AY 2020-21

Bench: the Tribunal. Shri D. Veera Reddy, being the partner of the assessee and who looks after the affairs of the assessee, has filed an affidavit explaining the reasons that, the appeal relates to proceedings under Section 206C of the Income Tax Act, 1961 and that the order of Ld. CIT(A) dated 27.02.2025 was received by email on 27.02.2025. The partner of the assessee was not well and was having medical issues which required frequent visits to the hospitals and upon performing various procedures

Section 206CSection 206C(7)

note of the relevant information, passed an order under Section 206C(6A) and Section 206C(7) of the Act, dated 10.07.2023 and determined tax collected at source and interest of Rs. 4,28,284/-. 7. Aggrieved by the assessment order, the assessee preferred an appeal before Ld. CIT(A). During

SIDHESH MOHAN RAIKAR,NASHIK vs. DEPUTY DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE, BANGLORE

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

ITA 294/PUN/2025[2023-24]Status: DisposedITAT Pune11 Dec 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.294/Pun/2025 Assessment Year : 2023-24

For Appellant: Shri Devendra JainFor Respondent: Shri Pramod Shahkar

Section 143(1)Section 154Section 199Section 5A

that the assessee in the ITR has claimed the TDS at ₹45,28,441 along with advance tax of ₹1,01,100 and Tax collected at source of ₹30,340. The CPC has duly given the credit of advance tax as well as tax collected at source. However

DCIT, SWARGATE PUNE vs. CUMMINS INDIA LTD , PUNE

In the result, appeal of the assessee bearing ITA No

ITA 1256/PUN/2023[2018-19]Status: DisposedITAT Pune04 Dec 2025AY 2018-19

Section 115JSection 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 250Section 80JSection 92C

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE “C” BENCHES : : PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND MS. ASTHA

CUMMINS INDIA LIMITED,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1),, PUNE

In the result, appeal of the assessee bearing ITA No

ITA 632/PUN/2022[2018-19]Status: DisposedITAT Pune04 Dec 2025AY 2018-19

Section 115JSection 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 250Section 80JSection 92C

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “C” BENCHES : : PUNE\n\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS

RENU SANJAY REKHI,PANVEL- RAIGAD vs. DCIT PANVEL, PANVEL

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

ITA 2377/PUN/2025[2018-2019]Status: DisposedITAT Pune28 Nov 2025AY 2018-2019

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2377/Pun/2025 Assessment Year : 2018-19

For Appellant: Shri KushiramFor Respondent: Shri Umesh Phade

Section 143(3)Section 250(6)Section 69C

Income of Rs.26,720/- declared in the return of income for A.Y. 2018-19 furnished on 05.10.2018. Subsequently, based on the information about Tax collected at source appearing in Form No.26AS, it was noticed that the purchases shown therein are 2 Renu Sanjay Rekhi more than the purchases shown

RAM RATAN SINGH PAL,LUCKNOW vs. ASSESSING OFFICER, NFAC, DELHI

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

ITA 387/LKW/2025[2020-21]Status: DisposedITAT Lucknow21 Nov 2025AY 2020-21

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Ram Ratan Singh Pal V. The Assessment Unit 5C/111, Girdhar Kunj Nfac Sector 5, Vrindavan Colony Telibagh, Lucknow (U.P) Tan/Pan:Ahqpp7018N (Appellant) (Respondent) Appellant By: Ms. Gurneet Kaur, Advocate Respondent By: Shri Amit Kumar, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 18.01.2024, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2020-21. 2.0 The Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Year Under Consideration On 15.01.2021, Declaring A Total Income Of Rs.2,81,520/- Under The Head Income From Salary. The Return Filed By The Assessee Was Processed Under Section 143(1) Of The Income Tax Act, 1961 & A Refund Of Rs.2,50,510/- Was Created. Subsequently, The Assessee Filed Revised Return Of Income Under Section 139(5) Of The Act On 25.02.2021, Declaring The Same Income Originally Returned, I.E., Rs.2,81,520/-. In The Revised Return Of Income, The Assessee Declared Income From Salary At Rs.2,81,520/- & Income From

For Appellant: Ms. Gurneet Kaur, AdvocateFor Respondent: Shri Amit Kumar, D.R

Section 139(5)Section 143(1)Section 144Section 145(3)Section 270ASection 44A

income had been declared at Nil. The case of the assessee was selected for complete scrutiny for the reason of low income from Tax Collected at Source (TCS) receipts from liquor. The Assessing Officer (AO) issued statutory notices to the assessee. However, the assessee neither responded to the notices issued

INCOME TAX OFFICER, WARD-1, NELLORE vs. VENKATA RAMANAMMA SAKAMURI, NELLORE

In the result, the appeal filed by the revenue being devoid and bereft of any substance is dismissed

ITA 482/HYD/2025[2018-19]Status: DisposedITAT Hyderabad14 Nov 2025AY 2018-19

Bench: Us:

Section 147Section 148Section 148ASection 151

Bank: Rs.1,45,89,000/-; (iii) cash withdrawals from bank account maintained with Andhra Pragati Grameena Bank: Rs. 3,65,500/-; and (iv) tax collected at source (TCS) on transaction of liquor with DEP Commissioner of Prohibition and Excise, Nellore: Rs.1,74,11,245/-, but had not filed his return

FAURECIA EMISSIONS CONTROL TECHNOLOGIES INDIA PRIVATE LIMITED,CHENNAI vs. ASSISTANT / DEPUTY COMMISSIONER OF INCOME TAX - CORPORATE CIRCLE 1(1) CHE, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 1223/CHNY/2025[2023-24]Status: DisposedITAT Chennai14 Nov 2025AY 2023-24

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.1223/Chny/2025 Assessment Years: 2023-24 Faurecia Emissions Control Assistant Commissioner Of Technologies India Pvt Ltd, Income Tax, 1St Floor, No.634, Karumuthu Center, Corporate Circle-1(1), Anna Salai, Nandanam, Chennai. Chennai-600 035 [Pan: Aaaca8450F] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.Siddhesh Chaugula, C.A. प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 04.09.2025 घोषणा की तारीख /Date Of Pronouncement : 14.11.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.Siddhesh Chaugula, C.AFor Respondent: Ms.R.Anitha, Addl.CIT

Section 139Section 139(9)Section 142Section 143Section 143(1)Section 143(1)(a)

determined after adjustment of the tax 97[, interest and fee], if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, 98[any relief allowable under section 89,] any relief allowable under an agreement under section 90 or section

ASSISTANT COMMISSIONER OF INCOME TAX, DELHI vs. VIREET INVESTMENTS PRIVATE LIMITED, DELHI

In the result, the appeal of Revenue is partly allowed as boave for statistical purpose

ITA 3010/DEL/2024[2007-08]Status: DisposedITAT Delhi14 Nov 2025AY 2007-08

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 10(38)Section 115J

further submitted that the STT was a kind of financial transaction tax similar to Tax Collected at Source (‘TCS’). It was submitted that the STT is a direct tax levied on every purchase and sale of securities that are listed on the recognized stock exchanges in India. STT is governed

DCIT CIRCLE 4(2), NEW DELHI vs. CANON INDIA PVT. LTD., NEW DELHI

In the result, to sum up and conclude:

ITA 1038/DEL/2023[2005-06]Status: DisposedITAT Delhi10 Nov 2025AY 2005-06

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Vijay B. Basanta, CIT-DR

Section 10ASection 143(3)Section 254Section 92C

such tax or penalty and ending on the date of the grant or the refund. ******** By the Amending Act, 1989, reference to "tax collected at source" section 206C was inserted in the Income-tax Act. Thus we find that interest u/s 244A of the Act is available to the assessee ... Advance Tax paid; Tax Deducted at Source; Tax collected at source u/s 206C; tax or penalty from the date of payment of such tax or penalty. 24. In the instant case that the assessee has determined a tax payable of Rs 1,02,768/- and has claimed Foreign Tax Credit

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