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“tax collected at source”

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

The decision most relied on for tax collected at source is Chandigarh (iii) Meeraj Estate & Developers v. DCIT (116 ITD 301), cited in 46 judgments on BharatTax.

Leading authorities on tax collected at source

Chandigarh (iii) Meeraj Estate & Developers v. DCIT
116 ITD 301 · 2009 · ITAT
46
citing judgments

The case is cited for its relevance to provisions concerning Tax Deducted at Source (TDS) and Tax Collected at Source (TCS), particularly in relation to amendments introduced by the Finance Bill, 2012, including Section 234E.

Toyo Engg. India Ltd. v. JCIT
5 SOT 616 · 2006 · ITAT
28
citing judgments

Tax deducted at source (TDS) is a method of collection, not a levy of tax. Credit for TDS can be granted even if the corresponding income is not yet assessable, as long as the assessee follows a consistent method of accounting.

Commissioner of Income Tax, New Delhi v. Eli Lilly and Company (India) Private Ltd.
15 SCC 1 · 2009 · Reported
23
citing judgments

Income tax is deductible at source under Section 4(2) and Section 192(1) of the Income Tax Act, 1961, where a sum paid to a non-resident is chargeable to tax. These sections are part of the machinery provisions for the collection and recovery of tax.

CIT v. Hutchison Essar Telecom Ltd.
323 ITR 230 · 2010 · High Court
23
citing judgments

An order for default committed under Section 206C of the Income Tax Act cannot be passed after the expiry of four years from the end of the relevant financial year. This limitation period is considered reasonable, similar to Section 201(3) concerning tax deduction at source.

CIT v. Kalyani Steels Ltd.
91 Taxmann.com 359 · 2018 · High Court
22
citing judgments

Tax is not deductible at source if there is no income embedded in a payment. TDS is merely an alternative method for tax collection.

CIT v. Adisankara Spinning Mills (P.) Ltd.
362 ITR 233 · 2014 · High Court
14
citing judgments

A technical breach of filing a statutory form, such as Form 27C, can be condoned. No liability under section 206C(6A) or 206C(7) can be fastened on the assessee if the statutory form is filed, even if not furnished in time.

DIT(E) v. Sri Belimatha Mahasamsthana Socio Cultural and Educational Trust
336 ITR 694 · 2012 · High Court
13
citing judgments

Denial of exemption under Section 11 of the Income Tax Act is not warranted if donations collected by an educational trust are not challenged by authorities and the source of corpus donations is duly proved.

ITO v. Mega Collections (p.) Ltd.
151 Taxmann.com 403 · 2023 · Reported
12
citing judgments

Loan transactions cannot be treated as unexplained cash credit under section 68 if the assessee proves the identity, creditworthiness, and genuineness of the creditors by submitting their PAN, address, income tax returns, audited financial statements, and bank statements, and also proves the source of source.

Judgments citing tax collected at source

Tata Cummins Private Limited, Pune vs. The DCIT Circle-1-Jamshedpur and the Assessment Unit, Income-Tax Department, NFAC, Delhi, Jamshedpur

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

ITA 430/RAN/2024[2021-22]Status: DisposedITAT Ranchi12 Jun 2025AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaytata Cummins Private Limited, D.C.I.T., Cummins India Office, Tower-A, 7Th Circle-1, Vs. Floor, Survey No. 21, Balewadi, Pune, Jamshedpur. Maharashtra. Pan No. Aaact 6353 L Appellant/ Assessee Respondent/ Revenue

234C. 7. In regard to grounds No. 8 and 9 of the appeal which are credit for tax deducted at source and tax collected at source, the issue is restored back to the file of Assessing Officer to compute the same in accordance with law after granting the assessee adequate

Wildernest Better Living & Maintenance Co-Operative Society Limited, Pune vs. Income Tax Officer, Ward 6(1), Pune

In the result, the appeal of the assessee is allowed

ITA 856/PUN/2025[2021-22]Status: DisposedITAT Pune23 May 2025AY 2021-22

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.856/Pun/2025 िनधा"रण वष" / Assessment Year: 2020-21 Wildernest Better Living V The Income Tax Officer, Maintenance Co-Operative S Ward-6(1), Pune. Society Limited, Plot No.58, 59 & 60, Woldernest Society, Khadakwasla, Taluka Haveli, Pune – 411024. Maharashtra. Pan: Appellant/ Assessee Respondent / Revenue Assessee By Shri Arpit Dnyandeo Dambhare & Shri Deepak Sasar – Ca’S Revenue By Shri Madhan Thirmanpalli – Addl.Cit(Dr) Date Of Hearing 15/05/2025 Date Of Pronouncement 23/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Directed Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal), Panaji Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2021-22 Dated

Section 139Section 139(1)Section 142Section 143(1)Section 143(3)Section 250Section 80PSection 80P(2)(d)

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

Som Nath Virmani and Sons HUF, Haryana vs. Income Tax Officer Ward-4(1), Gurgaon, Haryana

In the result, the appeal of the Assessee is allowed

ITA 5081/DEL/2024[2015-16]Status: DisposedITAT Delhi20 May 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri M. Balaganeshm/S. Som Nath Virmani & Vs. Income Tax Officer, Sons Huf, Ward-5(1), Flat No. 303, Soverign 1, Gurgaon Vatika City, Sector-49, Sohna Road, Gurgaon-122001 Haryana (Appellant) (Respondent) Pan: Aanhs1927F Assessee By : Dr. Rakesh Gupta, Adv Shri Somit Aggarwal, Adv Revenue By: Shri Manish Gupta, Sr. Dr Date Of Hearing 20/05/2025 Date Of Pronouncement 20/05/2025

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Manish Gupta, Sr. DR
Section 144BSection 147Section 148Section 271(1)Section 271(1)(c)

evaded shall be the tax on the total income assessed as reduced by the amount of advance tax, tax deducted at source, tax collected at source and self-assessment tax paid before the issue of notice under section 148." 10. Thus, the amount of tax sought to be evaded shall ... into consideration the amount of tax on the total income assessed as reduced by the amount of advance tax, tax deducted at source, tax collected at source and self-assessment tax paid before the issue of notice u/s 148. The case of the assessee is covered by this clause

DCIT, Circle-2(1), Hyderabad vs. Ingenerie Technologies Solutions Private Limited, Hyderabad

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

ITA 837/HYD/2024[2016-17]Status: DisposedITAT Hyderabad19 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: MS Hema Murali Krishnan, AdvocateFor Respondent: Shri Narender Kumar Naik, CIT-DR
Section 147Section 148Section 68Section 69A

although, the appellant company claimed to have received cash on sale of scrap, but, could not file relevant evidences including the details of tax collected at source on sale of scrap and returns filed in Form no.27EQ to report the said transaction. The appellant company could not file relevant details

Pune Zilha Madhyawati Sakakak Pune, Pune vs. ITO, Ward 6(3), Pune

In the result, appeal of the assessee is allowed

ITA 322/PUN/2025[2019-20]Status: DisposedITAT Pune30 Apr 2025AY 2019-20

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.322/Pun/2025 िनधा"रण वष" / Assessment Year: 2019-20 Pune Zilla Madhyawati V The Income Tax Officer, Sakakak, S Ward-6(3), Pune. 92 Ranjan Co-Op Society, Shukrawar Peth, Shukrawar Peth S.O., Pune – 411002. Maharashtra. Pan: Aaatp6962E Appellant/ Assessee Respondent / Revenue

Section 139Section 139(1)Section 142Section 143(1)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

determined after adjustment of the tax, interest and fee, if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, 37[any relief allowable under section 89,] any relief allowable under an agreement under section 90 or section

Seth Rb Moondhra Memorial Charitable Trust, Bani Park, Jaipur vs. CIT Exemption(1), Jaipur

In the result the appeal of the assessee is allowed

ITA 610/JPR/2024[2013-14]Status: DisposedITAT Jaipur29 Apr 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Mrs. Prabha Rana, Advocate &For Respondent: Shri Gautam Singh Choudhary
Section 11(1)(a)Section 11(5)Section 12ASection 2

shall be determined after adjustment of the tax and interest, if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, any relief allowable under an agreement under section 90 or section 90A, or any relief allowable under section

Inderpal Singh Chhabra, Rourkela vs. ACIT, Rourkela

In the result, appeal of the assessee is allowed

ITA 450/CTK/2024[AY 2018-19]Status: DisposedITAT Cuttack08 Apr 2025

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.450/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2018-2019) Inderpal Singh Chhabra Vs Acit, Circle Rourkela Prop: Essar Enterprises Daily Market, C/O Crazy Cool, Main Rd, Po/Ps : Rourkela, Dist : Sundargarh Pan No. :Ajlpc 6337 J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.K.Mishra & Shri Baidyanath Behera, Advocates राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated 04.09.2024 In Din & Order No.Itba/Nfac/S/250/2024-25/1068345718(1)), For The Assessment Year 2018-19. 2. Shri P.K.Mishra, Advocate Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. The Assessee Is Engaged In The Transportation Of Coal & Trading In Coals. It Was Submitted By Ld Ar That The Original Return Filed By The Assessee Came To Be Processed U/S.143(3) Of The Act By The Nfac & The Assessment Came To Be Completed On 10.02.2021 Accepting The Returned Income. Ld Ar Drew Our Attention To Page 3 Of The Paper Book

For Appellant: Shri P.K.Mishra & Shri BaidyanathFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 142(1)Section 143(3)Section 206CSection 43B

Please furnish copy of assessment order and appellate order of the last three assessment years, if any. 15. Party wise details of tax collected at source. 16. Details of parties who has filed declaration as per provisions of section 206C(1A) of the act along with amount of sale ... with complete postal address. Please find attached Month wise and party wise sales & purchases with complete postal address. 7. Party wise details of tax collected at source. Please find attached TCS deducted and deposited for relevant expenses debited to P&L account and also find copy of TCS return along

Shubham Traders, Sirmoli Barichina vs. ITO Ward -2(3)(3) Almora, Almora

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

ITA 12/DDN/2024[2017-18]Status: DisposedITAT Dehradun02 Apr 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Shubham Traders, Vs. Ito, Sirmoli Barichina Almora, Ward-2(3) (3), Uttarakhand 266 624 Almora, (Appellant) (Respondent) Pan:Aamas6590E Assessee By : None Revenue By: Shri S. K. Chaterjee, Cit Dr Date Of Hearing 17/03/2025 Date Of Pronouncement 02/04/2025

For Appellant: NoneFor Respondent: Shri S. K. chaterjee, CIT DR
Section 133(6)Section 142(1)Section 144

consideration. The assessee was asked reason for not filing the income tax Shubham Traders return even after doing the noticeable business and deducting tax collected at source of Rs 1,63,279/-. The assessee did not submit any satisfactory reply for the same. Required details in respect of allotment ... liquor shop and they had also made cash deposits for making payments to the suppliers and that purchases were also duly subjected to tax collected at source, the Learned AO proceeded to estimate the net profit arising from such business. For this purpose, the Learned AO estimated the total purchases

Vijay Vyankatrao Mane, Sadashiv Peath vs. Additional Commissioner, Addl/JCIT(A)- Chandigarh

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

ITA 1845/PUN/2024[2015-2016]Status: DisposedITAT Pune01 Apr 2025AY 2015-2016

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Arvind Desai
Section 143(1)Section 143(1)(a)

shall be determined after adjustment of the tax and interest, if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, any relief allowable under an agreement under section 90 or section 90A, or any relief allowable under section

Vineet Thakar, Navi Mumbai vs. ITO(41)(4)(4), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 6098/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Mar 2025AY 2014-15

Bench: Shri Saktijit Dey & Shri Prabhash Shankar

For Appellant: Shri Devendra Jain,ARFor Respondent: Ms. Kavitha Kaushik (Sr. DR)
Section 147Section 234ASection 271(1)(c)Section 69A

evaded shall be the tax on the total income assessed as reduced by the amount of advance tax, tax deducted at source, tax collected at source and self-assessment tax paid before the issue of notice under section 148." 6.2. Thus, the amount of tax sought to be evaded shall ... into consideration the amount of tax on the total income assessed as reduced by the amount of advance tax, tax deducted at source, tax collected at source and self- assessment tax paid before the issue of notice u/s 148. The case of the assessee is covered by this clause

E I P R (India) Private Limited, Mumbai, Maharashtra vs. Deputy Commissioner of Income Tax, Circle 3(1)(1), Mumbai, Maharashtra

In the result, the appeal of the assessee is allowed

ITA 351/MUM/2025[2017-2018]Status: DisposedITAT Mumbai26 Mar 2025AY 2017-2018

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Gyaneshwar Kataram, CAFor Respondent: Shri Hemanshu Joshi, (Sr. DR)
Section 143(1)Section 37(1)

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

Jasrati Education Solutions Limited, Gurgaon vs. Additional Joint Deputy Assistant Commissioner of Income Tax, Delhi

ITA 1148/DEL/2024[2018-19]Status: DisposedITAT Delhi21 Mar 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

For Appellant: Shri Gaurav Jain, Advocate &For Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 14Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 238Section 30(4)Section 31

dues under the provisions of Income Tax Act, 1961, including taxes, duty, penalties, interest, fines, cesses, unpaid tax deducted at source / tax collected at source, whether admitted or not, due or contingent, whether part of above claim of income tax authorities or not, asserted or unasserted, crystallized or uncrystallised, known

Jasrati Education Solutions Limited, Gurgaon vs. Assistant Joint Deputy Assistant Commissioner of Income Tax, Delhi

ITA 1147/DEL/2024[2013-14]Status: DisposedITAT Delhi21 Mar 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Anubhav Sharma

For Appellant: Shri Gaurav Jain, Advocate &For Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 14Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 238Section 30(4)Section 31

dues under the provisions of Income Tax Act, 1961, including taxes, duty, penalties, interest, fines, cesses, unpaid tax deducted at source / tax collected at source, whether admitted or not, due or contingent, whether part of above claim of income tax authorities or not, asserted or unasserted, crystallized or uncrystallised, known

Xcellon Education Limited, Ahmedabad vs. Addl. CIT, TDS, Ahmedabad

The appeal of the assessee is allowed

ITA 2681/AHD/2017[2016-2017]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2016-2017

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

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. In the impugned case before us the default has occurred ... 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. 25. Both the parties were confronted with this position

Xcellon Education Limited, Ahmedabad vs. Addl. CIT, TDS, Ahmedabad

The appeal of the assessee is allowed

ITA 2680/AHD/2017[2016-2017]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2016-2017

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

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. In the impugned case before us the default has occurred ... 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. 25. Both the parties were confronted with this position

Xcellon Education Limited, Ahmedabad vs. Addl. CIT, TDS, Ahmedabad

The appeal of the assessee is allowed

ITA 2679/AHD/2017[2015-2016]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2015-2016

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

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. In the impugned case before us the default has occurred ... 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. 25. Both the parties were confronted with this position

Xcellon Education Limited, Ahmedabad vs. Addl. CIT, TDS, Ahmedabad

The appeal of the assessee is allowed

ITA 2678/AHD/2017[2015-2016]Status: DisposedITAT Ahmedabad07 Mar 2025AY 2015-2016

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 133ASection 201Section 201(1)Section 250(6)Section 271CSection 272A(2)(g)

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. In the impugned case before us the default has occurred ... 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. 25. Both the parties were confronted with this position

ACIT, New Delhi vs. M/S. Saurer Embroidery Systems India Pvt. Ltd., New Delhi

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

ITA 3508/DEL/2012[2002-03]Status: DisposedITAT Delhi27 Feb 2025AY 2002-03

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Abhimanyu Jhamba, AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 115BSection 142Section 145(3)Section 69A

Books of Accounts and the Appellant had furnished complete information in respect of the same inter-alia including the statutory compliance(s) under Tax Collected at Source (TCS) provisions. 7 That on the facts and circumstances of the case and in law, the Ld. CIT (A) has failed to appreciate

Nexion Surfaces Pvt. Ltd., Lalpar, Gungan, Rajkot vs. The ACIT Cir-1(1), Rajkot

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

ITA 692/RJT/2024[2023-24]Status: DisposedITAT Rajkot26 Feb 2025AY 2023-24

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm

For Appellant: Shri Dhinal Shah, Ld. ARFor Respondent: Shri Shramdeep Sinha, Ld. CIT (DR)
Section 139(1)Section 143(1)

that took place during the financial year — 2022-23 were executed in the name of NIPL. The tax deducted at source (“TDS”) and tax collected at source (“TCS”) are in the PAN of NIP. Further the advance tax was also paid in the PAN of NIPL. All the transactions related ... after giving effect to such a demerged order. As the undertaking was transferred from NIPL to NSPL, all the tax deducted at source, tax collected at source and advance tax reported/paid in PAN and TAB of NIPL are claimed in the tax computation of NSPL. The credit of such

Addi Charitable Trust, New Delhi vs. CIT Exemption, Delhi

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

ITA 3010/DEL/2023[2023-24]Status: DisposedITAT Delhi28 Jan 2025AY 2023-24

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