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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

Bhramarbar Sahoo, Bijayachandrapur vs. ITO, TDS, Cuttack

In the result, both appeals of the assessee are dismissed

ITA 85/CTK/2023[2015-16]Status: DisposedITAT Cuttack20 Oct 2023AY 2015-16
For Appellant: Shri Sheshadeb Das, AdvocateFor Respondent: Shri Charan Dass, Sr. DR
Section 206C

scrap at all. It was the submission that the AO did not accept the contention of the assessee and non-collection of TCS (Tax Collected at Sources) levied tax u/s.206C of the Act. It was the submission that the levy as made by the AO and as confirmed

Million Traders Bhopal P Ltd, Bhopal vs. The ACIT, CPC, Bengaluru

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

ITA 125/IND/2023[2018-19]Status: DisposedITAT Indore12 Oct 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(1)Section 234B

which is relevant for the credit of TDS whereas the Rule 37-I of the Income Tax Rules is relevant for credit for Tax Collected at Source(TCS) however the under line principles for both the provisions is same as credit of TDS or TCS to be allowed against ... issued at first place. If we look at the provisions of section 206C read with section 190 of the Act, the nature of tax collection at source (TCS) is exactly identical to TDS and it is in the nature of tax on income which has been collected at source

Million Traders Bhopal P Ltd, Bhopal vs. The ACIT, CPC, Bengaluru

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

ITA 124/IND/2023[2017-18]Status: DisposedITAT Indore12 Oct 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(1)Section 234B

which is relevant for the credit of TDS whereas the Rule 37-I of the Income Tax Rules is relevant for credit for Tax Collected at Source(TCS) however the under line principles for both the provisions is same as credit of TDS or TCS to be allowed against ... issued at first place. If we look at the provisions of section 206C read with section 190 of the Act, the nature of tax collection at source (TCS) is exactly identical to TDS and it is in the nature of tax on income which has been collected at source

Sushil Kumar Marlecha, Pali vs. Deputy/Asstt, CIT (CPC-TDS) / ITO, TDS-1, Ghaziabad / Jodhpur

In the result, the appeals of the assessee are allowed

ITA 123/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14

Bench: Its Hearing Before Your Honour.”

Section 200Section 200(3)Section 200ASection 201Section 205CSection 206CSection 234E

section (3) of section 2060 which is to be delivered or caused to be delivered for fax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July 2012.” In this regard, Hon'ble High Court of Gujarat in civil ... 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 200A: Processing of statements of tax deducted at source (1) Where

National Stock Exchange of India Ltd, Mumbai vs. DCIT-Circle-7(1)(1), Mumbai

In the result grounds of appeal raised by the assessee is allowed

ITA 732/MUM/2023[2020-21]Status: DisposedITAT Mumbai22 Sept 2023AY 2020-21

Bench: Shri Kuldip Singh & Shri Gagan Goyalnational Stock Exchange Of India Limited Exchange Plaza, Bandra Kurla Complex, Bandra East, Mumbai-400 051 Pan: Aaacn1797L ...... Appellant Vs. Dcit Circle-7(1)(1) R. No. 126, 1St Floor, Aayakar Bhavan, Church Gate Mumbai-400 020 ..... Respondent

For Appellant: Shri Jehangir Mistri, Ld. ARFor Respondent: Shri S. Sribivasu, Ld. DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 250

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

Sarda Devi Chechani, Udaipur vs. ITO TDS, Udaipur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 127/JODH/2021[2013-14]Status: DisposedITAT Jodhpur23 Aug 2023AY 2013-14
Section 206CSection 5

206C(7) on 29.03.2019 holding the assessee as ‘deemed to be an assessee in default’ u/s 206C(6A) in respect of TCS (Tax Collection at Source) amounting to Rs.21,295/- which she failed to collect and deposit to the Government account in respect of sales of forest produce 'Phuwar ... sellers of such goods are therefore required to collect TCS at the prescribed rates and deposit in the Government account and the said tax collected at source is given credit to the buyer in his tax assessment by treating the same as tax payment made on behalf of the buyer

Sarda Devi Chechani, Udaipur vs. ITO TDS, Udaipu

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 126/JODH/2021[2012-13]Status: DisposedITAT Jodhpur23 Aug 2023AY 2012-13
Section 206CSection 5

206C(7) on 29.03.2019 holding the assessee as ‘deemed to be an assessee in default’ u/s 206C(6A) in respect of TCS (Tax Collection at Source) amounting to Rs.21,295/- which she failed to collect and deposit to the Government account in respect of sales of forest produce 'Phuwar ... sellers of such goods are therefore required to collect TCS at the prescribed rates and deposit in the Government account and the said tax collected at source is given credit to the buyer in his tax assessment by treating the same as tax payment made on behalf of the buyer

Sarda Devi Chechani, Udaipur vs. ITO TDS, Udaipur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 125/JODH/2021[2011-12]Status: DisposedITAT Jodhpur23 Aug 2023AY 2011-12
Section 206CSection 5

206C(7) on 29.03.2019 holding the assessee as ‘deemed to be an assessee in default’ u/s 206C(6A) in respect of TCS (Tax Collection at Source) amounting to Rs.21,295/- which she failed to collect and deposit to the Government account in respect of sales of forest produce 'Phuwar ... sellers of such goods are therefore required to collect TCS at the prescribed rates and deposit in the Government account and the said tax collected at source is given credit to the buyer in his tax assessment by treating the same as tax payment made on behalf of the buyer

Union Bank of India, Mumbai vs. DCIT, Cir-3(4), Mumbai

In the result, all the three appeals of the assessee are allowed partly for statistical purpose

ITA 1438/MUM/2023[2009-10]Status: DisposedITAT Mumbai25 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () & Assessment Year: 2009-10 & Assessment Year: 2013-14 M/S Union Bank Of India Deputy Commissioner Of Income Union Bank Bhavan, Tax, Circle- (Ltu)-2, 239, Vidhan Bhavan Marg, Vs. 29Th Floor, World Trade Centre, Nariman Point, Cuffe Parade, Mumbai- 400005 Mumbai- 400021 Pan No. Aaacu 0564 G Appellant Respondent

For Appellant: C NareshFor Respondent: Shri Ankush Kapoor, DR
Section 143(1)Section 147Section 234DSection 36(1)(viia)

addition to the said amount, simple interest thereon calculated in the following manner, namely :- (a) where the refund is out of any tax collected at source under section 206C or paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding

Union Bank of India, Mumbai vs. DCIT, Cir-(Ltu)-2, Mumbai

In the result, all the three appeals of the assessee are allowed partly for statistical purpose

ITA 1437/MUM/2023[2009-10]Status: DisposedITAT Mumbai25 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () & Assessment Year: 2009-10 & Assessment Year: 2013-14 M/S Union Bank Of India Deputy Commissioner Of Income Union Bank Bhavan, Tax, Circle- (Ltu)-2, 239, Vidhan Bhavan Marg, Vs. 29Th Floor, World Trade Centre, Nariman Point, Cuffe Parade, Mumbai- 400005 Mumbai- 400021 Pan No. Aaacu 0564 G Appellant Respondent

For Appellant: C NareshFor Respondent: Shri Ankush Kapoor, DR
Section 143(1)Section 147Section 234DSection 36(1)(viia)

addition to the said amount, simple interest thereon calculated in the following manner, namely :- (a) where the refund is out of any tax collected at source under section 206C or paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding

Sionc Pharmaceuticals Private Limited, Visakhapatnam vs. Deputy Commissioner of Income Tax, Circle 3(1), Visakhapatnam

In the result, appeal of the assessee is dismissed

ITA 40/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam14 Jul 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.40/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2019-20) Sionc Pharmaceuticals Private Ltd. Vs. Deputy Commissioner Of D.No.43-11-56, Subbalakshminagar Income Railway New Colony Circle-3(1) Visakhapatnam Visakhapatnam [Pan : Aalcs7973C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 139(1)Section 143(1)Section 36(1)(va)

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

Pushpagiri Medical Society, Thiruvalla vs. ACIT, Exemption Circle, Thiruvananthapura

In the result, the assessee’s appeal is allowed

ITA 599/COCH/2022[2018-2019]Status: DisposedITAT Cochin16 Jun 2023AY 2018-2019

Bench: Shri Sanjay Arora & Shri Aby T.Varkeypushpagiri Medical Society Asst. Cit Thiruvalla 689101 (Exemptions) Vs. Pan – Aaatp2418H Cochin

For Appellant: Shri Abraham K Thomas, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10Section 12ASection 143(3)Section 144BSection 154Section 272B

income from other sources (rs. 80.64 lacs), aggregating to Rs.179.30 cr., inadvertently made in the computation-sheet afore- referred, credit for TDS and tax collected at source (TCS) at Rs. 167.89 lacs and Rs.1.45 lacs respectively. The non-credit of TDS and TCS, as it transpires

Surjit Memorial Educational Society, Ferozepur vs. Income Tax Officer ( Exemptions ) Ward, Amritsar

In the result, the appeals of the assessee bearing ITA No

ITA 203/ASR/2022[2019-20]Status: DisposedITAT Amritsar13 Jun 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 200Section 200ASection 206CSection 234ESection 250o

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." 7.1. Clauses (c) to (f) of section 200A(1) was substituted

Surjit Memorial Educational Society, Ferozepur vs. Income Tax Officer ( Exemptions ) Ward, Amritsar

In the result, the appeals of the assessee bearing ITA No

ITA 202/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 200Section 200ASection 206CSection 234ESection 250o

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." 7.1. Clauses (c) to (f) of section 200A(1) was substituted

The District Magistrate, Badaun vs. ITO(TDS), Moradabad

Appeal is allowed

ITA 3483/DEL/2019[2009-10]Status: DisposedITAT Delhi24 May 2023AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 201Section 201(1)Section 206Section 206CSection 206C(6)

said provisions of Section 201 enlarging the period of limitation, however, the said amendment is not retrospective. Accordingly, the liability of tax collected at source is also a vicarious liability of the assessee to assist the department in the measure to avoid any possibility of tax avoidance by the persons

Shankar Dayal HUF, New Delhi vs. ITO, Ward-30(7), Delhi

In the result, the appeal of the assessee is allowed

ITA 2200/DEL/2022[2019-20]Status: DisposedITAT Delhi17 May 2023AY 2019-20

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. R. S. Singhavi, AdvFor Respondent: Sh. Ram Dhan Meena, Sr. DR
Section 139Section 142Section 143(1)Section 143(1)(a)Section 154Section 251(1)(a)Section 50CSection 54E

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

Honourable Packaging P Ltd, Dhar vs. The DCIT 1(1), Indore

In the result, the appeal of the assessee is dismissed

ITA 348/IND/2022[2017-18]Status: DisposedITAT Indore28 Apr 2023AY 2017-18

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The 143(1).

Section 143(1)Section 143(1)(a)Section 154Section 2Section 36(1)(va)

Income Tax Return Income Tax Payment 210900 210900 Double taxation Interest on tds (Tax 1422 1422 Double taxation Deducted at source) and tcs (Tax Collected at Source) 3 I.TA No. 348/IND/2022 A.Y. 2017-18 Page No Honourable packaging P. Ltd. vs. DCIT Interest on 120 Nil Payment related delay payment

The District Magistrate Collectorate, Bijnor vs. ITO (TDS), Moradabad

In the result, appeal of the assessee is partly allowed

ITA 7985/DEL/2019[2009-10]Status: DisposedITAT Delhi24 Mar 2023AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.7985/Del/2019 िनधा"रणवष"/Assessment Year: 2009-10 बनाम The District Magistrate Collectorate, Ito (Tds), Vs. Bijnor, Uttar Pradesh. Moradabad. Pan No. Lkndo6243G अपीलाथ" Appellant ""यथ"/Respondent

Section 206Section 206C

said provisions of Section 201 enlarging the period of limitation, however, the said amendment is not retrospective. Accordingly, the liability of tax collected at source is also a vicarious liability of the assessee to assist the department in the measure to avoid any possibility of tax avoidance by the persons

Delhivery Pvt. Ltd., New Delhi vs. Pr, CIT-3, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1036/DEL/2021[2015-16]Status: DisposedITAT Delhi16 Mar 2023AY 2015-16

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 1036/Del/2021 : Asstt. Year : 2015-16 Delhivery Pvt. Ltd., Vs Pr. Cit-3, Plot No. 5, Sector-44, Central Revenue Building, Gurugram, Haryana-122002 New Delhi (Appellant) (Respondent) Pan No. Aapcs9575E Assessee By : Sh. K. M. Gupta, Adv. & Sh. Shruti Khimta, Ar Revenue By : Sh. M. Baranwal, Cit Dr Date Of Hearing: 05.01.2023 Date Of Pronouncement: 16.03.2023

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. M. Baranwal, CIT DR
Section 143(3)Section 14ASection 201Section 263Section 37Section 37(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. C. N. Prasad, Judicial Member Dr. B

Dasari Bujji, Visakhapatnam vs. Income Tax Officer, Ward-1(1), Visakhapatnam

In the result, appeal of the assessee is dismissed

ITA 20/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam14 Mar 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.20/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Dasari Bujji Vs. Income Tax Officer D.No.40-54-5/31 Ward-1(1) Sanjeevayya Colony, Visakhapatnam Near Bethadha Church, Tatichetlapalem, Visakhapatnam [Pan : Bklpd8566J]

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 43B

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