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81 results for “TDS”

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Key Topics

Section 14861TDS55Section 143(3)50Section 14746Section 25040Addition to Income40Section 15429Section 37(1)26Section 272A(2)(k)24Section 144

M/S KUNJ POWER PROJECTS PVT.LTD,MATHURA vs. ADDL.CIT(TDS) , KANPUR, KANPUR

Appeal of the assessee is allowed

ITA 152/AGR/2022[2024-15]Status: DisposedITAT Agra16 Apr 2025AY 2024-15
Section 201Section 201(1)Section 250(6)Section 271CSection 271C(1)(a)Section 276C

TDS after\ndeducting the TDS whether such an assessee is liable to\npay penalty under Section 271C of the Act, 1961?\n7.2

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

Showing 1–20 of 81 · Page 1 of 5

21
Deduction21
Penalty19
ITA 415/AGR/2025[2020-21]Status: Disposed
ITAT Agra
15 Jan 2026
AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 195Section 250Section 40Section 9

TDS) for determining the amount. It is only when these conditions are satisfied and an application is made to the ITO(TDS

GRAM VIKAS KALYAN SANSTHAN,MATHURA vs. I.T.O. (TDS), AGRA

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

ITA 30/AGR/2016[2010-11]Status: DisposedITAT Agra28 Oct 2025AY 2010-11

Bench: Shri S.Rifaur Rahman & Shri Sunil Kumar Singhgram Vikas Kalyan Sansthan, Vs. Income Tax Officer (Tds), Nagla Aklha, Sonkh – Goverdhan Road, Agra. Mathura – 281 123 (Uttar Pradesh). (Pan : Aaatg3272E) (Appellant) (Respondent) Assessee By : Shri Rajan Gupta, Ca Revenue By : Shri Shalenndra Shrivastava, Sr. Dr Date Of Hearing : 13.10.2025 Date Of Order : 28.10.2025

For Appellant: Shri Rajan Gupta, CAFor Respondent: Shri Shalenndra Shrivastava, Sr. DR
Section 194CSection 201Section 201(1)

TDS on certain amounts. We are aware that TDS provisions have gone several changes over the years and several amendments

SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

In the result, the appeal of the assessee is allowed

ITA 258/AGR/2025[2023-24]Status: DisposedITAT Agra09 Oct 2025AY 2023-24

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am

Section 143Section 143(1)Section 145Section 154Section 193

TDS credit of Rs. 24,04,000/-, and submits that the assessee is very much entitled to the TDS credit

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND,BHIND vs. AESSESSING OFFICER TDS OFFICE, AAYAKAR BHAVWAN CITY CENTRE FLOOR FIRST

In the result, assessee’s appeals ITA Nos

ITA 589/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

TDS returns/statements for different Quarters for the years under consideration after deducting TDS on Salary of its employees. The required

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 596/AGR/2025[2014-15]Status: DisposedITAT Agra19 Feb 2026AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

TDS returns/statements for different Quarters for the years under consideration after deducting TDS on Salary of its employees. The required

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 594/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

TDS returns/statements for different Quarters for the years under consideration after deducting TDS on Salary of its employees. The required

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 595/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

TDS returns/statements for different Quarters for the years under consideration after deducting TDS on Salary of its employees. The required

AL HAMD AGRO FOOD PRODUCTS PVT LTD,ALIGARH vs. DC/ACIT, ALIGARH

In the result, appeal filed by assessee is allowed

ITA 63/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 143(2)Section 250(6)Section 40

TDS. 53. It is argued by the Revenue that since in the present case no condition of deduction of TDS

GARRISON ENGINEER (E/M) AIR FORCE STATION,MAHARJPUR vs. JCIT(TDS),, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

ITA 130/AGR/2021[2012-13]Status: DisposedITAT Agra30 Oct 2025AY 2012-13
Section 154Section 200(3)Section 250Section 272ASection 272A(2)(k)Section 274

TDS) along with\ndemand notice issued on 08.05.2020 by the Ld. Income Tax\nOfficer (TDS) is unjustified, unwarranted and not according

GARRISON EMGOMEER (E/M) AIR FORCE STATION , MAHARAJPUR vs. JOINT COMMISSIONER OF INCOME TAX, (TDS),, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

ITA 128/AGR/2021[2012-13]Status: DisposedITAT Agra30 Oct 2025AY 2012-13

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200(3)Section 250Section 272ASection 272A(2)(k)Section 274

TDS) along with demand notice issued on 08.05.2020 by the Ld. Income Tax Officer (TDS) is unjustified, unwarranted and not according

GARRISON EMGOMEER (E/M),AIR FIRCE STATION,MAHARAJPUR vs. JCIT.(TDS), BHOPAL, BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

ITA 129/AGR/2021[2012-13]Status: DisposedITAT Agra30 Oct 2025AY 2012-13

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200(3)Section 250Section 272ASection 272A(2)(k)Section 274

TDS) along with demand notice issued on 08.05.2020 by the Ld. Income Tax Officer (TDS) is unjustified, unwarranted and not according

GARRISON ENGINEER(E/M),MAHARAJPUR vs. ITO.,(TDS), , GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

ITA 134/AGR/2021[2013-14]Status: DisposedITAT Agra30 Oct 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200(3)Section 250Section 272ASection 272A(2)(k)Section 274

TDS) along with demand notice issued on 08.05.2020 by the Ld. Income Tax Officer (TDS) is unjustified, unwarranted and not according

GARRISON ENGINEER (E/M), MAHARAJPUR vs. ITO.,(TDS), GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

ITA 135/AGR/2021[2013-14]Status: DisposedITAT Agra30 Oct 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200(3)Section 250Section 272ASection 272A(2)(k)Section 274

TDS) along with demand notice issued on 08.05.2020 by the Ld. Income Tax Officer (TDS) is unjustified, unwarranted and not according

GARRISON ENGINEER (E/M),GWALIOR vs. ITO.(TDS), GWALIOR, GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

ITA 132/AGR/2021[2013-14]Status: DisposedITAT Agra30 Oct 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200(3)Section 250Section 272ASection 272A(2)(k)Section 274

TDS) along with demand notice issued on 08.05.2020 by the Ld. Income Tax Officer (TDS) is unjustified, unwarranted and not according

GARRISON ENGINEER (E/M),MAHARAJPUR vs. JCIT., (TDS), BHOPAL

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

ITA 131/AGR/2021[2012-13]Status: DisposedITAT Agra30 Oct 2025AY 2012-13

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200(3)Section 250Section 272ASection 272A(2)(k)Section 274

TDS) along with demand notice issued on 08.05.2020 by the Ld. Income Tax Officer (TDS) is unjustified, unwarranted and not according

GARRISON ENGINEER (E/M),GWALIOR vs. ITO,(TDS),, GWALIOR

In the result, ITA Nos. 128 to 131/Agr/2021 and ITA Nos

ITA 133/AGR/2021[2013-14]Status: DisposedITAT Agra30 Oct 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200(3)Section 250Section 272ASection 272A(2)(k)Section 274

TDS) along with demand notice issued on 08.05.2020 by the Ld. Income Tax Officer (TDS) is unjustified, unwarranted and not according

SURESH CHAND AGRAWAL HUF,MATHURA vs. INCOME TAX OFFICER 1(3)(1), MATHURA, MATHURA

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

ITA 614/AGR/2025[2023-24]Status: DisposedITAT Agra23 Jan 2026AY 2023-24

Bench: Shri M. Balaganeshsuresh Chand Agarwal Huf, Vs. Income Tax Officer, Mp Agarwal Street, Mansani, Ward-1(3)(1), Mathura, Up Mathura (Appellant) (Respondent) Pan: Aabhs6117F Assessee By : Shri M. M. Agarwal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 23/01/2026

For Appellant: Shri M. M. Agarwal, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(1)Section 154

TDS of Rs 9,32,000/- in the return of income filed on 27.5.2023. The Schedule of TDS enclosed in Page

THE CHIEF MANAGER (ADMINISTRATION) STATE BANK OF INDIA,JHANSI vs. ADDITIONAL CIT(TDS), KANPUR

Appeal stand allowed

ITA 289/AGR/2024[2017-18]Status: DisposedITAT Agra28 Mar 2025AY 2017-18
Section 10(5)Section 201(1)Section 271C

TDS. No TDS was deducted under bona fide impression that if the\ndestination was in India irrespective of the fact

MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

ITA 131/AGR/2025[2016-17]Status: DisposedITAT Agra28 Oct 2025AY 2016-17
Section 143(1)Section 143(2)Section 144Section 250

TDS, the substantial question involved should be the\nexamination of those head of receipts wherein TDS credit is sought to be\nadjusted