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44 results for “TDS”+ Section 11(5)clear

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Key Topics

Section 14844 Section 143(3)42 Section 25027 Section 37(1)25 Section 15424 Addition to Income22 Section 272A(2)(k)21 Section 14720 TDS20 Section 148A

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

In the result, revenue’s appeal stands dismissed

ITA 415/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

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

Section 195Section 250Section 40Section 9

Sections 4, 5 and 9 of the I.T. Act. 11. Before concluding we may clarify that in the present case on facts 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 Agra

Showing 1–20 of 44 · Page 1 of 3

15

Bogus Purchases14

Natural Justice14

28 Oct 2025

AY 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)

section 201/201(1A) of the Act. In case, the payee declares the abovesaid income in their return of income and pays the due tax, the liability of the assessee is discharged and before making the disallowance, the Assessing Officer has to determine whether the assessee is in default or not u/s 201/201(1A). In 7 case, it is found that

OMKAR MEMORIAL CHARITABLE SOCIETY ,GWALIOR vs. CIT[EXEMPTION], BHOPAL

In the result, the appeal of the assessee is allowed

ITA 160/AGR/2024[00]Status: DisposedITAT Agra27 Feb 2025

Bench: Shri M. Balaganesh(Through Virtual Hearing) Omkar Memorial Vs. Cit(E), Charitable Society, Bhopal Room No. 201, Ii Floor, Reac, Bhopal (Appellant) (Respondent) Pan: Aaaa08054B Assessee By : Shri K. Sampath, Adv Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 27/02/2025

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT DR

Section 11(2)Section 12ASection 12A(1)(ac)

Section 11(2) of the Act to be applied in future. The various receipts derived by the assessee in the form of dialysis receipts, xray receipts, interest receipts etc were applied for meeting out the charitable activities and all these facts are evidenced from audited balance sheet as well as income and expenditure account for the years ended

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

11. We notice that section 200A was amended by finance Act, 2015, w.e.f. 01.06.2015 and clauses (c) to (f) were substituted for old clauses (c) to (e). the substituted clause (c) speaks that the fee, if any, shall be computed in accordance with the provisions of section 234E. This amended provision has been dealt with by this tribunal in State

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

11. We notice that section 200A was amended by finance Act, 2015, w.e.f. 01.06.2015 and clauses (c) to (f) were substituted for old clauses (c) to (e). the substituted clause (c) speaks that the fee, if any, shall be computed in accordance with the provisions of section 234E. This amended provision has been dealt with by this tribunal in State

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

11. We notice that section 200A was amended by finance Act, 2015, w.e.f. 01.06.2015 and clauses (c) to (f) were substituted for old clauses (c) to (e). the substituted clause (c) speaks that the fee, if any, shall be computed in accordance with the provisions of section 234E. This amended provision has been dealt with by this tribunal in State

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

11. We notice that section 200A was amended by finance Act, 2015, w.e.f. 01.06.2015 and clauses (c) to (f) were substituted for old clauses (c) to (e). the substituted clause (c) speaks that the fee, if any, shall be computed in accordance with the provisions of section 234E. This amended provision has been dealt with by this tribunal in State

VEENA SINGH,GWALIOR vs. INCOME TAX OFFICER, WARD 2(3), GWALIOR, GWALIOR

In the result, appeal is allowed for statistical purposes

ITA 324/AGR/2025[2015-16]Status: DisposedITAT Agra29 Sept 2025AY 2015-16

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singhassessment Year: 2015-16

Section 139(4)Section 142(1)Section 250Section 250(6)Section 253(3)Section 68

TDS of Rs.2,34,213/-. However, as the original return was filed belatedly under Section 139(4), the Assessing Officer observed that the revised return so filed was not acceptable. Further notice under Section 142(1) with a detailed questionnaire dated 14.12.2017 issued by Assessing Officer, went unanswered. The Assessing Officer, based on discrepancies and lack of explanations, made

GIRDHARI LAL KEDAR NATH SINGHAL,AGRA vs. THE INCOME TAX OFFICER 1(1)(1), AGRA

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

ITA 182/AGR/2025[2017-18]Status: DisposedITAT Agra03 Sept 2025AY 2017-18

Bench: Shri S.Rifaur Rahmangirdhari Lal Kedar Nath Singhal, Vs. Ito 1 (1)(1), Ff – 1, Bhagwati Complex, Agra. M.G. Road, Opp. Shah Cinema, Agra – 282 002 (Uttar Pradesh). (Pan : Aacfg5458N) (Appellant) (Respondent) Assessee By : Shri Naveen Garg, Advocate Revenue By : Shri Anil Kumar, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 03.09.2025

For Appellant: Shri Naveen Garg, AdvocateFor Respondent: Shri Anil Kumar, Sr. DR

Section 131Section 143(1)Section 143(2)Section 44ASection 80G

TDS was required to be deducted on the date of payment or credit whichever is earlier, but no tax was deducted when payments were made. Lastly, these persons did not appeared before the AO in response to summons issued under section 131 of the Act for personal appearance and even, the appellant had not produced those persons for examination

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

5 | P a g e ITA No. purely technical and unintentional; and that there was no loss caused to the revenue. 9. Learned Sr. DR supported the impugned orders. 10. Perusal of the impugned orders shows that ld. CIT(Appeals) has affirmed the penalty orders, stating that the assessee has made no submission to the various notices issued. Similar

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

5 | P a g e ITA No. purely technical and unintentional; and that there was no loss caused to the revenue. 9. Learned Sr. DR supported the impugned orders. 10. Perusal of the impugned orders shows that ld. CIT(Appeals) has affirmed the penalty orders, stating that the assessee has made no submission to the various notices issued. Similar

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

5 | P a g e ITA No. purely technical and unintentional; and that there was no loss caused to the revenue. 9. Learned Sr. DR supported the impugned orders. 10. Perusal of the impugned orders shows that ld. CIT(Appeals) has affirmed the penalty orders, stating that the assessee has made no submission to the various notices issued. Similar

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

5 | P a g e ITA No. purely technical and unintentional; and that there was no loss caused to the revenue. 9. Learned Sr. DR supported the impugned orders. 10. Perusal of the impugned orders shows that ld. CIT(Appeals) has affirmed the penalty orders, stating that the assessee has made no submission to the various notices issued. Similar

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

5 | P a g e ITA No. purely technical and unintentional; and that there was no loss caused to the revenue. 9. Learned Sr. DR supported the impugned orders. 10. Perusal of the impugned orders shows that ld. CIT(Appeals) has affirmed the penalty orders, stating that the assessee has made no submission to the various notices issued. Similar

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

5 | P a g e ITA No. purely technical and unintentional; and that there was no loss caused to the revenue. 9. Learned Sr. DR supported the impugned orders. 10. Perusal of the impugned orders shows that ld. CIT(Appeals) has affirmed the penalty orders, stating that the assessee has made no submission to the various notices issued. Similar

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

5 | P a g e ITA No. purely technical and unintentional; and that there was no loss caused to the revenue. 9. Learned Sr. DR supported the impugned orders. 10. Perusal of the impugned orders shows that ld. CIT(Appeals) has affirmed the penalty orders, stating that the assessee has made no submission to the various notices issued. Similar

RAKESH AGARWAL ,ALIGARH vs. PCIT AGRA-1, AGRA

In the result, both the appeals of the assessee are allowed

ITA 205/AGR/2025[2016-17]Status: DisposedITAT Agra13 Oct 2025AY 2016-17

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 142(1)Section 147Section 147oSection 148Section 263Section 50Section 50CSection 50C(1)Section 56(2)Section 56(2)(viib)

TDS. The Assessee further requested for valuation of the property by Valuation Officer, contesting that the Circle Rate did not reflect the Fair Market Value (hereinafter referred to as ‘FMV’). Thereafter, a reference was made to the Technical Unit by the AO, vide the letter dated 17-03-2022, by NFAC, for assistance in valuation and the District Valuation Officer

MAMTA AGARWAL,ALIGARH vs. PCIT AGRA-1, AGRA

In the result, both the appeals of the assessee are allowed

ITA 204/AGR/2025[2016-17]Status: DisposedITAT Agra13 Oct 2025AY 2016-17

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 142(1)Section 147Section 147oSection 148Section 263Section 50Section 50CSection 50C(1)Section 56(2)Section 56(2)(viib)

TDS. The Assessee further requested for valuation of the property by Valuation Officer, contesting that the Circle Rate did not reflect the Fair Market Value (hereinafter referred to as ‘FMV’). Thereafter, a reference was made to the Technical Unit by the AO, vide the letter dated 17-03-2022, by NFAC, for assistance in valuation and the District Valuation Officer

HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

In the result, appeal filed by the assessee is allowed

ITA 472/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 144BSection 147Section 148Section 148ASection 151Section 151A

11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(IntTaxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 2417/CHNY/2024 13 24.04.2025 Tecumseh Products India (P.) Ltd. v. Deputy Commissioner

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

In the result, appeal filed by the assessee is allowed

ITA 444/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 144BSection 147Section 148Section 148ASection 151Section 151A

11 29.08.2024 W.P.No.23573/2024 in the Case of ADIT(IntTaxn), Hyderabad v. Deepanjan Roy followed the decision in W.P.No.13353 of 2024 dated 24.07.2024 [Sri Venkataramana Reddy Patloola (supra)] 12 05.02.2025 Sappahire Educational & Charitable Trust v. The ITO, Exemptions Ward, Trichy. - Income Tax Appellate Tribunal, Chennai - ITA Nos.2416 & 2417/CHNY/2024 13 24.04.2025 Tecumseh Products India (P.) Ltd. v. Deputy Commissioner