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10 results for “TDS”+ Section 45clear

Sorted by relevance

Mumbai1,874Delhi1,798Bangalore985Chennai636Kolkata412Hyderabad232Ahmedabad221Indore194Chandigarh169Jaipur168Karnataka168Cochin151Pune116Raipur101Visakhapatnam69Surat63Lucknow53Cuttack48Rajkot41Ranchi39Nagpur31Guwahati23Amritsar20Patna19Jodhpur15Telangana15Dehradun13Jabalpur11Agra10SC9Kerala8Allahabad8Varanasi4Uttarakhand3Panaji3Himachal Pradesh2Bombay1Calcutta1J&K1Punjab & Haryana1Rajasthan1

Key Topics

Section 25022Section 272A(2)(k)21TDS9Section 1547Section 200(3)7Section 2747Section 272A7Penalty7Section 194C3Section 143(2)

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)

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

2
Addition to Income2

BABOO LAL NIMORIA,MATHURA vs. INCOME TAX OFFICER-3(1), MATHURA

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

ITA 261/AGR/2025[2011-12]Status: DisposedITAT Agra03 Sept 2025AY 2011-12
For Appellant: Shri Anurag Sinha, AdvocateFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(2)Section 145Section 145(3)

45,30,519/- and deducted TDS of Rs.4,48,064/- and M/s. Deep & Veer\nConstruction gross receipt of Rs.4,04,040/- and deducted TDS of Rs.4,040/-.\nSince the assessee has declared gross receipts of Rs.3,49,31,066/- which\nincluded labour and wages payment of Rs.38,15,744/- made directly by HCCL.\nHe observed that gross receipts as confirmed

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

Section 272A(2)(k) of the Act. The details of such penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty statement of filing filing amount days in u/s. 272A Form No. filing @ Rs.100/ per day 24Q Q1 15.07.2011 Not filed 231388 351 35100/- 24Q Q2 15.10.2011 Not filed

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

Section 272A(2)(k) of the Act. The details of such penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty statement of filing filing amount days in u/s. 272A Form No. filing @ Rs.100/ per day 24Q Q1 15.07.2011 Not filed 231388 351 35100/- 24Q Q2 15.10.2011 Not filed

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

Section 272A(2)(k) of the Act. The details of such penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty statement of filing filing amount days in u/s. 272A Form No. filing @ Rs.100/ per day 24Q Q1 15.07.2011 Not filed 231388 351 35100/- 24Q Q2 15.10.2011 Not filed

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

Section 272A(2)(k) of the Act. The details of such penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty statement of filing filing amount days in u/s. 272A Form No. filing @ Rs.100/ per day 24Q Q1 15.07.2011 Not filed 231388 351 35100/- 24Q Q2 15.10.2011 Not filed

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

Section 272A(2)(k) of the Act. The details of such penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty statement of filing filing amount days in u/s. 272A Form No. filing @ Rs.100/ per day 24Q Q1 15.07.2011 Not filed 231388 351 35100/- 24Q Q2 15.10.2011 Not filed

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

Section 272A(2)(k) of the Act. The details of such penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty statement of filing filing amount days in u/s. 272A Form No. filing @ Rs.100/ per day 24Q Q1 15.07.2011 Not filed 231388 351 35100/- 24Q Q2 15.10.2011 Not filed

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

Section 272A(2)(k) of the Act. The details of such penalties are as under : 3 | P a g e ITA No. Quarterly Quarter Due date Date of TDS Delay in Penalty statement of filing filing amount days in u/s. 272A Form No. filing @ Rs.100/ per day 24Q Q1 15.07.2011 Not filed 231388 351 35100/- 24Q Q2 15.10.2011 Not filed

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

45,937/-\n1,20,36,484/-\n2.\nConveyance Expenses\n1,26,809/-\n31,702/-\n3.\nDepreciation Expenses\n2,44,778/-\n61,195/-\n4.\nDress Expenses\n1,99,408/-\n49,852/-\n5.\nEmployee Provident Fund\n81,22,815/-\n20,30,704/-\n6.\nEmployee State Insurance\n15,29,419/-\n3,82,355/-\n7.\nRebate & discount\n2,35,195/-\n58,799/-\n8.\nRent