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226 results for “TDS”+ Exemptionclear

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Key Topics

Section 143(3)88Section 14A70Addition to Income65Section 80P(2)(d)64Disallowance55Section 4044TDS38Deduction36Section 80I30Section 153A

DUSHYANTSINH YADVENDRASINH CHUDASAMA,VADODARA vs. DY.COMM. OF INCOME TAX, CIRCLE-1(2), VADODARA

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

ITA 353/AHD/2022[2014-15]Status: DisposedITAT Ahmedabad19 Mar 2025AY 2014-15

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.353/Ahd/2022 & 354/Ahd/2022 िनधा"रण वष" /Assessment Years : 2014-15 & 2015-16 Respectively Dushyantsinh Yadvendrasinh The Dy.Commissioner Of बनाम/ Chudasama Income Tax V/S. C/O.Anil R. Shah (Ca), Circle -1 (2) Shreeji House, 4Th Floor Vadodara – 390 007 B/H. M.J. Library Ahmedabad - 380 006 "थायी लेखा सं./Pan: Acrpc 1888 M (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Kinjal Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 19 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Kinjal Shah, ARFor Respondent: Shri Rignesh Das, Sr.DR
Section 143(3)Section 40Section 43BSection 68Section 69

exempted the assessee from TDS deduction, had not been furnished. Further, since no TDS had been deducted on these ITA Nos.353

Showing 1–20 of 226 · Page 1 of 12

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30
Section 80P29
Section 25027

DUSHYANTSINH YADVENDRASINH CHUDASAMA,VADODARA vs. INCOME TAX OFFICER, WARD-1(2)(4), VADODARA

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

ITA 354/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad19 Mar 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.353/Ahd/2022 & 354/Ahd/2022 िनधा"रण वष" /Assessment Years : 2014-15 & 2015-16 Respectively Dushyantsinh Yadvendrasinh The Dy.Commissioner Of बनाम/ Chudasama Income Tax V/S. C/O.Anil R. Shah (Ca), Circle -1 (2) Shreeji House, 4Th Floor Vadodara – 390 007 B/H. M.J. Library Ahmedabad - 380 006 "थायी लेखा सं./Pan: Acrpc 1888 M (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Kinjal Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 19 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Kinjal Shah, ARFor Respondent: Shri Rignesh Das, Sr.DR
Section 143(3)Section 40Section 43BSection 68Section 69

exempted the assessee from TDS deduction, had not been furnished. Further, since no TDS had been deducted on these ITA Nos.353

GLOBE TEXTILES (INDIA) P. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

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

ITA 455/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2017-18

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

For Respondent: Shri Sanjay Kumar, Sr.DR
Section 195Section 250(6)Section 40

exempt from TDS, making payment chargeable to tax under Section 195(1) of the IT Act and the provisions of Section

GLOBE TEXTILES (INDIA) P. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

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

ITA 452/AHD/2022[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2012-13

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

For Respondent: Shri Sanjay Kumar, Sr.DR
Section 195Section 250(6)Section 40

exempt from TDS, making payment chargeable to tax under Section 195(1) of the IT Act and the provisions of Section

GLOBE TEXTILES (INDIA) P. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

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

ITA 453/AHD/2022[2013-14]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

For Respondent: Shri Sanjay Kumar, Sr.DR
Section 195Section 250(6)Section 40

exempt from TDS, making payment chargeable to tax under Section 195(1) of the IT Act and the provisions of Section

GLOBE TEXTILES (INDIA) P. LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-2(1)(1), AHMEDABAD

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

ITA 454/AHD/2022[2014-15]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2014-15

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumar

For Respondent: Shri Sanjay Kumar, Sr.DR
Section 195Section 250(6)Section 40

exempt from TDS, making payment chargeable to tax under Section 195(1) of the IT Act and the provisions of Section

RAYMON PATEL GELATINE PVT.LTD.,,BARODA vs. THE INCOME TAX OFFICER,WARD-4(2),, BARODA

In the result, appeals of the assessee are partly allowed

ITA 2078/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad12 Oct 2022AY 2008-09

Bench: Mrs.Annapurna Gupta & Miss Suchitra Kamble

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Atul Pandey, Sr.DR
Section 143(3)Section 147Section 250(6)Section 40

exempted from TDS by provisions of DTAA. This is not correct. The payments have been made for obtaining certificates for medicines

RAYMON PATEL GELATINE PVT.LTD.,,BARODA vs. THE INCOME TAX OFFICER,WARD-4(2),, BARODA

In the result, appeals of the assessee are partly allowed

ITA 1591/AHD/2012[2005-06]Status: DisposedITAT Ahmedabad12 Oct 2022AY 2005-06

Bench: Mrs.Annapurna Gupta & Miss Suchitra Kamble

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Atul Pandey, Sr.DR
Section 143(3)Section 147Section 250(6)Section 40

exempted from TDS by provisions of DTAA. This is not correct. The payments have been made for obtaining certificates for medicines

JAYESHKUMAR TULSIDAS SUTARIA,AHMEDABAD vs. THE ITO, WARD 7(2)(1), AHMEDABAD, AHMEDABAD

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

ITA 2387/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Vipul Gohil, ARFor Respondent: Shri Veerabadram Vislavath, Sr. DR
Section 10(100)Section 10(108)Section 119(2)(b)Section 143(1)Section 246ASection 250(6)Section 251

exemption under Section 10(108) of the Income Tax Act. 1961. The employer had also deducted TDS on the said

JAYESHKUMAR TULSIDAS SUTARIA,AHMEDABAD vs. THE ITO, WARD 7(2)(1), AHMEDABAD, AHMEDABAD

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

ITA 2388/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Vipul Gohil, ARFor Respondent: Shri Veerabadram Vislavath, Sr. DR
Section 10(100)Section 10(108)Section 119(2)(b)Section 143(1)Section 246ASection 250(6)Section 251

exemption under Section 10(108) of the Income Tax Act. 1961. The employer had also deducted TDS on the said

GUJARAT MINERAL DEVELOPMENT CORPORATION LIMITED,KHANJI BHAVAN vs. PR. COMMISSIONER OF INCOME TAX-1, AAYAKAR BHAWAN(VEJALPUR), AHMEDABAD

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

ITA 651/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2020-21

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21

For Appellant: Shri Rignesh Das, CIT-DR
Section 143(1)Section 143(3)Section 14ASection 263Section 80GSection 80I

TDS provisions, expenses incurred for earning exempt income, ICDS adjustments, and refund claims. Accordingly, notices under sections 143(2) and 142(1) were

THE BAVLA GROUP SEVA SAHAKAR MANDALI LTD,BAVLA, AHMEDABAD vs. ITO, WARD 3(2)(5), AHMEDABAD, AMBAWADI, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2165/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri P D Shah, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 194ASection 194A(3)(v)Section 80PSection 80P(2)(d)

exemption from deducting Tax Deducted at Source ['TDS' for short] from the income on interest other than interest on securities

SOHAMNAGAR CO-OP HOUSING SOCIETY VIBHAG-III,AHMEDABAD vs. THE ITO, WARD-3(3)(5), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 2147/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad20 Feb 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Vora, A.RFor Respondent: Shri Ravindra, Sr. DR
Section 194A(3)(v)Section 250Section 80PSection 80P(2)(d)

exemption from deducting Tax Deducted at Source ['TDS' for short] from the income on interest other than interest on securities

DHANLAXMI CREDIT CO. OP. SOCIETY LTD.,MEHSANA vs. THE ITO, WARD-2, PATAN

In the result, Ground Number 3 of the appeal of the assessee is allowed

ITA 1870/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad11 Feb 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri V K Mangla, Sr. DR
Section 263Section 80PSection 80P(2)(c)Section 80P(2)(d)

exemption from deducting Tax Deducted at Source ['TDS' for short] from the income on interest other than interest on securities

DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR, GANDHINAGAR vs. THE SARDAR PAEL COOPERATIVE CREDIT SOCIETY LIMITED, GANDHINAGAR

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 1122/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad29 Nov 2024AY 2020-21

Bench: The Final Hearing Of The Appeal.

Section 143(3)Section 19Section 56Section 57Section 80PSection 80P(2)(a)Section 80P(2)(d)

exemption from deducting Tax Deducted at Source [‘TDS’ for short] from the income on interest other than interest on securities

GUJARAT STATE AGRICULTURE MARKETING BOARD,GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

In the result, the appeal of the assessee is allowed

ITA 1317/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad26 Nov 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamble

For Appellant: Shri Alpesh Shah, ARFor Respondent: Shri Abhijit, Sr DR
Section 10Section 10(20)Section 139Section 147Section 250Section 69A

exempt, and such entities are also not required to file their return of income. The Circular further clarifies that no TDS

GUJARAT STATE AGRICULTURE MARKETING BOARD,GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

In the result, the appeal of the assessee is allowed

ITA 1316/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad26 Nov 2025AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamble

For Appellant: Shri Alpesh Shah, ARFor Respondent: Shri Abhijit, Sr DR
Section 10Section 10(20)Section 139Section 147Section 250Section 69A

exempt, and such entities are also not required to file their return of income. The Circular further clarifies that no TDS

DHIRAJLAL SAVAILAL SHAH,AHMEDABAD vs. THE AO,CPC, BANGALORE PRESENT JURIDICTION THE ITO, WARD-5(3)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 274/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad05 Jan 2024AY 2017-18

Bench: Final Hearing Of Appeal.”

For Appellant: Shri Hardik Vora, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr. D.R
Section 143Section 143(1)Section 154

TDS. However, the same was not given credit by the CPC as the corresponding income was not admitted by the assessee as the assessee derived the said income from agricultural rural land which is exempt

ITO(E),VADODARA, RACE CIURSE VADODARA vs. TAKSHSHILA FOUNDATION(NGO), KARELIBAUGH, VADODARA

In the result, the Cross Objection filed by the assessee is allowed, whereas the appeal filed by the Revenue is dismissed as infructuous

ITA 118/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad02 Jul 2024AY 2022-23

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member & Co No.8/Ahd/2024 (In Ita No.118/Ahd/2024 – By Assessee) Assessment Year : 2022-23 The Income Tax Officer (E) Takshshila Foundation (Ngo) (Ward) Vs B/15, Suhas Society Race Course Harni Road Vadodara 390 007 Karelibaug, Vadodara – 390 018 (Gujarat) Pan:Aaatt 5363 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent & Cross Objector) Assessee By : Shri D.K. Parikh, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 25/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 02/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal By The Revenue Arises From The Order Of The Office Of Commissioner Of Income Tax (Appeals), Addl/Jcit (A)–6, Chennai [Hereinafter Referred To As "Cit(A)"] Dated 08-12-2023, For The Assessment Year (Ay) 2022-23 Against The Intimation/Order Passed U/S. 143(1) Of The Income Tax Act, 1961 (“The Act” In Short) By Cpc, Bengaluru & The Assessee Is In Cross Objection Thereof.

For Appellant: Shri D.K. Parikh, ARFor Respondent: Shri Atul Pandey, Sr.DR
Section 10Section 11Section 11(1)(a)Section 12(1)(ac)Section 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 250

TDS of Rs. 7,444/-. 2.2. The CPC, Bengaluru disallowed the claim of exemption u/s.11 of the Act concluding that

DCIT(EXEMPTIONS), CIRCLE-2, AHMEDABAD, AHMEDABAD vs. DEENDAYAL PORT AUTHORITY, GANDHIDHAM

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

ITA 881/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad13 Dec 2024AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.881/Ahd/2024 िनधा"रण वष" /Assessment Year : 2019-20

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Shri V. Nandakumar, CIT-DR
Section 154

TDS credit as determined by the CIT(A). The DR further submitted that the matter may be referred to DCIT (Exemptions