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45 results for “TDS”+ Section 2(15)clear

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Key Topics

Section 234E36Addition to Income32Section 200A(1)24Section 200A24TDS24Section 143(3)21Section 26319Section 194C17Penalty17Section 153A

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 21/ALLD/2020[2013-14]Status: DisposedITAT Allahabad14 Oct 2021AY 2013-14

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

15. We shall now take up assessee’s appeal in ITA No. 21/Alld/2020 for ay: 2013- 14. The grounds of appeals raised by assessee in memo of appeal filed with tribunal reads as under:- “1. Because the Ld. Commissioner of Income Tax (Appeals) has erred in law and on facts to confirm the impugned addition made by the Assessing Officer

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

Showing 1–20 of 45 · Page 1 of 3

16
Section 271(1)(c)16
Charitable Trust12

In the result, the appeal filed by assessee in ITA no

ITA 20/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

15. We shall now take up assessee’s appeal in ITA No. 21/Alld/2020 for ay: 2013- 14. The grounds of appeals raised by assessee in memo of appeal filed with tribunal reads as under:- “1. Because the Ld. Commissioner of Income Tax (Appeals) has erred in law and on facts to confirm the impugned addition made by the Assessing Officer

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

In the result, the appeal filed by assessee in ITA no

ITA 19/ALLD/2020[2012-13]Status: DisposedITAT Allahabad14 Oct 2021AY 2012-13

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 143(3)Section 154Section 253(3)

15. We shall now take up assessee’s appeal in ITA No. 21/Alld/2020 for ay: 2013- 14. The grounds of appeals raised by assessee in memo of appeal filed with tribunal reads as under:- “1. Because the Ld. Commissioner of Income Tax (Appeals) has erred in law and on facts to confirm the impugned addition made by the Assessing Officer

M/S. RITHWIK RK JOINT VENTURE,HYDERABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, ALLAHABAD

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

ITA 107/ALLD/2016[2011-12]Status: DisposedITAT Allahabad26 Jul 2022AY 2011-12

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

TDS however, this fact is also required to be verified from the record. 11. The next issue raised by the Pr. CIT was regarding bank guarantee of Rs. 10 Crore and advance mobilization of 2% of the contract value as well as additional mobilization advance of Rs. 3 Crore and noted that these amounts does not find place

M/S RITHWIK RK JOINT VENTURE vs. PR. CIT, ALLAHABAD

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

ITA 99/ALLD/2017[2012-2013]Status: DisposedITAT Allahabad26 Jul 2022AY 2012-2013

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh. Pawan Chakrapani, C.AFor Respondent: Sh. Ramendra Kumar Vishwakarma, CIT DR
Section 263

TDS however, this fact is also required to be verified from the record. 11. The next issue raised by the Pr. CIT was regarding bank guarantee of Rs. 10 Crore and advance mobilization of 2% of the contract value as well as additional mobilization advance of Rs. 3 Crore and noted that these amounts does not find place

SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 10/ALLD/2018[2013-14]Status: DisposedITAT Allahabad26 Mar 2021AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

2, 2.1 and 2.2 of the assessee’s appeal. These grounds are allowed for statistical purposes. We order accordingly. 11.3 Ground No. 7-Assessee’s Appeal This ground concerns with default in deduction of income tax at source on payments made towards Rent and other charges. The assessee is claiming that these are payments towards house tax and water

ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 329/ALLD/2017[2013-14]Status: DisposedITAT Allahabad26 Mar 2021AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

2, 2.1 and 2.2 of the assessee’s appeal. These grounds are allowed for statistical purposes. We order accordingly. 11.3 Ground No. 7-Assessee’s Appeal This ground concerns with default in deduction of income tax at source on payments made towards Rent and other charges. The assessee is claiming that these are payments towards house tax and water

ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 330/ALLD/2017[2014-15]Status: DisposedITAT Allahabad26 Mar 2021AY 2014-15

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

2, 2.1 and 2.2 of the assessee’s appeal. These grounds are allowed for statistical purposes. We order accordingly. 11.3 Ground No. 7-Assessee’s Appeal This ground concerns with default in deduction of income tax at source on payments made towards Rent and other charges. The assessee is claiming that these are payments towards house tax and water

SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

In the result appeal filed by assessee in ITA no

ITA 11/ALLD/2018[2014-15]Status: DisposedITAT Allahabad26 Mar 2021AY 2014-15

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201

2, 2.1 and 2.2 of the assessee’s appeal. These grounds are allowed for statistical purposes. We order accordingly. 11.3 Ground No. 7-Assessee’s Appeal This ground concerns with default in deduction of income tax at source on payments made towards Rent and other charges. The assessee is claiming that these are payments towards house tax and water

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX,CPC (TDS) , ALLAHABAD

In the result, the Appeal No

ITA 218/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account of levy of late fee u/s 234E due to delay in delivering the quarterly TDS statement as well as TDS return for the respective quarters of this assessment year. For the AY 2013-14, the assessee has filed its quarterly TDS

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 219/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account of levy of late fee u/s 234E due to delay in delivering the quarterly TDS statement as well as TDS return for the respective quarters of this assessment year. For the AY 2013-14, the assessee has filed its quarterly TDS

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 224/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account of levy of late fee u/s 234E due to delay in delivering the quarterly TDS statement as well as TDS return for the respective quarters of this assessment year. For the AY 2013-14, the assessee has filed its quarterly TDS

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 225/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account of levy of late fee u/s 234E due to delay in delivering the quarterly TDS statement as well as TDS return for the respective quarters of this assessment year. For the AY 2013-14, the assessee has filed its quarterly TDS

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 217/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account of levy of late fee u/s 234E due to delay in delivering the quarterly TDS statement as well as TDS return for the respective quarters of this assessment year. For the AY 2013-14, the assessee has filed its quarterly TDS

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 222/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account of levy of late fee u/s 234E due to delay in delivering the quarterly TDS statement as well as TDS return for the respective quarters of this assessment year. For the AY 2013-14, the assessee has filed its quarterly TDS

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 220/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account of levy of late fee u/s 234E due to delay in delivering the quarterly TDS statement as well as TDS return for the respective quarters of this assessment year. For the AY 2013-14, the assessee has filed its quarterly TDS

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 221/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account of levy of late fee u/s 234E due to delay in delivering the quarterly TDS statement as well as TDS return for the respective quarters of this assessment year. For the AY 2013-14, the assessee has filed its quarterly TDS

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 223/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account of levy of late fee u/s 234E due to delay in delivering the quarterly TDS statement as well as TDS return for the respective quarters of this assessment year. For the AY 2013-14, the assessee has filed its quarterly TDS

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 226/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account of levy of late fee u/s 234E due to delay in delivering the quarterly TDS statement as well as TDS return for the respective quarters of this assessment year. For the AY 2013-14, the assessee has filed its quarterly TDS

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 227/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

2. The only issue arises in this appeal is regarding validity of adjustments made by the AO on account of levy of late fee u/s 234E due to delay in delivering the quarterly TDS statement as well as TDS return for the respective quarters of this assessment year. For the AY 2013-14, the assessee has filed its quarterly TDS