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23 results for “TDS”+ Exemptionclear

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Key Topics

Section 1022Section 4017Addition to Income17Section 143(3)13Exemption13TDS13Section 234E12Deduction10Section 2508Section 200A

THE JHINGRAN COOP MULTIPURPOSE SERVICE SOCIETY LIMITED,NAWANSHAHR vs. INCOME TAX OFFICER ( TDS), JALANDHAR

ITA 64/ASR/2023[2015-16]Status: DisposedITAT Amritsar20 Jun 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Shri Rakesh Joshi, AdvocateFor Respondent: Shri Pardeep Kumar, Sr. DR
Section 194ASection 194A(3)(v)Section 201Section 201(1)Section 80P

TDS. The Ld. CIT(A) confirmed the action of the AO by observing that it is very clear in this regard under Section 194A(3)(v) of the Income Tax Act, 1961, that exemption

SMT. SATVIR KAUR W/O SH. SHINDER SINGH,FEROZEPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, AMRITSAR

Showing 1–20 of 23 · Page 1 of 2

6
Section 2636
Section 686

In the result, the appeal of the assessee is allowed

ITA 102/ASR/2022[2011-12]Status: DisposedITAT Amritsar29 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143(3)Section 148Section 263

TDS and agricultural income being in the nature of exempt income, the assessee opted for not filing of Income Tax Return

INCOME TAX OFFICER WARD-2 (1), JAMMU vs. SHRI MOHD ASLAM BAGGAR, JAMMU

In the result, the appeal of the department is dismissed

ITA 104/ASR/2020[2015-16]Status: DisposedITAT Amritsar28 Feb 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Joginder Singh, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 10Section 10(37)Section 45(5)

TDS of Rs. 85,46,350/-, which was claimed exempt u/s 10(37) of the Income Tax Act, 1961. In response

THE TRANS ASIAN INDUSTRIES EXPOSITION PVT. LTD,SRINAGAR vs. THE ASSESING OFFICER(TDS), SRINAGAR

In the result, both the appeals filed by the assessee and the revenue

ITA 753/ASR/2014[2012-13]Status: DisposedITAT Amritsar07 Jul 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 194CSection 194H

TDS on amount of Rs. 2,47,20,000/- and that rent of Rs 9,58,000/- was paid to Akhshra theater which is exempted

THE INCOME TAX OFFICER (TDS), SRINAGAR vs. M/S TRANS ASIA INDUSTRIES EXPOSITION (P) LTD, SRINAGAR

In the result, both the appeals filed by the assessee and the revenue

ITA 751/ASR/2014[2013-14]Status: DisposedITAT Amritsar07 Jul 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 194CSection 194H

TDS on amount of Rs. 2,47,20,000/- and that rent of Rs 9,58,000/- was paid to Akhshra theater which is exempted

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

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

ITA 610/ASR/2019[2012-13]Status: DisposedITAT Amritsar24 Feb 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

exemption u/s 12A of the Act, if the assessee society is otherwise found eligible for this as per the relevant provisions.” 7. We find that the multiple objection was taken by the revenue related to claim of section 10(23C)(iiiad). The ld. Sr. DR vehemently argued and fully relied on the order of the revenue authorities related

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. THE INCOME TAX OFFICER(EXEMPTIONS,), JALANDHAR

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

ITA 173/ASR/2017[2012-13]Status: DisposedITAT Amritsar24 Feb 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

exemption u/s 12A of the Act, if the assessee society is otherwise found eligible for this as per the relevant provisions.” 7. We find that the multiple objection was taken by the revenue related to claim of section 10(23C)(iiiad). The ld. Sr. DR vehemently argued and fully relied on the order of the revenue authorities related

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER WARD (EXEMPTION), JALANDHAR

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

ITA 608/ASR/2019[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

exemption u/s 12A of the Act, if the assessee society is otherwise found eligible for this as per the relevant provisions.” 7. We find that the multiple objection was taken by the revenue related to claim of section 10(23C)(iiiad). The ld. Sr. DR vehemently argued and fully relied on the order of the revenue authorities related

GURU NANAK DEV HEALTH & EDUCATION SOCIETY,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTION) WARD, JALANDHAR

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

ITA 609/ASR/2019[2011-12]Status: DisposedITAT Amritsar24 Feb 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 12ASection 143(2)Section 143(3)Section 250Section 271(1)(c)Section 40

exemption u/s 12A of the Act, if the assessee society is otherwise found eligible for this as per the relevant provisions.” 7. We find that the multiple objection was taken by the revenue related to claim of section 10(23C)(iiiad). The ld. Sr. DR vehemently argued and fully relied on the order of the revenue authorities related

INCOME TAX OFFICER WARD-1 , HOSHIAPUR vs. SHRI HARPINDER SINGH GILL , HOSHIARPUR

In the result, the appeal of the Revenue is dismissed

ITA 163/ASR/2023[2017-18]Status: DisposedITAT Amritsar27 Jul 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 96

exempted for the purpose of tax as per circular no. 36/2016 issued by the CBDT and the same was assessed and processed by the department u s 143(1). Thereafter the case of the assessee was selected for compulsory scrutiny. The case was selected for scrutiny to verify the claim of Payment of compensation on acquisition of Immovable property, High

SHRI RANJEET SINGH,BATHINDA vs. INCOME TAX OFFICER WARD-1 (1), BATHINDA

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

ITA 91/ASR/2023[2016-17]Status: DisposedITAT Amritsar30 Aug 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir Sehgal Adv. &For Respondent: Sh. Digvijai Chaudhary, Sr. DR
Section 96

exemption of the assessee from Long Ranjeet Singhv. ITO & Ors. Term Capital Gains, arising from Compulsory Acquisition of Land under National Highway Act, 1956, as the CIT(A) NFAC has failed to follow the principle of juridical consistency as laid down by Apex Court by ignoring the order of CIT(A) NFAC in the case of Jaswinder Kaur Sahni

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

exempt u/s 10(38) is fully justified. In view thereof, addition of Rs. 2,11,81,016/- made by the AO is upheld Accordingly, these grounds of appeal are dismissed.” 9. Now the assessee is in appeal before the tribunal and in course of hearing the Ld. AR of the assessee has argued on the legal aspect of the matter

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

exempt u/s 10(38) is fully justified. In view thereof, addition of Rs. 2,11,81,016/- made by the AO is upheld Accordingly, these grounds of appeal are dismissed.” 9. Now the assessee is in appeal before the tribunal and in course of hearing the Ld. AR of the assessee has argued on the legal aspect of the matter

SHREE RADHA KRISHAN CHARITABLE SOCIETY,JALANDHAR vs. THE COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH

In the result, the appeal of the assessee bearing ITA Nos

ITA 589/ASR/2024[2024-2025]Status: DisposedITAT Amritsar24 Apr 2025AY 2024-2025

Bench: Sh. Udayan Das Gupta & Sh. Krinwant Sahay

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

Exemptions), Society Near State Bank of Chandigarh. Patiala, G.T. Road Goraya, Jalandhar. (Respondent) [PAN: AAWAS1100L] (Appellant) Appellant by Sh. P. N. Arora, Adv. Respondent by Sh. Bharat Bhushan Garg, CIT. DR Date of Hearing 09.04.2025 Date of Pronouncement 24.04.2025 ORDER Per: Udayan Das Gupta, J.M.: This appeal is filed by the assessee against the order of Ld. CIT (E), Chandigarh

MR RUDER MANI WALIA,JALANDHAR vs. INCOME TAX OFFICER WARD-2 (3), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

ITA 257/ASR/2022[2017-18]Status: DisposedITAT Amritsar17 Jul 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.257/Asr/2022 Assessment Year: 2017-18

Section 10Section 143(1)Section 194DSection 2(14)Section 2(47)Section 250oSection 48

TDS of the Amount being Deductor current F.Y Account number in which claimed this year only deducted (TAN) of the if corresponding Employer income is being offered for tax this year JLDA00106B 88,792 8,879 Apex Industries 1 2016 Private Limited JLDL00308A 47,40,561 47,406 Life Insurance 2 2016 Corporation of India I.T.A. No.257/Asr/2022 10 Assessment Year

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

ITA 542/ASR/2017[2013-14]Status: DisposedITAT Amritsar31 Jan 2023AY 2013-14

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

Section 143(3)Section 250(6)Section 40Section 43D

TDS on Building Rent paid as assessee had failed to furnish the evidence regarding definite and ascertainable shares of co-owners to whom rent was paid. ii. On the facts and in the circumstances of the case, the Ld.CIT(A) has wrongly deleted the addition of Rs.34,90,828/- on account of non deduction of tax at source on Advertisement

SURJIT MEMORIAL EDUCATIONAL SOCIETY,FEROZEPUR vs. INCOME TAX OFFICER ( EXEMPTIONS ) WARD, AMRITSAR

In the result, the appeals of the assessee bearing ITA No

ITA 202/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 200Section 200ASection 206CSection 234ESection 250o

Exemption Ward), Society Vill. Amritsar. MalwalQuadimPiareana, Ferozepur, Punjab. (Respondent) [PAN:-AAFTS2153M] (Appellant) Appellant by None Respondent by Dr.Vedanshu Tripathi, Sr. DR Date of Hearing 22.05.2023 Date of Pronouncement 13.06.2023 ORDER Per:Anikesh Banerjee, JM: Both the instant appeals of the same assessee were filed against the order of the ld. Commissioner of Income Tax (Appeals), NFAC,Delhi,[in brevity

SURJIT MEMORIAL EDUCATIONAL SOCIETY ,FEROZEPUR vs. INCOME TAX OFFICER ( EXEMPTIONS ) WARD, AMRITSAR

In the result, the appeals of the assessee bearing ITA No

ITA 203/ASR/2022[2019-20]Status: DisposedITAT Amritsar13 Jun 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 200Section 200ASection 206CSection 234ESection 250o

Exemption Ward), Society Vill. Amritsar. MalwalQuadimPiareana, Ferozepur, Punjab. (Respondent) [PAN:-AAFTS2153M] (Appellant) Appellant by None Respondent by Dr.Vedanshu Tripathi, Sr. DR Date of Hearing 22.05.2023 Date of Pronouncement 13.06.2023 ORDER Per:Anikesh Banerjee, JM: Both the instant appeals of the same assessee were filed against the order of the ld. Commissioner of Income Tax (Appeals), NFAC,Delhi,[in brevity

ITFAQ EDUCATIONAL TRUST,BARAMULA vs. INCOME TAX OFFICER ( EXEMPTIONS), JAMMU

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

ITA 98/ASR/2023[2018-19]Status: DisposedITAT Amritsar07 Jun 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 263

Exemptions), Chandigarh passed u/s 263 of the Act, dated 22.03.2023 in respect of Assessment Year 2018-19. 2 I.T.A. No. 98/Asr/2023 Itfaq Educational Trust v. ITO(E) 2. The assessee has raised the following ground of appeal: “1. On the circumstances and facts of the case and in law, the worthy CIT was not justified to hold the order

F I L INDUSTRIES PRIVATE LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

The appeal of the assessee is disposed off in the terms indicated as above

ITA 72/ASR/2023[2014-15]Status: DisposedITAT Amritsar25 Jul 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Smt. Ratinder Kaur, Sr. DR
Section 40Section 80I

exempt and is not subject to tax being capital in nature. 7. That the additional grounds of appeal as raised should have been accepted by the Ld. CIT(A). The worthy CIT(A) was not justified in rejecting the same in a summary manner and as such these grounds of appeal raised by the appellant should have been accepted