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240 results for “TDS”+ Section 206C(1)clear

Sorted by relevance

Bangalore240Pune236Delhi178Chennai155Mumbai62Kolkata46Raipur44Cochin28Ahmedabad26Karnataka26Jodhpur20Jaipur18Rajkot17Nagpur16Indore14Surat10Panaji10Dehradun8Lucknow8Himachal Pradesh6Chandigarh4Amritsar4Guwahati4Hyderabad3Visakhapatnam3Cuttack2Telangana2SC1Rajasthan1Calcutta1

Key Topics

Section 234E179Section 200119TDS95Section 206C91Section 200A67Section 271H32Section 20127Deduction25Section 200(3)24Section 154

KOOUD SOFTWARE PRIVATE LIMITED,BANGALORE vs. DEPUTY DIRECTOR OF INCOME TAX, CPC-TDS, GHAZIABAD

In the result, appeal of the assessee is allowed

ITA 82/BANG/2022[2013-14 (24Q-QII)]Status: DisposedITAT Bangalore25 Mar 2022

Bench: Shri George George K & Ms. Padmavathy S

For Appellant: Shri Mukesh Tyagi, C.AFor Respondent: Shri Sankar Ganesh D, JCIT(DR)
Section 200ASection 200A(1)Section 234Section 234E

1) of section 206A; [(m) to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C,] he shall pay, by way of penalty, a sum of one hundred rupees for every day during which the failure continues: Provided that the amount

Showing 1–20 of 240 · Page 1 of 12

...
20
Condonation of Delay9
Addition to Income9

M/S. CHILD DEVELOPMENT PROJECT OFFICER,SHIVAMOGGA vs. INCOME-TAX OFFICER, TDS WARD, DAVANGERE

The appeals are partly allowed to the aforesaid extent

ITA 882/BANG/2023[26Q/Quarter-4/2014-15]Status: DisposedITAT Bangalore09 Jan 2024

Bench: Shri George George Kshri Laxmi Prasad Sahu

For Appellant: Shri Hemant Pai, C.AFor Respondent: Shri Nischal B, Addl. CIT (DR)
Section 250

1-72012.[Para 17] The aforesaid shows that in the clause (k) if the said failure relates to a statement referred to in sub-section (3) of section 200 or the sub- section (3) of section 206C, no penalty shall be imposed for TDS

ROOMAN TECHNOLOGIES PVT LTD,BANGALORE vs. INCOME TAX OFFICER, WARD-3(1)& TDS, BANGALORE

In the result, appeals of the assessee are allowed

ITA 536/BANG/2025[2015-16 Q 3]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

1) of section 206A; [(m) to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C,] ITA Nos.533 to 536/Bang/2025 Page 5 of 8 he shall pay, by way of penalty, a sum of one hundred rupees for every day during

ROOMAN TECHNOLOGIES PVT LTD,BENGALURU vs. INCOME TAX OFFICER, WARD-3(1), BANGALORE

In the result, appeals of the assessee are allowed

ITA 533/BANG/2025[2015-16 Q4]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

1) of section 206A; [(m) to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C,] ITA Nos.533 to 536/Bang/2025 Page 5 of 8 he shall pay, by way of penalty, a sum of one hundred rupees for every day during

ROOMAN TECHNOLOGIES PVT LTD., ,BENGALURU vs. INCOME TAX OFFICER, WARD-3(1), BANGALORE

In the result, appeals of the assessee are allowed

ITA 534/BANG/2025[2015-16 Q1]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

1) of section 206A; [(m) to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C,] ITA Nos.533 to 536/Bang/2025 Page 5 of 8 he shall pay, by way of penalty, a sum of one hundred rupees for every day during

ROOMAN TECHNOLOGIES PVT LTD,BANGALORE vs. INCOME TAX OFFICER, WARD-3(1),, BANGALORE

In the result, appeals of the assessee are allowed

ITA 535/BANG/2025[2015-16 Q2]Status: DisposedITAT Bangalore23 Jul 2025

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Vinod Gard, CAFor Respondent: Shri. R. Rajamanohar, JCIT(DR)(ITAT), Bangalore
Section 2Section 200ASection 234ESection 271(1)(a)Section 271H

1) of section 206A; [(m) to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C,] ITA Nos.533 to 536/Bang/2025 Page 5 of 8 he shall pay, by way of penalty, a sum of one hundred rupees for every day during

M/S. HOTEL ASHOK GARDEN ,DHARWAD vs. THE INCOME TAX OFFICER, WARD-1(1), , HUBLI

In the result, appeals of the assessee are allowed

ITA 12/BANG/2023[2016-17]Status: DisposedITAT Bangalore06 Feb 2023AY 2016-17

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Preethi S. Patel, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 143(1)Section 154Section 206CSection 254

1)." 2.7 The essence of the above stated provisions and corresponding rules is that the tax deducted at source (TDS) is nothing but tax, and credit for TDS should go to the person in whose hands the income is rightfully and finally assessed to tax in accordance with law irrespective of the person in whose hands the TDS has been

M/S. HOTEL ASHOK GARDEN ,DHARWAD vs. THE INCOME TAX OFFICER, WARD-1(1), , HUBLI

In the result, appeals of the assessee are allowed

ITA 14/BANG/2023[2018-19]Status: DisposedITAT Bangalore06 Feb 2023AY 2018-19

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Preethi S. Patel, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 143(1)Section 154Section 206CSection 254

1)." 2.7 The essence of the above stated provisions and corresponding rules is that the tax deducted at source (TDS) is nothing but tax, and credit for TDS should go to the person in whose hands the income is rightfully and finally assessed to tax in accordance with law irrespective of the person in whose hands the TDS has been

M/S. HOTEL ASHOK GARDEN ,DHARWAD vs. THE INCOME TAX OFFICER, WARD-1(1), , HUBLI

In the result, appeals of the assessee are allowed

ITA 15/BANG/2023[2019-2020]Status: DisposedITAT Bangalore06 Feb 2023AY 2019-2020

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Preethi S. Patel, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 143(1)Section 154Section 206CSection 254

1)." 2.7 The essence of the above stated provisions and corresponding rules is that the tax deducted at source (TDS) is nothing but tax, and credit for TDS should go to the person in whose hands the income is rightfully and finally assessed to tax in accordance with law irrespective of the person in whose hands the TDS has been

M/S. HOTEL ASHOK GARDEN ,DHARWAD vs. THE INCOME TAX OFFICER, WARD-1(1), , HUBLI

In the result, appeals of the assessee are allowed

ITA 13/BANG/2023[2017-18]Status: DisposedITAT Bangalore06 Feb 2023AY 2017-18

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Preethi S. Patel, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 143(1)Section 154Section 206CSection 254

1)." 2.7 The essence of the above stated provisions and corresponding rules is that the tax deducted at source (TDS) is nothing but tax, and credit for TDS should go to the person in whose hands the income is rightfully and finally assessed to tax in accordance with law irrespective of the person in whose hands the TDS has been

DCIT vs. M/S SYNDICATE BANK,

In the result, the revenue’s appeal is dismissed

ITA 1700/BANG/2013[1990-91]Status: DisposedITAT Bangalore30 Jun 2015AY 1990-91

Bench: Smt. P. Madhavi Devi & Shri Abraham P George

For Appellant: Shri Farhat Hussain Qureshi, CIT(DR)For Respondent: Smt. Lalitha Rameswaran
Section 115J

206C or paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in the period from the 1st day of April of the assessment year

LALIT KUMAR DOSI ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS, GHAZIABAD

In the result, all the appeals by the assessees are allowed

ITA 2660/BANG/2018[2013-14]Status: DisposedITAT Bangalore22 Mar 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section

LALIT KUMAR DOSI ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS, GHAIABAD

In the result, all the appeals by the assessees are allowed

ITA 2675/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Mar 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section

MANOJ KUMAR JAISWAL ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

In the result, all the appeals by the assessees are allowed

ITA 2658/BANG/2018[2013-14]Status: DisposedITAT Bangalore22 Mar 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section

LALITH KUMAR DOSI ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS, GHAZIABAD

In the result, all the appeals by the assessees are allowed

ITA 2676/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Mar 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section

PACHISIA PLASTICS PRIVATE LIMITED ,KANAKPURA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

In the result, all the appeals by the assessees are allowed

ITA 2666/BANG/2018[2013-14]Status: DisposedITAT Bangalore22 Mar 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section

PACHISIA PLASTICS PRIVATE LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

In the result, all the appeals by the assessees are allowed

ITA 2670/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Mar 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section

PACHISIA PLASTICS PRIVATE LIMITED ,KANAKAPURA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

In the result, all the appeals by the assessees are allowed

ITA 2667/BANG/2018[2013-14]Status: DisposedITAT Bangalore22 Mar 2019AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section

PACHISIA PLASTICS PRIVATE LIMITED ,KANAKAPURA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

In the result, all the appeals by the assessees are allowed

ITA 2668/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Mar 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section

PACHISIA PLASTICS PRIVATE LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

In the result, all the appeals by the assessees are allowed

ITA 2669/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Mar 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section