BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

239 results for “TDS”+ Section 206C(7)clear

Sorted by relevance

Bangalore239Pune205Delhi182Chennai152Mumbai60Kolkata46Raipur44Ahmedabad26Cochin26Karnataka26Jabalpur23Jaipur21Jodhpur20Rajkot18Nagpur15Indore13Surat12Panaji10Lucknow8Dehradun8Himachal Pradesh6Chandigarh6Cuttack6Hyderabad6Amritsar5Guwahati4Visakhapatnam3Telangana2Varanasi2SC1Rajasthan1Calcutta1

Key Topics

Section 234E191Section 200129TDS95Section 206C88Section 200A70Section 271H32Section 20129Section 200(3)26Deduction26Section 154

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

206C (3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing for penal provision for such failure to submit return. When the Parliament has simultaneously brought about Section 234E, Section 271H and the aforesaid proviso to Section 272A(2), it can be said

Showing 1–20 of 239 · Page 1 of 12

...
18
Condonation of Delay9
Addition to Income9

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

206C (3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing for penal provision for such failure to submit return. When the Parliament has simultaneously brought about Section 234E, Section 271H and the aforesaid proviso to Section 272A(2), it can be said

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

206C (3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing for penal provision for such failure to submit return. When the Parliament has simultaneously brought about Section 234E, Section 271H and the aforesaid proviso to Section 272A(2), it can be said

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

206C (3) for filing of the statement by making it penal under Section 272A (2) (k) is done away in view of the insertion of Section 271H providing for penal provision for such failure to submit return. When the Parliament has simultaneously brought about Section 234E, Section 271H and the aforesaid proviso to Section 272A(2), it can be said

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

7 of 12 (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (3) of section 200 or the proviso to sub-section

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

7 of 17 13. Further Hon'ble Apex Court in the case of Collector, Land Acquisition v. Mst. Katiji and Ors. (167 ITR 471) laid down six principles. For the purpose of convenience, the principles laid down by the Apex Court are reproduced hereunder: "(1) Ordinarily, a litigant does not stand to benefit by lodging an appeal late (2) Refusing

M/S. NARAYANA MINES PRIVATE LIMITED,HOSAPETE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, BANGALORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 334/BANG/2022[2018-19]Status: DisposedITAT Bangalore12 Oct 2022AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri B.S Balachandran, AdvocateFor Respondent: Smt. Priyadarshini Baseganni, Addl. CIT (DR)
Section 133ASection 206ASection 206CSection 206C(7)

TDS as per provision of section 206C, therefore, the assessee is also liable for interest as per Section 206C(7

SOUTH WESTERN RAILWAY,HUBLI vs. CIT, HUBLI

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

ITA 1434/BANG/2015[2007-08]Status: DisposedITAT Bangalore29 Jul 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Tulajappa Kalburgi, AdvocateFor Respondent: Shri Sunil Kumar Agarwal, JCIT
Section 156Section 191Section 201Section 201(1)Section 206Section 206CSection 206C(6)Section 6Section 6A

7) That the learned Respondent has failed to appreciate that the proceeding under section 206C is also assessment proceeding and for re-assessment the AO should record the reason and issue notice under section 148 of the IT Act. APPEAL FEE (8) That as per Sec 253(6)(d) an appeal made, be accompanied by a fee of Rs.500/ - where

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

TDS certificate has been issued at first place. If we look at the provisions of section 206C read with section ITA Nos.12 to 15/Bang/2023 Page 7

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

TDS certificate has been issued at first place. If we look at the provisions of section 206C read with section ITA Nos.12 to 15/Bang/2023 Page 7

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

TDS certificate has been issued at first place. If we look at the provisions of section 206C read with section ITA Nos.12 to 15/Bang/2023 Page 7

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

TDS certificate has been issued at first place. If we look at the provisions of section 206C read with section ITA Nos.12 to 15/Bang/2023 Page 7

CICILIA PINTO,MANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, GHAZIABAD

In the result, the appeals filed by the assessee are dismissed

ITA 622/BANG/2021[2014-15(26Q-Q1)]Status: DisposedITAT Bangalore13 May 2022

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Smt. Vanaja, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 156Section 200Section 200ASection 201Section 206CSection 234ESection 234E(3)Section 243E(3)Section 250Section 3

7. The provision of section 200A(1)(c), (d) and (f) provides for imposing penalty U/s243E,,vide processing and sending intimation under that section. However, 200A(1)(c).; (d) and (f)have come into force only with effect from 1-6-2015 and hence, there was no authority or competence or jurisdiction on the part of the concerned Officer

CICILIA PINTO,MANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, GHAZIABAD

In the result, the appeals filed by the assessee are dismissed

ITA 621/BANG/2021[2013-14]Status: DisposedITAT Bangalore13 May 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Smt. Vanaja, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 156Section 200Section 200ASection 201Section 206CSection 234ESection 234E(3)Section 243E(3)Section 250Section 3

7. The provision of section 200A(1)(c), (d) and (f) provides for imposing penalty U/s243E,,vide processing and sending intimation under that section. However, 200A(1)(c).; (d) and (f)have come into force only with effect from 1-6-2015 and hence, there was no authority or competence or jurisdiction on the part of the concerned Officer

SAROJA VASANTH ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

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

ITA 2689/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

7 appeals filed by Assessee against a common order dated 26.7.2018 by CIT(Appeals), Bangalore-9, relating to different quarters of assessment years 2013-14 to 2015-16. ITA No.2685 to2691/Bang/2019 Page 2 of 11 2. The assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.24Q/26Q for various quarter years

SAROJA VASANTH ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX TDS CPC , GHAZIABAD

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

ITA 2685/BANG/2018[2013-14]Status: DisposedITAT Bangalore22 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

7 appeals filed by Assessee against a common order dated 26.7.2018 by CIT(Appeals), Bangalore-9, relating to different quarters of assessment years 2013-14 to 2015-16. ITA No.2685 to2691/Bang/2019 Page 2 of 11 2. The assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.24Q/26Q for various quarter years

SAROJA VASANTH ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , BANGALORE

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

ITA 2688/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

7 appeals filed by Assessee against a common order dated 26.7.2018 by CIT(Appeals), Bangalore-9, relating to different quarters of assessment years 2013-14 to 2015-16. ITA No.2685 to2691/Bang/2019 Page 2 of 11 2. The assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.24Q/26Q for various quarter years

SAROJA VASANTH ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

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

ITA 2691/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

7 appeals filed by Assessee against a common order dated 26.7.2018 by CIT(Appeals), Bangalore-9, relating to different quarters of assessment years 2013-14 to 2015-16. ITA No.2685 to2691/Bang/2019 Page 2 of 11 2. The assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.24Q/26Q for various quarter years

SAROJA VASANTH ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIBAD

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

ITA 2687/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

7 appeals filed by Assessee against a common order dated 26.7.2018 by CIT(Appeals), Bangalore-9, relating to different quarters of assessment years 2013-14 to 2015-16. ITA No.2685 to2691/Bang/2019 Page 2 of 11 2. The assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.24Q/26Q for various quarter years

SAROJA VASANTH ,BANGALORE vs. ASSISSTANT COMMISSIONER OF INCOME TAX CPC TDS , GHAZIABAD

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

ITA 2686/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

7 appeals filed by Assessee against a common order dated 26.7.2018 by CIT(Appeals), Bangalore-9, relating to different quarters of assessment years 2013-14 to 2015-16. ITA No.2685 to2691/Bang/2019 Page 2 of 11 2. The assessee filed statement of tax deducted at source (TDS) for various quarters in Form No.24Q/26Q for various quarter years