Search: TDS | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

60 results for “TDS”+ Section 194Aclear

Sorted by relevance

Mumbai371 Delhi265 Bangalore163 Chandigarh120 Nagpur106 Kolkata103 Chennai103 Pune101 Karnataka70 Ahmedabad69 Hyderabad69 Jaipur64 Cochin60 Visakhapatnam48 Cuttack40 Raipur22 Rajkot16 Panaji15 Jodhpur14 Amritsar14 Surat14 Indore8 Telangana8 SC8 Jabalpur7 Dehradun7 Kerala4 Ranchi4 Allahabad4 Lucknow4 Guwahati3 Agra3 J&K2 Varanasi2 Patna2

Key Topics

Section 194A57 TDS53 Section 4039 Section 197A38 Section 201(1)36 Condonation of Delay34 Deduction30 Section 80P27 Section 20120 Section 263

MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

ITA 68/COCH/2018[2014-15]Status: DisposedITAT Cochin09 Nov 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

Section 194ASection 40Section 44A

TDS u/s 194A. The Ld. AR submitted that Section I94A does not apply to individuals unless he is a person

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

ITA 959/COCH/2022[2017-18]Status: DisposedITAT Cochin

Showing 1–20 of 60 · Page 1 of 3

19

Section 143(1)15

28 Feb 2023

AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR

Section 194ASection 201Section 201(1)Section 250

TDS under Section 194A of the Act. The above contetnion of the assessee is devoid of any merit. Section 194A

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

ITA 960/COCH/2022[2018-19]Status: DisposedITAT Cochin28 Feb 2023AY 2018-19

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR

Section 194ASection 201Section 201(1)Section 250

TDS under Section 194A of the Act. The above contetnion of the assessee is devoid of any merit. Section 194A

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

ITA 961/COCH/2022[2019-20]Status: DisposedITAT Cochin28 Feb 2023AY 2019-20

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR

Section 194ASection 201Section 201(1)Section 250

TDS under Section 194A of the Act. The above contetnion of the assessee is devoid of any merit. Section 194A

M/S WAYANAD DIST. CO.OP BANK LTD.,WAYANAD vs. ITO(TDS), KOZHIKODE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed

ITA 958/COCH/2022[2016-17]Status: DisposedITAT Cochin28 Feb 2023AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jammuna Devi, Sr. DR

Section 194ASection 201Section 201(1)Section 250

TDS under Section 194A of the Act. The above contetnion of the assessee is devoid of any merit. Section 194A

M/S.VENNALA SERVICE CO-OP BANK LTD,ERNAKULAM vs. THE ITO, KOCHI

In the result the appeal filed by the assessee was rejected by the CIT(A) for assessment year under consideration

ITA 129/COCH/2020[2011-12]Status: DisposedITAT Cochin05 Oct 2020AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm

For Appellant: Sri.Amaljith P.J., CAFor Respondent: Sri.Shantom Bose, CIT-DR

Section 147Section 154Section 19Section 194ASection 194A(3)(v)Section 2(19)Section 234ASection 250Section 40Section 80P

section 194A(3)(v) and 194A(3)(viia)(a), the appellant is not liable to deduct TDS on interest payments

THOMAS JOHN MUTHOOT,THIRUVANANTHAPURAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1 , THIRUVALLA, TRIVANDRUM

In the result, appeal filed by the assessee is dismissed

ITA 896/COCH/2023[2008-09]Status: DisposedITAT Cochin21 Oct 2024AY 2008-09

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Thomas John Muthoot Dcit, Circle - 1 Muthoot Centre, Punnen Road Thiruvalla Vs. Thiruvananthapuram 695001 [Pan: Abnpt4694B] (Appellant) (Respondent)

For Appellant: Shri Srinivasan, CAFor Respondent: Shri Sanjit Kumar Das

Section 194ASection 40

TDS under the provisions of section 194A r.w.s. 40(a)(ia) of the Income Tax Act, 1961 the Act amounting

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

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

ITA 465/COCH/2025[2013-2014]Status: DisposedITAT Cochin22 Aug 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 148Section 194CSection 40

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

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

ITA 496/COCH/2025[2010-2011]Status: DisposedITAT Cochin22 Aug 2025AY 2010-2011

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 148Section 194CSection 40

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

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

ITA 464/COCH/2025[2006-2007]Status: DisposedITAT Cochin22 Aug 2025AY 2006-2007

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(3)Section 148Section 194CSection 40

TDS only on a sum of Rs. 1,32,42,920/- and on the balance amount no tax was deducted at source treating it as mere reimbursement of expenditure to MPCMS. The said payee, i.e. MPCMS also raised different bills. The AO was of the opinion that the money paid towards management consultancy charges under composite contract and the contract

M/S. MANGALAM PUBLICATIONS(INDIA) P.LTD,KOTTAYAM vs. DCIT, KOTTAYAM

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

ITA 422/COCH/2019[2012-13]Status: DisposedITAT Cochin02 Dec 2019AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.P.M.Veeramani, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 143(3)Section 36(1)(iii)Section 40

section 194A of the Act are not applicable to interest paid by the Appellant to its Directors. The fact that the Appellant had paid interest directly to Bank would not alter the liability of the Appellant under the TDS

M/S.KADUTHURUTHY REGIONAL SERVICE CO-OP BANK LTD,KOTTAYAM vs. THE JT IT(TDS), TRIVANDRUM

In the result, the appeal in ITA No

ITA 308/COCH/2020[2015-16]Status: DisposedITAT Cochin27 Oct 2020AY 2015-16

Bench: Shri George Mathankaduthuruthy Regional Service Joint Commissioner Of Co-Op Bank Ltd. Income Tax (Tds) Vs. Kaduthuruthuy P.O. Trivandrum Kottayam Pan – Aaajk0315Q Appellant Respondent

For Appellant: NoneFor Respondent: Ms. J.M. Jamuna Devi

Section 133Section 133(6)Section 194A

TDS on interest paid to the depositors and the appellant being a Primary Agricultural Credit Society was not bound to deduct tax at source from the interest paid to its depositors, by virtue of clause (vii)(a) of sub section (3) of Section 194A

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 645/COCH/2025[2018-19]Status: DisposedITAT Cochin29 Oct 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

194A of the Act in respect of interest payments exceeding Rs. 2,50,000/-, Rs.3,00,000/-, Rs. 5,00,000/- etc. paid to senior citizens by accepting invalid Form 15G/H. Accordingly, the TDS officer was of the opinion that the appellant had failed to comply with the provisions of Chapter XVIIB of the Act and held that the appellant

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 648/COCH/2025[2022-23]Status: DisposedITAT Cochin29 Oct 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

194A of the Act in respect of interest payments exceeding Rs. 2,50,000/-, Rs.3,00,000/-, Rs. 5,00,000/- etc. paid to senior citizens by accepting invalid Form 15G/H. Accordingly, the TDS officer was of the opinion that the appellant had failed to comply with the provisions of Chapter XVIIB of the Act and held that the appellant

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 646/COCH/2025[2019-20]Status: DisposedITAT Cochin29 Oct 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

194A of the Act in respect of interest payments exceeding Rs. 2,50,000/-, Rs.3,00,000/-, Rs. 5,00,000/- etc. paid to senior citizens by accepting invalid Form 15G/H. Accordingly, the TDS officer was of the opinion that the appellant had failed to comply with the provisions of Chapter XVIIB of the Act and held that the appellant

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 647/COCH/2025[2020-21]Status: DisposedITAT Cochin29 Oct 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

194A of the Act in respect of interest payments exceeding Rs. 2,50,000/-, Rs.3,00,000/-, Rs. 5,00,000/- etc. paid to senior citizens by accepting invalid Form 15G/H. Accordingly, the TDS officer was of the opinion that the appellant had failed to comply with the provisions of Chapter XVIIB of the Act and held that the appellant

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

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

ITA 277/COCH/2025[2021-22]Status: DisposedITAT Cochin06 Jun 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2021-22 Esaf Small Finance Bank Ltd. .......... Appellant Building No. Vii/83//8,Esaf Bhavan, Thirssur- Palakkad Nh, Mannuthy P.O., Thrissur 680651 [Pan: Aaece2619Q] Vs. The Income Tax Officer - Tds, Thrissur .......... Respondent Appellant By: Shri Anandan, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.05.2025 Date Of Pronouncement: 26.06.2025

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

194A of the Act in respect of interest payments exceeding Rs. 2,50,000/-, Rs.3,00,000/-, Rs. 5,00,000/- etc. paid to senior citizens by accepting invalid Form 15G/H. Accordingly, the TDS officer was of the opinion that the appellant had failed to comply with the provisions of Chapter XVIIB of the Act and held that the appellant

K. THOMAS VARGHESE,PIRAVAM vs. THE ACIT, ALUVA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 83/COCH/2022[2011-12]Status: DisposedITAT Cochin30 Jun 2022AY 2011-12

Bench: Shri George George K. & Shri Laxmi Prasad Sahushri K. Thomas Varghese Acit, Circle - 1 Manakunnathu Aluva Vs. Piravom 686664 Pan – Aaspv5029L Appellant Respondent

For Appellant: Shri S.R. Lokanathan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 194ASection 40

TDS under section 194A and not an item disallowable U/S 40(a)(i) of the Act. The appellant was denied

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

ITA 386/COCH/2018[2011-12]Status: DisposedITAT Cochin04 Sept 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

194A(3) of the Act, the limit of Rs.10,000 is to be computed with respect to payment made to a deductee by the branch of the Bank and not by account wise. C. A deductee who fulfills the conditions specified in the section 197A of the Act may seek exemption from TDS

THE ALLEPPEY DIST CO- BANK LTD,ALAPPUZHA vs. THE ACIT, ALAPPUZHA

In the result, the appeals filed by the assessee for assessment year 2011-2012, 2012-2013 and 2014-2015 are

ITA 389/COCH/2018[2014-15]Status: DisposedITAT Cochin04 Sept 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.R.KrishnanFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 139ASection 194ASection 194A(3)Section 197ASection 206ASection 40

194A(3) of the Act, the limit of Rs.10,000 is to be computed with respect to payment made to a deductee by the branch of the Bank and not by account wise. C. A deductee who fulfills the conditions specified in the section 197A of the Act may seek exemption from TDS