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60 results for “TDS”+ Section 194A(3)clear

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Key Topics

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

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

Showing 1–20 of 60 · Page 1 of 3

19

Section 143(1)15

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

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 liable to tax audit u/s 44AB of the I.T. Act 1961 and in this case, the assessee, being an individual is not within the purview of the said section. Therefore, it was submitted that the department will have to I.T.A

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 thereon at the rate in force. The Explanation below sub-section (1) of Section 194A of the Act clarifies that where any income by way of interest is credited to any account, whether called “interest payable account” or “suspense account” or any other name in the books of account of the payer, such credit shall be deemed

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 thereon at the rate in force. The Explanation below sub-section (1) of Section 194A of the Act clarifies that where any income by way of interest is credited to any account, whether called “interest payable account” or “suspense account” or any other name in the books of account of the payer, such credit shall be deemed

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 thereon at the rate in force. The Explanation below sub-section (1) of Section 194A of the Act clarifies that where any income by way of interest is credited to any account, whether called “interest payable account” or “suspense account” or any other name in the books of account of the payer, such credit shall be deemed

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 Cochin28 Feb 2023AY 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 thereon at the rate in force. The Explanation below sub-section (1) of Section 194A of the Act clarifies that where any income by way of interest is credited to any account, whether called “interest payable account” or “suspense account” or any other name in the books of account of the payer, such credit shall be deemed

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 to Rs.31,77,000/- only. 3

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

TDS was not applicable.” ITA No.422/Coch/2019. 3 M/s.Mangalam Publications India (P) Ltd. 5. The learned AR did not raise any contention with regard to ground No.3 above. The assessee has filed a paper book enclosing the details of advances made to sister concern, copies of audited accounts of the assessee as on 31.03.2012 and audited accounts of various sister concerns

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

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.VIJAYA PALACE,,KOLLAM vs. THE ITO, KOLLAM

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

ITA 506/COCH/2018[2013-14]Status: DisposedITAT Cochin03 Apr 2019AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 194ASection 40

194A would apply. It was submitted that even if there was failure to deduct tax at source, the disallowance should have been restricted to thirty percent of the amount as the amendment to the provisions of s. 40(a)(ia) was retrospective. 6. The Ld. DR relied on the order of the CIT(A). 7. We have heard the rival

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

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 388/COCH/2018[2013-14]Status: DisposedITAT Cochin04 Sept 2019AY 2013-14

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 387/COCH/2018[2012-13]Status: DisposedITAT Cochin04 Sept 2019AY 2012-13

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

KERALA SHIPPING AND INLAND NAVIGATION CORPORATION LIMITED,ERNAKULAM vs. DEPUTY COMMISSIONER OF INCOME TAX , CORPORATE CIRCLE 1(1), KOCHI

In the result appeal of the assessee is hereby allowed

ITA 78/COCH/2024[2018-19]Status: DisposedITAT Cochin21 Oct 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Kerala Shipping & Inalnd Dcit, Corporate Circle - 1(1) Navigtation Corporation C.R. Building, I.S. Pres Road 38/924-A, Udaya Nagar Road Kochi 682018 Vs. Gandhi Nagar Kochi 682020 [Pan: Aabck4818L] (Appellant) (Respondent)

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 1Section 115BSection 143(3)Section 199Section 263Section 69Section 69C

section 263 of the Act set aside the assessment order for fresh assessment with the following direction: “Hence, the Assessment Order u/s 143(3) dated 19/05/2021 is set aside to the Assessing Officer to consider the below matter: 1) For AY 2018-19 assessee had declared Rs.80,70,207/- as the interest Income (Income from other Source) in the return

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)

3. For the sake of convenience and clarity the facts relevant to the appeal bearing ITA No. 645/Coch/2025 for AY 2018-19 are stated herein. Esaf Small Finance Bank Ltd. 4. Brief facts of the case are that the appellant is a company engaged in the business of banking. The Income Tax Officer-TDS, Thrissur had conducted survey operations

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)

3. For the sake of convenience and clarity the facts relevant to the appeal bearing ITA No. 645/Coch/2025 for AY 2018-19 are stated herein. Esaf Small Finance Bank Ltd. 4. Brief facts of the case are that the appellant is a company engaged in the business of banking. The Income Tax Officer-TDS, Thrissur had conducted survey operations