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7 results for “TDS”+ Section 272A(2)(k)clear

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Key Topics

Section 272A(2)(k)9Section 273B9Penalty6TDS6Section 2633Section 226(3)3Section 272A3Section 272A(2)(K)3Condonation of Delay3Section 68

SHISHU ANANTA MAHAVIDYALAYA,KHURDA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of assessee are allowed

ITA 203/CTK/2018[2012-13]Status: DisposedITAT Cuttack06 Aug 2019AY 2012-13

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita Nos.201 To 203/Ctk/2018 (नििाारण वषा / Assessment Years :2010-2011 To 2012-2013) Shishu Ananta Mahavidyalaya, Vs. Jcit(Tds), Bhubaneswar Balipatana, Khurda-752102 Tan No. : Bbns00799 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri P.C.Mishra, ARFor Respondent: Shri Subhendu Dutta, DR
Section 226(3)Section 272ASection 272A(2)(K)Section 272A(2)(k)Section 273B

272A(2)(K) and confirmed by the Commissioner of Income Tax (Appeal)-3, Bhubaneswar is illegal, arbitrary and uncalled for in the fact and circumstances of the case. 5. For that the Ld. Commissioner of Income Tax (Appeal)-3, Bhubaneswar should have considered the submission of the Appellant that the default was not deliberate or wilful as the appellant depends

2
Section 2(22)(e)2

SHISHU ANANTA MAHAVIDYALAYA,KHURDA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of assessee are allowed

ITA 201/CTK/2018[2010-11]Status: DisposedITAT Cuttack06 Aug 2019AY 2010-11

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita Nos.201 To 203/Ctk/2018 (नििाारण वषा / Assessment Years :2010-2011 To 2012-2013) Shishu Ananta Mahavidyalaya, Vs. Jcit(Tds), Bhubaneswar Balipatana, Khurda-752102 Tan No. : Bbns00799 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri P.C.Mishra, ARFor Respondent: Shri Subhendu Dutta, DR
Section 226(3)Section 272ASection 272A(2)(K)Section 272A(2)(k)Section 273B

272A(2)(K) and confirmed by the Commissioner of Income Tax (Appeal)-3, Bhubaneswar is illegal, arbitrary and uncalled for in the fact and circumstances of the case. 5. For that the Ld. Commissioner of Income Tax (Appeal)-3, Bhubaneswar should have considered the submission of the Appellant that the default was not deliberate or wilful as the appellant depends

SHISHU ANANTA MAHAVIDYALAYA,KHURDA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of assessee are allowed

ITA 202/CTK/2018[2011-12]Status: DisposedITAT Cuttack06 Aug 2019AY 2011-12

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita Nos.201 To 203/Ctk/2018 (नििाारण वषा / Assessment Years :2010-2011 To 2012-2013) Shishu Ananta Mahavidyalaya, Vs. Jcit(Tds), Bhubaneswar Balipatana, Khurda-752102 Tan No. : Bbns00799 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri P.C.Mishra, ARFor Respondent: Shri Subhendu Dutta, DR
Section 226(3)Section 272ASection 272A(2)(K)Section 272A(2)(k)Section 273B

272A(2)(K) and confirmed by the Commissioner of Income Tax (Appeal)-3, Bhubaneswar is illegal, arbitrary and uncalled for in the fact and circumstances of the case. 5. For that the Ld. Commissioner of Income Tax (Appeal)-3, Bhubaneswar should have considered the submission of the Appellant that the default was not deliberate or wilful as the appellant depends

MAHANADI COALFIELDS LIMITED,JHARSUGUDHA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of the assessee are dismissed

ITA 221/CTK/2019[2009-10]Status: DisposedITAT Cuttack08 Jan 2020AY 2009-10

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.220 To 222/Ctk/2019 (नििाारण वषा / Assessment Year :2008-2009) Mahanadi Coal Fields Limited, Vs. Jcit(Tds), Bhubaneswar Lilari Ocp, At/Po: Jorabaga, Belpahar, Jharsuguda-768217 Tan No. : Bbnm00354E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri J.K.Lenka, DR
Section 272A(2)(k)Section 273B

Section 272A(2)(k) of the Act. We also noted from the above chart reproduced above there is huge delay for filing the quarterly TDS

MAHANADI COALFIELDS LIMITED,JHARSUGUDHA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of the assessee are dismissed

ITA 222/CTK/2019[2011-12]Status: DisposedITAT Cuttack08 Jan 2020AY 2011-12

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.220 To 222/Ctk/2019 (नििाारण वषा / Assessment Year :2008-2009) Mahanadi Coal Fields Limited, Vs. Jcit(Tds), Bhubaneswar Lilari Ocp, At/Po: Jorabaga, Belpahar, Jharsuguda-768217 Tan No. : Bbnm00354E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri J.K.Lenka, DR
Section 272A(2)(k)Section 273B

Section 272A(2)(k) of the Act. We also noted from the above chart reproduced above there is huge delay for filing the quarterly TDS

MAHANADI COALFIELDS LIMITED,JHARSUGUDHA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of the assessee are dismissed

ITA 220/CTK/2019[2008-09]Status: DisposedITAT Cuttack08 Jan 2020AY 2008-09

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.220 To 222/Ctk/2019 (नििाारण वषा / Assessment Year :2008-2009) Mahanadi Coal Fields Limited, Vs. Jcit(Tds), Bhubaneswar Lilari Ocp, At/Po: Jorabaga, Belpahar, Jharsuguda-768217 Tan No. : Bbnm00354E (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri J.K.Lenka, DR
Section 272A(2)(k)Section 273B

Section 272A(2)(k) of the Act. We also noted from the above chart reproduced above there is huge delay for filing the quarterly TDS

OMM SHREE REALCON PVT. LTD,BHUBANESWAR vs. PR.CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands allowed

ITA 97/CTK/2023[2018-19]Status: DisposedITAT Cuttack28 Jun 2023AY 2018-19

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2018-19 Om Shree Realcon Pvt Ltd., Om Shree Realcon Pvt Ltd., Vs. Pr. Cit- Bhubaneswar Bhubaneswar-1 Plot No.418, Forest Park, 8, Forest Park, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabco 3118 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ca S.K.Sarangi, Ca Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 28 /0 06/2023 Date Of Pronouncement : 28 /0 /06/2023 O R D E R Per Bench

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 143(3)Section 2(22)(e)Section 263Section 68

272A(1)(d) will be levied and your assessment will be completed on the basis of material available on record. Reply of the assessee are placed at pages 47 & 48 of the paper book as under: To The ACIT, National e-assessment centre, Delhi. Assessee: Om Shree Realcon Pvt Ltd., 418, Sahid Nagar, Bhubaneswar-7. Pan: AABCO 3118 P Assessment