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364 results for “TDS”+ Section 248clear

Sorted by relevance

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Key Topics

Section 143(3)71Addition to Income47Section 10A28Section 14727Disallowance26Deduction24Section 26323TDS23Section 37(1)18Section 269S

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

ITA 1027/DEL/2020[2015-16 24Q, (Q-1)]Status: DisposedITAT Delhi31 Aug 2022

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E

TDS authorities and upheld by Ld. CIT(A). Accordingly, the appellants are in appeal before Hon’ble Tribunal. On this issue Hon’ble ITAT has passed a combined order dt. 29.11.2019 read with corrigendum dt. 11.12.2019 in 3 ITAs [ITA No. 5380/Del/2017, AY 2016-17; No. 5989/Del/2017, AY 2013-14 & 5990/Del/2017, AY 2013-14] with lead case being

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

Showing 1–20 of 364 · Page 1 of 19

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Section 271D16
Section 11516
ITA 1040/DEL/2020[2013-14 (26Q-Q-2)]Status: DisposedITAT Delhi31 Aug 2022

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E

TDS authorities and upheld by Ld. CIT(A). Accordingly, the appellants are in appeal before Hon’ble Tribunal. On this issue Hon’ble ITAT has passed a combined order dt. 29.11.2019 read with corrigendum dt. 11.12.2019 in 3 ITAs [ITA No. 5380/Del/2017, AY 2016-17; No. 5989/Del/2017, AY 2013-14 & 5990/Del/2017, AY 2013-14] with lead case being

EBNOY HOMES PVT. LTD.,NEW DELHI vs. ITO, WARD- 74(2), NEW DELHI

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

ITA 1101/DEL/2018[2015-16]Status: DisposedITAT Delhi31 Aug 2020AY 2015-16

Bench: Shri R.K. Panda & Sh. Sudhanshu Srivastava

Section 200Section 200ASection 200A(1)Section 234Section 234ESection 271Section 271H

TDS return u/s.200A to levy late fee u/s. 234 E for the period prior to 01.06.2015. 2.1 The ld. DR, on the other hand, strongly supported the order of the CIT(A). She submitted that the common issue in all these appeals under consideration is levy of fees u/s 234E of the Act. She submitted that the contention

DRAIPL-BRAHMAPUTRA INFRASTRUCTURE LIMITED (JV),NEW DELHI vs. TDS, CPC , GHAZIABAD

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

ITA 6709/DEL/2019[2013-14, 26Q]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234E

TDS CPC Pvt. Ltd. Ghaziabad – 211010 A-7, Mahipalpur, Brahmaputra House, New Delhi-110037 Delhi (APPELLANT) (RESPONDENT) Appellant by None Respondent by Ms. Rakhi Vimal, SR. DR Date of hearing : 25.08.2020 Date of order : 31.08.2020 ORDER PER R.K PANDA, AM: This batch of appeals filed by the respective assessees are directed against the separate orders of the CIT(A) dated

SUPREME BRAHMAPUTRA (JV),NEW DELHI vs. ACIT - CPC - TDS, GHAZIABAD

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

ITA 6706/DEL/2019[2013-14 (26Q, Q-4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234E

TDS CPC Pvt. Ltd. Ghaziabad – 211010 A-7, Mahipalpur, Brahmaputra House, New Delhi-110037 Delhi (APPELLANT) (RESPONDENT) Appellant by None Respondent by Ms. Rakhi Vimal, SR. DR Date of hearing : 25.08.2020 Date of order : 31.08.2020 ORDER PER R.K PANDA, AM: This batch of appeals filed by the respective assessees are directed against the separate orders of the CIT(A) dated

BRAHMAPUTRA PROPERTY MANAGEMENT SERVICES PRIVATE LIMITED,NEW DELHI vs. TDS, CPC , GHAZIABAD

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

ITA 6718/DEL/2019[2013-14,26Q]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234E

TDS CPC Pvt. Ltd. Ghaziabad – 211010 A-7, Mahipalpur, Brahmaputra House, New Delhi-110037 Delhi (APPELLANT) (RESPONDENT) Appellant by None Respondent by Ms. Rakhi Vimal, SR. DR Date of hearing : 25.08.2020 Date of order : 31.08.2020 ORDER PER R.K PANDA, AM: This batch of appeals filed by the respective assessees are directed against the separate orders of the CIT(A) dated

BATHLINE INDIA (P) LTD,NEW DELHI vs. ACIT - CPC, GHAZIABAD

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

ITA 9336/DEL/2019[2013-14 (24Q-Q1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 154Section 200ASection 200A(1)Section 220(2)Section 234ESection 54

TDS Vaishali A-232, Okhla Industrial Area, Ghaziabad – 201010 Uttar Phase-I, Tekhand, South East, Pradesh New Delhi-110020 PAN No. (APPELLANT) (RESPONDENT) Appellant by Sh. Vivek Aggarwal, CA Respondent by Sh. Rakhi Vimal, Sr. DR Date of Hearing: 28.08.2020 Date of Pronouncement: 31.08.2020 ORDER PER R.K PANDA, AM: This batch of six appeals filed by the assessee are directed

FRANCHISE INDIA BRANDS LTD.,NEW DELHI vs. CPC- TDS, GHAZIABAD

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

ITA 1274/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234E

TDS Aayakar Bhawan Sector-3, F-89/11, Okhla Industrial Area, Vaishali, Ghaziabad – 201010 Phase-I, Near ESI Hospital Uttar Pradesh New Delhi-110020 (APPELLANT) (RESPONDENT) Appellant by Sh. Vijay Jindal, CA Respondent by Ms. Rakhi Vimal, SR. DR Date of hearing 26.08.2020 Date of pronouncement .08.2020 ORDER PER R.K PANDA, AM: This batch of three appeals filed

BATHLINE INDIA (PVT.) LTD.,DELHI vs. ACIT, CPC-TDS, GHAZIABAD

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

ITA 9341/DEL/2019[2013-14 (26Q,Q-4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 154Section 200ASection 200A(1)Section 220(2)Section 234ESection 54

TDS Vaishali A-232, Okhla Industrial Area, Ghaziabad – 201010 Uttar Phase-I, Tekhand, South East, Pradesh New Delhi-110020 PAN No. (APPELLANT) (RESPONDENT) Appellant by Sh. Vivek Aggarwal, CA Respondent by Sh. Rakhi Vimal, Sr. DR Date of Hearing: 28.08.2020 Date of Pronouncement: 31.08.2020 ORDER PER R.K PANDA, AM: This batch of six appeals filed by the assessee are directed

ADDITIONAL DIGP,GURGAON vs. DCIT, TDS, GURGAON

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

ITA 7559/DEL/2017[2015-16]Status: DisposedITAT Delhi31 Aug 2020AY 2015-16

Bench: Shri R.K. Panda & Sh. Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234Section 234ESection 271Section 271H

TDS Gurgaon CRPF Camp, Group Centre, Kadarpur, Gurgaon (APPELLANT) (RESPONDENT) Appellant by None Respondent by Ms. Rakhi Vimal, Sr. DR. Date of hearing 24.08.2020 Date of pronouncement 31.08.2020 ORDER PER R.K PANDA, AM: This appeal filed by the assessee is directed against the order dated 20.09.2017 of the CIT(A)-2, Gurgaon confirming the late filing fee of Rs.1

TAJ INFRAHEIGHTS PVT LTD,FARIDABAD vs. ITO TDS WARD, FARIDABAD

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

ITA 4575/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Aug 2020AY 2015-16

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2015-16

Section 200ASection 200A(1)Section 234ESection 271Section 271H

TDS WARD Faridabad Sector-19, Market Park-2, Faridabad-121002 PAN No. AADCT5348J (APPELLANT) (RESPONDENT) Appellant by None Respondent by Ms. Rakhi Vimal, SR. DR Date of hearing : 28.08.2020 Date of order : 31.08.2020 ORDER PER R.K PANDA, AM: This appeal is filed by the assessee is directed against the order dated 30.04.2019 of the CIT(A), Faridabad confirming the levy

AIRCON ENGINEERS PRIVATE LIMITED,NEW DELHI vs. TDS, CPC, GHAZIABAD

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

ITA 9069/DEL/2019[2014-15 (Qtr-4,26Q)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234ESection 271Section 271H

TDS, CPC Ghaziabad Limited, 276, Sultan Sadan-I Lane No.3, Westend Marg, Saidulajaib, New Delhi-110030 PAN No. AAACA5824B (APPELLANT) (RESPONDENT) Appellant by None Respondent by Ms. Rakhi Vimal, SR. DR Date of hearing : 28.08.2020 Date of order : 31.08.2020 ORDER PER R.K PANDA, AM: This batch of four appeals filed by the assessee are directed against the common order dated

GOVT. GIRLS SR. SECONDARY SCHOOL, AGROHA,HISAR vs. ACIT, CPC-TDS, GHAZIABAD

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

ITA 5818/DEL/2018[2014-15 (Q 1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: NoneFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 200ASection 200A(1)Section 234ESection 271Section 271H

TDS, Agroha, Ghaziabad. Hisar, Haryana. PAN: RTKG05856E (Appellant) (Respondent) Assessee by : None Revenue by : Ms Rakhi Vimal, Sr. DR Date of Hearing : 26.08.2020 Date of Pronouncement : 31.08.2020 ORDER PER R.K. PANDA, AM: This batch of appeals filed by the assessee are directed against the order of the CIT(A), Gurgaon, dated 25.05.2018 confirming the levy of late filing

RAJENDER SINGH,HISAR vs. ITO, WARD- 3, HISAR

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

ITA 5571/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Sandeep Mehtani, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 200ASection 200A(1)Section 234E

section 234E by the Finance Act, 2012 and insertion of clause (c) to Sec. 200A(1) of the I.T. Act by Finance Act 2015 as well as the decisions of various High Courts including jurisdictional High Court. The rationale behind such amendments & explanatory notes are available in the respective Memorandum to the corresponding Finance Bill which have not been considered

RAJINDRA GAGAN WINE ENTERPRISES,HISAR vs. ITO, WARD- 3, HISAR

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

ITA 5584/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Sandeep Mehtani, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 200ASection 200A(1)Section 234E

section 234E by the Finance Act, 2012 and insertion of clause (c) to Sec. 200A(1) of the I.T. Act by Finance Act 2015 as well as the decisions of various High Courts including jurisdictional High Court. The rationale behind such amendments & explanatory notes are available in the respective Memorandum to the corresponding Finance Bill which have not been considered

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

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

ITA 7933/DEL/2019[2013-14 (24Q, Q4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

TDS, CPC, Flat No.B-63, 6th Floor, Ghaziabad. Nav Kunj Apartment, Plot No.87, IP Extension, Patparganj, New Delhi – 110091. PAN: AACCA3104G (Appellant) (Respondent) Assessee by : Shri Suresh Gupta, CA Revenue by : Ms Rakhi Vimal, Sr. DR Date of Hearing : 27.08.2020 Date of Pronouncement : 31.08.2020 ORDER PER R.K. PANDA, AM: This batch of appeals filed by the assessee are directed against

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

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

ITA 7932/DEL/2019[2013-14 (Q3, 24Q)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

TDS, CPC, Flat No.B-63, 6th Floor, Ghaziabad. Nav Kunj Apartment, Plot No.87, IP Extension, Patparganj, New Delhi – 110091. PAN: AACCA3104G (Appellant) (Respondent) Assessee by : Shri Suresh Gupta, CA Revenue by : Ms Rakhi Vimal, Sr. DR Date of Hearing : 27.08.2020 Date of Pronouncement : 31.08.2020 ORDER PER R.K. PANDA, AM: This batch of appeals filed by the assessee are directed against

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

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

ITA 7934/DEL/2019[2013-14 (26Q, Q2)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

TDS, CPC, Flat No.B-63, 6th Floor, Ghaziabad. Nav Kunj Apartment, Plot No.87, IP Extension, Patparganj, New Delhi – 110091. PAN: AACCA3104G (Appellant) (Respondent) Assessee by : Shri Suresh Gupta, CA Revenue by : Ms Rakhi Vimal, Sr. DR Date of Hearing : 27.08.2020 Date of Pronouncement : 31.08.2020 ORDER PER R.K. PANDA, AM: This batch of appeals filed by the assessee are directed against

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

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

ITA 7931/DEL/2019[2013-14 (24Q, Q2)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

TDS, CPC, Flat No.B-63, 6th Floor, Ghaziabad. Nav Kunj Apartment, Plot No.87, IP Extension, Patparganj, New Delhi – 110091. PAN: AACCA3104G (Appellant) (Respondent) Assessee by : Shri Suresh Gupta, CA Revenue by : Ms Rakhi Vimal, Sr. DR Date of Hearing : 27.08.2020 Date of Pronouncement : 31.08.2020 ORDER PER R.K. PANDA, AM: This batch of appeals filed by the assessee are directed against

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

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

ITA 7935/DEL/2019[2013-14 (26Q, Q3)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Suresh Gupta, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 154Section 200ASection 200A(1)Section 234ESection 54

TDS, CPC, Flat No.B-63, 6th Floor, Ghaziabad. Nav Kunj Apartment, Plot No.87, IP Extension, Patparganj, New Delhi – 110091. PAN: AACCA3104G (Appellant) (Respondent) Assessee by : Shri Suresh Gupta, CA Revenue by : Ms Rakhi Vimal, Sr. DR Date of Hearing : 27.08.2020 Date of Pronouncement : 31.08.2020 ORDER PER R.K. PANDA, AM: This batch of appeals filed by the assessee are directed against