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24 results for “TDS”+ Exemptionclear

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Key Topics

Section 10(26)37 Addition to Income23 Section 25016 TDS13 Section 69A12 Section 143(3)9 Disallowance9 Section 201(1)8 Section 2018 Section 44A

TRIDENT INFRAPROJECTS PRIVATE LIMITED,GUWAHATI vs. THE INCOME TAX OFFICER, WARD - 1(2), GUWAHATI

The appeal is allowed for statistical purposes

ITA 254/GTY/2024[2018-19]Status: DisposedITAT Guwahati06 Aug 2025AY 2018-19

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 10(26)Section 194CSection 194C(6)Section 250Section 40Section 69C

TDS on transport charges. These exemptions primarily relate to Section 194C, which deals with TDS on payments to contractors, including

DY. COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. THE MEGHALAYA COOPERATIVE APEX BANK LIMITED, SHILLONG

Showing 1–20 of 24 · Page 1 of 2

7

In the result the appeal of the Revenue is allowed and the Cross

ITA 50/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 Jan 2025AY 2018-19

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 10(26)Section 143(3)Section 250Section 251Section 251(1)(a)Section 36Section 40

TDS but the same have been considered for disallowances. Further the cases covered by exemption u/s 10(26) and Form

INCOME TAX OFFICER, WARD NORTH LAKHIMPUR vs. BIRI KAKUM, ESS SECTOR

Appeal is dismissed

ITA 170/GTY/2025[2021-22]Status: DisposedITAT Guwahati16 Oct 2025AY 2021-22

Bench: The Ld. Ao. The Ld. Ao Was Not Satisfied With The Response Given By The Assessee & Made The Impugned Addition With The Following Finding:

Section 10(26)Section 145(3)Section 250

TDS on the contractual payment received by the assessee, whether the work was executed in the areas which are specified for claiming exemption

FRIDAY HINGE,MEGHALAYA vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, GUWAHATI, GUWAHATI

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

ITA 263/GTY/2024[2020-21]Status: DisposedITAT Guwahati04 Apr 2025AY 2020-21

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Shri Vikash Agarwal, FCAFor Respondent: Shri Kausik Ray, JCIT

Section 10(26)Section 115BSection 142(1)Section 143(2)Section 144Section 250Section 69A

exemption u/s 10(26) as TDS is deducted by a deductor who is not from the areas or state mentioned

FRIDAY HINGE,MEGHALAYA vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, GUWAHATI, GUWAHATI

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

ITA 264/GTY/2024[2021-22]Status: DisposedITAT Guwahati04 Apr 2025AY 2021-22

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Shri Vikash Agarwal, FCAFor Respondent: Shri Kausik Ray, JCIT

Section 10(26)Section 115BSection 142(1)Section 143(2)Section 144Section 250Section 69A

exemption u/s 10(26) as TDS is deducted by a deductor who is not from the areas or state mentioned

SHRI LIKHA SAAYA,NIRJILI vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR., LAKHIMPUR.

In the result, both the appeals of the assessee are allowed

ITA 49/GTY/2021[2010-11]Status: DisposedITAT Guwahati06 Nov 2025AY 2010-11

Bench: S/Shriand Rajesh Kumarand Manmohan Dasita Nos.49 & 50/Gty/2021 Assessment Years : 2010-11 & 2011-12 Shri Likha Saaya S/O. Shri Likha Vs. Ito, Ward-North, Lakhimpur Heli, P-Sector, P.O. Nirjuli, Borah Complex, D.K.Road, North District Papumpare, Arunachal Lakhimpur, Lakhimpur, Assam- Pradesh-791109 787001 Pan/Gir No. (Appellant) .. ( Respondent) Assessee By : Sarala Agarwal. Ar Revenue By : Shri Kausik Ray, Jcit

For Appellant: Sarala Agarwal. ARFor Respondent: Shri Kausik Ray, JCIT

Section 10(26)Section 143(1)Section 143(2)Section 144

TDS certificate. The Assessing Officer also noted that the income of the assessee is exempt from tax on the ground

SHRI LIKHA SAAYA,NIRJILI vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR., LAKHIMPUR.

In the result, both the appeals of the assessee are allowed

ITA 50/GTY/2021[2011-12]Status: DisposedITAT Guwahati06 Nov 2025AY 2011-12

Bench: S/Shriand Rajesh Kumarand Manmohan Dasita Nos.49 & 50/Gty/2021 Assessment Years : 2010-11 & 2011-12 Shri Likha Saaya S/O. Shri Likha Vs. Ito, Ward-North, Lakhimpur Heli, P-Sector, P.O. Nirjuli, Borah Complex, D.K.Road, North District Papumpare, Arunachal Lakhimpur, Lakhimpur, Assam- Pradesh-791109 787001 Pan/Gir No. (Appellant) .. ( Respondent) Assessee By : Sarala Agarwal. Ar Revenue By : Shri Kausik Ray, Jcit

For Appellant: Sarala Agarwal. ARFor Respondent: Shri Kausik Ray, JCIT

Section 10(26)Section 143(1)Section 143(2)Section 144

TDS certificate. The Assessing Officer also noted that the income of the assessee is exempt from tax on the ground

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. SHRI PARAN JYOTI SAIKIA, GUWAHATI

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

ITA 125/GTY/2020[2017-18]Status: DisposedITAT Guwahati28 Mar 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(2)Section 143(3)Section 194CSection 250Section 69C

exemptions have been permitted such as for example under Section 10(26) of the Act. Thus, notwithstanding that there is no legal requirement for ensuring furnishing of ITR by the person from whom TDS

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

exempt by virtue of the provisions of Section 10(26) of the Act and thus, in the absence of any tax liability of such Tribal People, it would be a fruitless exercise to first deduct TDS

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

exempt by virtue of the provisions of Section 10(26) of the Act and thus, in the absence of any tax liability of such Tribal People, it would be a fruitless exercise to first deduct TDS

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

exempt by virtue of the provisions of Section 10(26) of the Act and thus, in the absence of any tax liability of such Tribal People, it would be a fruitless exercise to first deduct TDS

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

exempt by virtue of the provisions of Section 10(26) of the Act and thus, in the absence of any tax liability of such Tribal People, it would be a fruitless exercise to first deduct TDS

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

exempt by virtue of the provisions of Section 10(26) of the Act and thus, in the absence of any tax liability of such Tribal People, it would be a fruitless exercise to first deduct TDS

INCOME TAX OFFICER, WARD-1, SHILLONG, SHILLONG vs. ACHULA DARNEICHONG SAILO, SHILLONG

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

ITA 119/GTY/2023[2013-14]Status: DisposedITAT Guwahati22 Jan 2025AY 2013-14

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 10(26)Section 142(1)Section 147Section 148Section 250Section 44A

TDS deducted nor the source of bank transactions of Rs. 47,29,500/-was explained. There is no discussion in the order of the Ld. CIT(A) nor any reason has been given regarding the exemption

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

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

ITA 14/GTY/2022[2016-17]Status: DisposedITAT Guwahati12 Jun 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT

Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

exempt from tax. According to him, the rent in question paid by the assessee is not chargeable to tax as income within the meaning of sec. 4(1) of the Act. According to him, sec. 4(2) categorically provides that in respect of such an amount which does not form part of total income, the provisions of TDS

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

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

ITA 17/GTY/2022[2019-20]Status: DisposedITAT Guwahati12 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT

Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

exempt from tax. According to him, the rent in question paid by the assessee is not chargeable to tax as income within the meaning of sec. 4(1) of the Act. According to him, sec. 4(2) categorically provides that in respect of such an amount which does not form part of total income, the provisions of TDS

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

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

ITA 16/GTY/2022[2018-19]Status: DisposedITAT Guwahati12 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT

Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

exempt from tax. According to him, the rent in question paid by the assessee is not chargeable to tax as income within the meaning of sec. 4(1) of the Act. According to him, sec. 4(2) categorically provides that in respect of such an amount which does not form part of total income, the provisions of TDS

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

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

ITA 15/GTY/2022[2017-18]Status: DisposedITAT Guwahati12 Jun 2023AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT

Section 133ASection 194Section 201Section 201(1)Section 204Section 4Section 4(1)

exempt from tax. According to him, the rent in question paid by the assessee is not chargeable to tax as income within the meaning of sec. 4(1) of the Act. According to him, sec. 4(2) categorically provides that in respect of such an amount which does not form part of total income, the provisions of TDS

NORTECH POWER PROJECTS (P) LTD,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 63/GTY/2020[2012-13]Status: DisposedITAT Guwahati31 May 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

exempt income during the year no disallowance is to be made. The AO is directed to decide the issue in terms of aforesaid observations of the Bench. The ground is allowed for statistical purpose. 6. Issue raised in ground no. 2 is against the non-allowance of credit of TDS

JOSEPH SYNGKLI,NONGPOH vs. INCOME TAX OFFICER, WARD-1, SHILLONG

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

ITA 157/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 250Section 251

exemption provision and without applying reasonable and fair application of mind. In this regard, the Assessing officer had absolutely and completely erred at the time of passing the Impugned Assessment Order dated 28.03.2022, as such the same needs to be reviewed and on being satisfied to set aside the same forthwith, for the ends of justice, fair play and good