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269 results for “TDS”+ Section 206C(7)clear

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Key Topics

Section 234E255Section 200A241TDS100Section 20058Section 206C13Section 194J12Section 201(1)9Section 200A(2)8Deduction5Addition to Income

AJIT LALWANI ,INDORE vs. ACIT (TDS) , INDORE

In the result, Assessee’s appeals in ITANo

ITA 194/IND/2020[2011-12]Status: DisposedITAT Indore23 Aug 2021AY 2011-12

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 206CSection 271C

section 206C to ensure that there is no loss to the Revenue, i.e., (i] the buyer has furnished his return of income u/s 139, (ii) the buyer has taken into account such sum on which tax was required to be collected at source uls 206C for computing income in such return of income, (iii) the buyer has paid

AJIT LALWANI,INDORE vs. ADD.CIT(A), INDORE

In the result, Assessee’s appeals in ITANo

ITA 195/IND/2020[2015-16]Status: DisposedITAT Indore23 Aug 2021AY 2015-16

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Showing 1–20 of 269 · Page 1 of 14

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Section 206CSection 271C

section 206C to ensure that there is no loss to the Revenue, i.e., (i] the buyer has furnished his return of income u/s 139, (ii) the buyer has taken into account such sum on which tax was required to be collected at source uls 206C for computing income in such return of income, (iii) the buyer has paid

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

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

ITA 124/IND/2023[2017-18]Status: DisposedITAT Indore12 Oct 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(1)Section 234B

section 206C of the Act. In light of above, the credit for TCS should Page 12 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page 13 of 24 be given to the assessee which is finally and lawfully assessed to tax in respect of the corresponding income on which TCS has been collected. The fact that there are no specific

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

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

ITA 125/IND/2023[2018-19]Status: DisposedITAT Indore12 Oct 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(1)Section 234B

section 206C of the Act. In light of above, the credit for TCS should Page 12 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page 13 of 24 be given to the assessee which is finally and lawfully assessed to tax in respect of the corresponding income on which TCS has been collected. The fact that there are no specific

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

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

ITA 917/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability as well as the charging section for levy of fees in case of violation of statutory liability) were in effect much earlier from the date of insertion of 200A(3) which is merely a mechanical provision providing for computation

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

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

ITA 914/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability as well as the charging section for levy of fees in case of violation of statutory liability) were in effect much earlier from the date of insertion of 200A(3) which is merely a mechanical provision providing for computation

SARTHAK REAL BUILT P LTD,INDORE vs. DCIT CPC TDS , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 644/IND/2018[16-1726Q/Q-2]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS return falls before the date on 01.06.2015 and the due tax deducted has ITANos. 640 to 647/Ind/2018 & ITANo.665 to 673/Ind/2018 Sarthak Real Built P. Ltd. & Sarthak Organic Ltd. also been deposited before 01.06.2015 fee should not be levied u/s 234E of the Act. 7. Per contra Ld. Department Representative (Ld. DR) vehemently argued supporting the orders of the lower

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 647/IND/2018[17-18(26Q/Q-4)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS return falls before the date on 01.06.2015 and the due tax deducted has ITANos. 640 to 647/Ind/2018 & ITANo.665 to 673/Ind/2018 Sarthak Real Built P. Ltd. & Sarthak Organic Ltd. also been deposited before 01.06.2015 fee should not be levied u/s 234E of the Act. 7. Per contra Ld. Department Representative (Ld. DR) vehemently argued supporting the orders of the lower

SARTHAK REAL BUILT PVT. LTD.,INDORE vs. DCIT (CPC TDS), , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 643/IND/2018[2016-17]Status: DisposedITAT Indore06 Aug 2019AY 2016-17

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS return falls before the date on 01.06.2015 and the due tax deducted has ITANos. 640 to 647/Ind/2018 & ITANo.665 to 673/Ind/2018 Sarthak Real Built P. Ltd. & Sarthak Organic Ltd. also been deposited before 01.06.2015 fee should not be levied u/s 234E of the Act. 7. Per contra Ld. Department Representative (Ld. DR) vehemently argued supporting the orders of the lower

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 645/IND/2018[16-17(26Q/Q-3)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS return falls before the date on 01.06.2015 and the due tax deducted has ITANos. 640 to 647/Ind/2018 & ITANo.665 to 673/Ind/2018 Sarthak Real Built P. Ltd. & Sarthak Organic Ltd. also been deposited before 01.06.2015 fee should not be levied u/s 234E of the Act. 7. Per contra Ld. Department Representative (Ld. DR) vehemently argued supporting the orders of the lower

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 640/IND/2018[16-17(Q24/Q1)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS return falls before the date on 01.06.2015 and the due tax deducted has ITANos. 640 to 647/Ind/2018 & ITANo.665 to 673/Ind/2018 Sarthak Real Built P. Ltd. & Sarthak Organic Ltd. also been deposited before 01.06.2015 fee should not be levied u/s 234E of the Act. 7. Per contra Ld. Department Representative (Ld. DR) vehemently argued supporting the orders of the lower

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 646/IND/2018[16-17(26Q/Q4)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS return falls before the date on 01.06.2015 and the due tax deducted has ITANos. 640 to 647/Ind/2018 & ITANo.665 to 673/Ind/2018 Sarthak Real Built P. Ltd. & Sarthak Organic Ltd. also been deposited before 01.06.2015 fee should not be levied u/s 234E of the Act. 7. Per contra Ld. Department Representative (Ld. DR) vehemently argued supporting the orders of the lower

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 642/IND/2018[16-17 Q 24/Q-4]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS return falls before the date on 01.06.2015 and the due tax deducted has ITANos. 640 to 647/Ind/2018 & ITANo.665 to 673/Ind/2018 Sarthak Real Built P. Ltd. & Sarthak Organic Ltd. also been deposited before 01.06.2015 fee should not be levied u/s 234E of the Act. 7. Per contra Ld. Department Representative (Ld. DR) vehemently argued supporting the orders of the lower

PANCHSHEEL ORGANICS LIMITED,INDORE vs. COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 666/IND/2018[2013-14(24Q/Qtr-3)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS return falls before the date on 01.06.2015 and the due tax deducted has ITANos. 640 to 647/Ind/2018 & ITANo.665 to 673/Ind/2018 Sarthak Real Built P. Ltd. & Sarthak Organic Ltd. also been deposited before 01.06.2015 fee should not be levied u/s 234E of the Act. 7. Per contra Ld. Department Representative (Ld. DR) vehemently argued supporting the orders of the lower

PANCHSHEEL ORGANICS LIMITED,INDORE vs. COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

In the result, appeals of assessee in ITA Nos

ITA 665/IND/2018[2013-14 (24 Q/Qtr-2)]Status: DisposedITAT Indore06 Aug 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 234E

TDS return falls before the date on 01.06.2015 and the due tax deducted has ITANos. 640 to 647/Ind/2018 & ITANo.665 to 673/Ind/2018 Sarthak Real Built P. Ltd. & Sarthak Organic Ltd. also been deposited before 01.06.2015 fee should not be levied u/s 234E of the Act. 7. Per contra Ld. Department Representative (Ld. DR) vehemently argued supporting the orders of the lower

M P POWER TRANSMISSION CO. LTD., KHANDWA,KHANDWA vs. DCIT CPC TDS- GHAZIABAD, GHAZIABAD

In the result, the ground of appeal is partly allowed

ITA 670/IND/2019[2013-14(FY 12-13) (Q4&24Q)]Status: DisposedITAT Indore19 Dec 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200Section 200ASection 200A(2)Section 234E

7 ITANos. 669 to 672/Ind/2019 M.P. Power Transmission source are provided in section 200A of the Act. The date of CPC order is the yardstick to examine the applicability of the amendment brought by the Finance Act 2015 w.e.f 01.06.2015. In our considered view if the default is committed by a person in delivering the TDS statement within the time

M P POWER TRANSMISSION CO. LTD., KHANDWA,KHANDWA vs. DCIT CPC TDS- GHAZIABAD, GHAZIABAD

In the result, the ground of appeal is partly allowed

ITA 671/IND/2019[2014-15(FY 13-14) (Q1-24Q)]Status: DisposedITAT Indore19 Dec 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200Section 200ASection 200A(2)Section 234E

7 ITANos. 669 to 672/Ind/2019 M.P. Power Transmission source are provided in section 200A of the Act. The date of CPC order is the yardstick to examine the applicability of the amendment brought by the Finance Act 2015 w.e.f 01.06.2015. In our considered view if the default is committed by a person in delivering the TDS statement within the time

M P POWER TRANSMISSION CO. LTD., KHANDWA,KHANDWA vs. DCIT CPC TDS- GHAZIABAD, GHAZIABAD

In the result, the ground of appeal is partly allowed

ITA 672/IND/2019[2014-15(FY 13-14) (Q1-24Q)]Status: DisposedITAT Indore19 Dec 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200Section 200ASection 200A(2)Section 234E

7 ITANos. 669 to 672/Ind/2019 M.P. Power Transmission source are provided in section 200A of the Act. The date of CPC order is the yardstick to examine the applicability of the amendment brought by the Finance Act 2015 w.e.f 01.06.2015. In our considered view if the default is committed by a person in delivering the TDS statement within the time

M P POWER TRANSMISSION CO. LTD., KHANDWA,KHANDWA vs. DCIT CPC TDS- GHAZIABAD, GHAZIABAD

In the result, the ground of appeal is partly allowed

ITA 669/IND/2019[2013-14(FY 12-13) (Q3&24Q)]Status: DisposedITAT Indore19 Dec 2019

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200Section 200ASection 200A(2)Section 234E

7 ITANos. 669 to 672/Ind/2019 M.P. Power Transmission source are provided in section 200A of the Act. The date of CPC order is the yardstick to examine the applicability of the amendment brought by the Finance Act 2015 w.e.f 01.06.2015. In our considered view if the default is committed by a person in delivering the TDS statement within the time

DISTRICT ORGANISER TRIBAL WELFARE,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIABAD

In the result, the ground of appeal is partly allowed

ITA 676/IND/2018[2015-16]Status: DisposedITAT Indore26 Jul 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Borad

Section 200ASection 200A(2)Section 234E

TDS return falls before the date on 01.06.2015 and the due tax deducted has also been deposited before 01.06.2015 fee should not be levied u/s 234E of the Act. 7. Per contra Ld. Department Representative (Ld. DR) vehemently argued supporting the orders of the lower authorities as well as the judgments referred and relied