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13 results for “TDS”+ Penaltyclear

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Key Topics

Section 271C20 Section 27120 Section 201(1)18 Section 25012 Section 143(3)11 TDS10 Addition to Income10 Penalty10 Deduction9 Section 263

MANESSH SHARMA ,JABALPUR vs. JOINT COMMISSIONER OF INCOME OFFICER (TDS), BHOPAL

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

ITA 103/JAB/2023[2014-15]Status: DisposedITAT Jabalpur22 Sept 2023AY 2014-15

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

TDS), Bhopal for initiation of penalty.” 4. The AO also initiated penalty u/s 271C of the Act. However, on appeal

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME TAX OFFICER (TDS) BHOPAL, BHOPAL

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

ITA 99/JAB/2023[2010-11]Status: Disposed

8

Section 142(1)5

ITAT Jabalpur

22 Sept 2023

AY 2010-11

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

TDS), Bhopal for initiation of penalty.” 4. The AO also initiated penalty u/s 271C of the Act. However, on appeal

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONR OF INCOME TAX OFFICER (TDS), BHOPAL, BHOPAL

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

ITA 100/JAB/2023[2011-12]Status: DisposedITAT Jabalpur22 Sept 2023AY 2011-12

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

TDS), Bhopal for initiation of penalty.” 4. The AO also initiated penalty u/s 271C of the Act. However, on appeal

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME TAX OFFICER (TDS) BHOPAL, BHOPAL

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

ITA 101/JAB/2023[2012-13]Status: DisposedITAT Jabalpur22 Sept 2023AY 2012-13

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

TDS), Bhopal for initiation of penalty.” 4. The AO also initiated penalty u/s 271C of the Act. However, on appeal

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME OFFICER (TDS), BHOPAL

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

ITA 102/JAB/2023[2013-14]Status: DisposedITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

TDS), Bhopal for initiation of penalty.” 4. The AO also initiated penalty u/s 271C of the Act. However, on appeal

KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI

In the result, the appeal is allowed for statistical purposes

ITA 204/JAB/2025[2017-18]Status: DisposedITAT Jabalpur29 Aug 2025AY 2017-18

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR

Section 144Section 194CSection 234BSection 234DSection 250Section 270ASection 271ASection 40

penalty proceedings under section 270A. Furthermore, the ld. AO also observed that the assessee had debited sub let for wages of Rs.1,60,44,830/- but not deducted tax on the sub let for wages, which violated the TDS

JAGANNATH DAS PREMVATI WELFARE SOCIETY,WRIGHT TOWN vs. ITO TDS-1, JABALPUR

In the result, the appeals are allowed for statistical purposes

ITA 89/JAB/2024[2011-12]Status: DisposedITAT Jabalpur28 Aug 2025AY 2011-12

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Anil Kumar Gupta, C.AFor Respondent: Sh. N.M. Prasad, Sr. DR

Section 201(1)Section 250

TDS default for the F.Y. 2012-13 of Rs.3,44,266/- along with interest of Rs.1,17,050/-, under sections 201(1) and 201(1A) respectively. Thus, he created a demand of Rs.15,02,792/- in respect of all three assessment years, for which he held the assessee to be in default and he required the assessee

JAGANNATH DAS PREMVATI WELFARE SOCIETY,JABALPUR vs. ITO TDS-1, JABALPUR

In the result, the appeals are allowed for statistical purposes

ITA 91/JAB/2024[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Anil Kumar Gupta, C.AFor Respondent: Sh. N.M. Prasad, Sr. DR

Section 201(1)Section 250

TDS default for the F.Y. 2012-13 of Rs.3,44,266/- along with interest of Rs.1,17,050/-, under sections 201(1) and 201(1A) respectively. Thus, he created a demand of Rs.15,02,792/- in respect of all three assessment years, for which he held the assessee to be in default and he required the assessee

SHRI DIGPAL JAISWAL,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result appeal of the assessee is allowed

ITA 83/JAB/2019[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR

Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

Penalty levied by AO at Rs. 10,000/ - and sustained by CIT(A) is liable to be deleted. 6. Any other ground that shall be prayed at the time of hearing. 4. Heard the arguments of both the parties and perused the material available on record. ITA No. 83/JAB/2019: 5. The order u/s 263 has been passed on 27/02/2019 wherein

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

In the result appeal of the assessee is allowed

ITA 42/JAB/2021[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR

Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

Penalty levied by AO at Rs. 10,000/ - and sustained by CIT(A) is liable to be deleted. 6. Any other ground that shall be prayed at the time of hearing. 4. Heard the arguments of both the parties and perused the material available on record. ITA No. 83/JAB/2019: 5. The order u/s 263 has been passed on 27/02/2019 wherein

ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-CHHINDWARA, CHHINDWARA vs. SHRI SHEVENDRA SINGH PARIHAR, BALAGHAT

In the result, the appeal of the Revenue is dismissed

ITA 91/JAB/2019[2011-12]Status: HeardITAT Jabalpur01 Dec 2023AY 2011-12

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

TDS. (i.e. difference in gross receipt as per books of accounts and gross receipts worked out on the basis of imaginary entries of TCS/TDS in form 26AS.) 6. Considering the fact that all the cash deposits in the joint saving no.31108019668 of Smt. Sonam Shivendra Parihar (wife) and the assessee, are fully explained and the cash deposited by the assessee

PRATH KRISHI SAKH SAHAKARI SAMITI MARYADIT,LAMKANA vs. INCOME TAX OFFICER WARD 1(1), JABALPUR

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

ITA 18/JAB/2025[2017-18]Status: DisposedITAT Jabalpur30 Jun 2025AY 2017-18

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Prath Krishi Sakh Sahakari V. Ito Ward-1(3) Samiti Maryadit Lamkana Annexe Building, Aayakar 01, Manjholi Jabalpur, Bhawan, Napier Town, Lamkana-483110. Jabalpur-482001. Pan:Aacap1804G (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 22 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvFor Respondent: Shri Alok Bhura, Sr. CIT(DR)

Section 270ASection 80P

TDS was also deducted and it is duly reflecting in the Form 26AS and duly shown in the ITR and it was disallowed on frivolous grounds. 6. The learned Commissioner of Income Tax (Appeals)/NFAC was not justified in confirming the action of AO with regard to the deduction claimed by the appellant under section 80P of the Act without

SUDHIR CHANDRA DATT,JABALPUR vs. INCOME TAX OFFICER CIRCLE 2(1), JABALPUR

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

ITA 58/JAB/2023[2013-14]Status: DisposedITAT Jabalpur21 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesudhir Chandra Datt, Vs. Ito, Circle – 2(1), 1148A, Napier Town, Aaykar Bhavan, Jabalpur-482001, Napier Town, Madhyapradesh. Jabalpur-482001, Madhyapradesh. Pan/Gir No. : Acspd5225E Appellant .. Respondent Appellant By : Shri.Sanjayseth.Ca & Shri.Sachinbajpai,Adv.Ar Respondentby : Shri.Shivkumar.Sr. Dr Date Of Hearing 18.09.2023 Date Of Pronouncement 21.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed This Appeal Against The Orders Of The National Faceless Appeal Centre, Delhi / Cit(A) & Passed The Order U/Sec 143(3) & 250 Of The Act.

For Appellant: Shri.SanjaySeth.CA &For Respondent: Shri.ShivKumar.Sr. DR

TDS and they are penal in nature and cannot be allowed as business expenditure and the same was disallowed of Rs. 19,550/- (ii) The AO found that the assessee has debited the expenses in respect of salary and Sudhir Chandra Datt, Jabalpur. wages for wine business of Rs. 34,20,000/- and salary and wages for Builders business