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107 results for “TDS”+ Section 12clear

Sorted by relevance

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Key Topics

TDS94Exemption50Section 234E38Section 200A37Section 271C20Section 27120Section 201(1)19Addition to Income18Section 143(3)15Deduction

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

12 along with interest of Rs.1,40,314/- and total TDS default for the F.Y. 2012-13 of Rs.3,44,266/- along with interest of Rs.1,17,050/-, under sections

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

In the result, the appeals are allowed for statistical purposes

Showing 1–20 of 107 · Page 1 of 6

14
Section 4011
Penalty11
ITA 89/JAB/2024[2011-12]Status: Disposed
ITAT Jabalpur
28 Aug 2025
AY 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

12 along with interest of Rs.1,40,314/- and total TDS default for the F.Y. 2012-13 of Rs.3,44,266/- along with interest of Rs.1,17,050/-, under sections

SHRI SHANKARLAL VISHWKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC- TDS , GHAZIABAB

In the result, all the three appeals stand allowed

ITA 89/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Nov 2020AY 2014-15

Bench: Shri Nrs Ganesanassessment Year: 2014-15

Section 200ASection 200CSection 231ESection 234ASection 234E

12 and submitted that Section 200A is not prejudicing the general power of the AO to levy penalty. The Ld. DR has also placed reliance on the judgment of the Delhi High Court in the case of ‘Biswajit Das vs. Union of India’ 103 Taxman.com 290 referring to the explanatory note for introducing sub clause-c of 200A more particularly

POORAN LAL VISHWAKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, GHAZIABAD

In the result, all the three appeals stand allowed

ITA 87/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Nov 2020AY 2014-15

Bench: Shri Nrs Ganesanassessment Year: 2014-15

Section 200ASection 200CSection 231ESection 234ASection 234E

12 and submitted that Section 200A is not prejudicing the general power of the AO to levy penalty. The Ld. DR has also placed reliance on the judgment of the Delhi High Court in the case of ‘Biswajit Das vs. Union of India’ 103 Taxman.com 290 referring to the explanatory note for introducing sub clause-c of 200A more particularly

SHRI SHANKARLAL VISHWKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC- TDS , GHAZIABAB

In the result, all the three appeals stand allowed

ITA 88/JAB/2019[2013-14]Status: DisposedITAT Jabalpur11 Nov 2020AY 2013-14

Bench: Shri Nrs Ganesanassessment Year: 2014-15

Section 200ASection 200CSection 231ESection 234ASection 234E

12 and submitted that Section 200A is not prejudicing the general power of the AO to levy penalty. The Ld. DR has also placed reliance on the judgment of the Delhi High Court in the case of ‘Biswajit Das vs. Union of India’ 103 Taxman.com 290 referring to the explanatory note for introducing sub clause-c of 200A more particularly

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

ITA 34/JAB/2014[2008-09]Status: DisposedITAT Jabalpur20 Sept 2023AY 2008-09

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

TDS u/s.195. I find substantial force in the appellant's submissions. As per clause 6.2 of the agreement "Machine Pre- Assembly", the contractor was required to pre-assemble the plant at their workshop prior to shipment in order to facilitate field erection. The different sections and their pre-assembling chronology are given therein. This important clause determines the completion

DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

ITA 35/JAB/2014[2009-10]Status: DisposedITAT Jabalpur20 Sept 2023AY 2009-10

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

TDS u/s.195. I find substantial force in the appellant's submissions. As per clause 6.2 of the agreement "Machine Pre- Assembly", the contractor was required to pre-assemble the plant at their workshop prior to shipment in order to facilitate field erection. The different sections and their pre-assembling chronology are given therein. This important clause determines the completion

ADMINISTRATIVE OFFICER , CUSTOMS & CENTRAL EXCISE ,JABALPUR vs. ITO (TDS)-2, JABALPUR, JABALPUR

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

ITA 4/JAB/2023[2013-14]Status: DisposedITAT Jabalpur18 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Shidharth Seth.Adv. ARFor Respondent: Shri.RajeshKumarGupta.Sr.DR
Section 154Section 156Section 190Section 200(3)Section 200ASection 200A(1)(c)Section 203ASection 204Section 234ESection 285

section 200A of the Act which has come into effect on 01.06.2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee u/s 234E could be made for the TDS deducted for the respective assessment year prior to 01.06.2015. Hence the demand notices u/s 200A by the respondent authority

MADHYANCHAL GRAMIN BANK , LARON BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 62/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

section 234E, is to compensate the 12 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

MADHYANCHAL GRAMIN BANK ,CHHATARPUR BRANCH, SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 68/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

section 234E, is to compensate the 12 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

MADHYANCHAL GRAMIN BANK ,TATTAM BRANCH., SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 69/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

section 234E, is to compensate the 12 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

MADHYANCHAL GRAMIN BANK, MAHEWA BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 64/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

section 234E, is to compensate the 12 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

MADHYANCHAL GRAMIN BANK, RAJAPUR BRANCH ,SAGAR vs. ITO(TDS) JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 58/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

section 234E, is to compensate the 12 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

MADHYANCHAL GRAMIN BANK ,MAHARAJPUR BRANCH., SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 70/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

section 234E, is to compensate the 12 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

MADHYANCHAL GRAMIN BANK, RANIBAUG PANNA BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 65/JAB/2022[F.Y- 2014-15]Status: DisposedITAT Jabalpur13 Sept 2022

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

section 234E, is to compensate the 12 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

MADHYANCHAL GRAMIN BANK , MOHANGARH BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 60/JAB/2022[2015-2016]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-2016

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

section 234E, is to compensate the 12 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

MADHYANCHAL GRAMIN BANK,SALEHA BRANCH,SAGAR vs. ITO(TDS)-2, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 66/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

section 234E, is to compensate the 12 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

MADHYANCHAL GRAMIN BANK NEGUAN BRANCH,NEGUWAN SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 56/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

section 234E, is to compensate the 12 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

MADHYANCHAL GRAMIN BANK, MAJHOLI BRANCH,MAJHOLI vs. CITO-TDS-2 JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 55/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

section 234E, is to compensate the 12 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS

MADHYANCHAL GRAMIN BANK, ORCHHA BRANCH ,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 57/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

section 234E, is to compensate the 12 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS