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22 results for “TDS”+ Section 22clear

Sorted by relevance

Mumbai3,011Delhi2,975Bangalore1,567Chennai1,095Kolkata698Pune539Hyderabad468Indore423Ahmedabad394Jaipur282Cochin236Raipur224Karnataka221Chandigarh205Patna172Visakhapatnam146Nagpur127Surat107Lucknow85Rajkot84Cuttack63Dehradun48Ranchi46Amritsar41Panaji32Guwahati32Agra30Jodhpur27Telangana27Allahabad26Jabalpur22SC14Varanasi12Kerala10Calcutta5Orissa2Uttarakhand2Rajasthan1Punjab & Haryana1Gauhati1A.K. SIKRI ROHINTON FALI NARIMAN1J&K1

Key Topics

TDS20Section 200A10Section 234E9Addition to Income9Section 80P5Section 12A5Deduction5Section 143(2)4Section 271B4Disallowance

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR vs. CHETANAYA PROMOTERS AND DEVLOPERS,, JABALPUR

In the result, on this ground, appeal of the Revenue as well as appeal of the assessee is hereby dismissed

ITA 133/JAB/2018[2015-16]Status: DisposedITAT Jabalpur23 Nov 2023AY 2015-16

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

For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Smt. Garima Chaudhary, CIT-DR
Section 133ASection 143(2)Section 292BSection 43C

TDS returns have been duly filed. The AO has made the addition merely on the basis of statement recorded during the survey on 18.10.2014 and the AO has not brought any other evidence to dispute the claim of the assessee and to counter the factum of payment. In view of the above cited decision of and Hon'ble MP High

Showing 1–20 of 22 · Page 1 of 2

4
Section 43B3
Section 40A(3)3

BIRLA CABLE LIMITED,REWA vs. ACIT,CPC-TDS, BHOPAL

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 5/JAB/2022[2016-17]Status: DisposedITAT Jabalpur30 Mar 2022AY 2016-17

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

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri S.K. Halder, Sr. DR
Section 200ASection 250

22-11-2021 under section 250 of the Income Tax Act, 1961 (the “Act” hereinafter) for assessment year 2016-17. 2. The facts of the case are that the assessee is a company deriving income from the business of manufacture and sales of optical fibre cables, polythene insulated jelly filled telephone cables and other variants of telecom cable. During

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

ITA 104/JAB/2018[2014-15]Status: DisposedITAT Jabalpur24 Nov 2023AY 2014-15

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

Section 143(2)Section 143(3)Section 40Section 40A(3)

TDS. Aggrieved by the deletion of addition, the Department has preferred the appeal in I.T.A.No.104/JBP/2018 and the assessee filed Cross I.T.A. No.104/Jab/2018 C.O.No.03/Jab/2018 4 Assessment Year:2014-15 Objection No.3/JAB/2018 aggrieved by the sustaining of the additions/disallowances. I.T.A.No.104/JBP/2018 (Revenue’s Appeal) 3. Ground No. 1 of the appeal of the Revenue is regarding deletion of addition

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

22 05 2025 Date of pronouncement: 30 06 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, filed by the assessee, against the order dated 10.02.2024 of learned Addl. Commissioner Income Tax (Appeals)- 9, Mumbai [hereinafter referred as to “Ld. Addl. CIT(A)”] pertaining to the assessment year 2017-18. The Assessee has raised the following

INDIAN SOCIETY OF WEED SCIENCE,JABALPUR vs. COMMISSIONER OF INCOME TAX (EXCEMPTION), BHOPAL

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

ITA 48/JAB/2025[-]Status: DisposedITAT Jabalpur19 Feb 2026

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: Na Indian Society Of Weed V. Commissioner Of Income Science Tax (Exemption) Icar-Dwr Campus, Bhopal Maharajpur, Adhartal, Jabalpur-482004. Pan:Aaaai7305R (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate Respondent By: Shri Shravan Kumar Meena, Cit(Dr) Date Of Hearing: 12 02 2026 Date Of Pronouncement: 19 02 2026 O R D E R

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri Shravan Kumar Meena, CIT(DR)
Section 12A

22 & AY 2022-23. 3.1 Though the expenses seem to be towards the objects of the trust, the assessee is showing surplus year on year basis for which no explanation is offered. Also, the audit report has commented adversely regarding the TDS compliances by the assessee.” 2. Assessee has made substantial amount of expenditure towards the objects and assessee

M.P. STATE CIVIL SUPPLIES CORP. LTD. vs. INCOME TAX OFFICER(TDS)-1,

In the result, the assessee‟s appeals are dismissed

ITA 24/JAB/2016[2012-13]Status: DisposedITAT Jabalpur08 Jun 2022AY 2012-13

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

For Appellant: Shri Abhijeet Srivastava, AdvocateFor Respondent: Shri Ravi Mehrotra, Sr.DR
Section 197Section 201

22 to 24/JAB/2016 (Asst. Years: 2010-11 to 2012-13) M.P. State Civil Supplies Corp. vs. Income Tax Officer, Ltd., Collectorate Campus, TDS-1, Old DRDA Building, Jabalpur. Jabalpur. [TAN: JBPMO 3635 C] (Appellant) (Respondent) Appellant by : Shri Abhijeet Srivastava, Advocate Respondent by : Shri Ravi Mehrotra, Sr.DR Date of hearing : 08/06/2022 Date of pronouncement : 15/06/2022

M.P. STATE CIVIL SUPPLIES CORP. LTD. vs. INCOME TAX OFFICER(TDS)-1,

In the result, the assessee‟s appeals are dismissed

ITA 22/JAB/2016[2010-11]Status: DisposedITAT Jabalpur08 Jun 2022AY 2010-11

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

For Appellant: Shri Abhijeet Srivastava, AdvocateFor Respondent: Shri Ravi Mehrotra, Sr.DR
Section 197Section 201

22 to 24/JAB/2016 (Asst. Years: 2010-11 to 2012-13) M.P. State Civil Supplies Corp. vs. Income Tax Officer, Ltd., Collectorate Campus, TDS-1, Old DRDA Building, Jabalpur. Jabalpur. [TAN: JBPMO 3635 C] (Appellant) (Respondent) Appellant by : Shri Abhijeet Srivastava, Advocate Respondent by : Shri Ravi Mehrotra, Sr.DR Date of hearing : 08/06/2022 Date of pronouncement : 15/06/2022

M.P. STATE CIVIL SUPPLIES CORP. LTD. vs. INCOME TAX OFFICER(TDS)-1,

In the result, the assessee‟s appeals are dismissed

ITA 23/JAB/2016[2011-12]Status: DisposedITAT Jabalpur08 Jun 2022AY 2011-12

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

For Appellant: Shri Abhijeet Srivastava, AdvocateFor Respondent: Shri Ravi Mehrotra, Sr.DR
Section 197Section 201

22 to 24/JAB/2016 (Asst. Years: 2010-11 to 2012-13) M.P. State Civil Supplies Corp. vs. Income Tax Officer, Ltd., Collectorate Campus, TDS-1, Old DRDA Building, Jabalpur. Jabalpur. [TAN: JBPMO 3635 C] (Appellant) (Respondent) Appellant by : Shri Abhijeet Srivastava, Advocate Respondent by : Shri Ravi Mehrotra, Sr.DR Date of hearing : 08/06/2022 Date of pronouncement : 15/06/2022

RUCHI MAHILA MANDAL,CHHATARPUR vs. INCOME TAX OFFICER, CHHATARPUR

In the result, assessee’s appeal is allowed for statistical purposes

ITA 194/JAB/2018[2010-11]Status: DisposedITAT Jabalpur07 Apr 2022AY 2010-11

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

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri Rajesh Kumar Gupta, Sr. DR
Section 139DSection 147Section 148(1)Section 194CSection 271BSection 44A

TDS 1 | P a g e ITA No.194/JAB/20198 (A.Y. 2010-11) Ruchi Mahila Mandal vs. ITO was deducted by the contractor/supplier under section 194C of the Act and as per 26AS data a system generated notice was issued to the assessee-appellant on 14-03-2015 and 12-08-2015 for filing the return. The assessee-appellant did not file

STATE BANK OF INDIA MAIN BRANCH ,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC), TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

ITA 57/JAB/2018[2013-14]Status: DisposedITAT Jabalpur22 Jul 2021AY 2013-14

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

Section 200ASection 234E

TDS, Ghaziabad (M.P.) (U.P.) [TAN: BPLS0 5695E] (Appellant) (Respondent) Appellant by None Respondent by Sh. S.K. Halder, Sr. DR Date of hearing 22/07/2021 Date of pronouncement 22/07/2021 ORDER Per Sanjay Arora, AM This is a set of nine appeals by the Assessee-Bank in respect of different Intimations under section 200A of the Income-tax Act, 1961 (‘the Act’ hereinafter

STATE BANK OF INDIA,BRANCH-GANESHGANJ,SHAHPUR,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

ITA 84/JAB/2018[2013-14]Status: DisposedITAT Jabalpur22 Jul 2021AY 2013-14

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

Section 200ASection 234E

TDS, Ghaziabad (M.P.) (U.P.) [TAN: BPLS0 5695E] (Appellant) (Respondent) Appellant by None Respondent by Sh. S.K. Halder, Sr. DR Date of hearing 22/07/2021 Date of pronouncement 22/07/2021 ORDER Per Sanjay Arora, AM This is a set of nine appeals by the Assessee-Bank in respect of different Intimations under section 200A of the Income-tax Act, 1961 (‘the Act’ hereinafter

STATE BANK OF INDIA,BRANCH-GANESHGANJ,SHAHPUR,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

ITA 85/JAB/2018[2014-15]Status: DisposedITAT Jabalpur22 Jul 2021AY 2014-15

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

Section 200ASection 234E

TDS, Ghaziabad (M.P.) (U.P.) [TAN: BPLS0 5695E] (Appellant) (Respondent) Appellant by None Respondent by Sh. S.K. Halder, Sr. DR Date of hearing 22/07/2021 Date of pronouncement 22/07/2021 ORDER Per Sanjay Arora, AM This is a set of nine appeals by the Assessee-Bank in respect of different Intimations under section 200A of the Income-tax Act, 1961 (‘the Act’ hereinafter

STATE BANK OF INDIA,BRANCH-MAHAR REGIMENTAL CENTRE,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

ITA 86/JAB/2018[2013-14]Status: DisposedITAT Jabalpur22 Jul 2021AY 2013-14

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

Section 200ASection 234E

TDS, Ghaziabad (M.P.) (U.P.) [TAN: BPLS0 5695E] (Appellant) (Respondent) Appellant by None Respondent by Sh. S.K. Halder, Sr. DR Date of hearing 22/07/2021 Date of pronouncement 22/07/2021 ORDER Per Sanjay Arora, AM This is a set of nine appeals by the Assessee-Bank in respect of different Intimations under section 200A of the Income-tax Act, 1961 (‘the Act’ hereinafter

STATE BANK OF INDIA,BRANCH-MAHAR REGIMENTAL CENTRE,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

ITA 87/JAB/2018[2014-15]Status: DisposedITAT Jabalpur22 Jul 2021AY 2014-15

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

Section 200ASection 234E

TDS, Ghaziabad (M.P.) (U.P.) [TAN: BPLS0 5695E] (Appellant) (Respondent) Appellant by None Respondent by Sh. S.K. Halder, Sr. DR Date of hearing 22/07/2021 Date of pronouncement 22/07/2021 ORDER Per Sanjay Arora, AM This is a set of nine appeals by the Assessee-Bank in respect of different Intimations under section 200A of the Income-tax Act, 1961 (‘the Act’ hereinafter

STATE BANK OF INDIA UNIVERSITY BRANCH,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC), TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

ITA 58/JAB/2018[2013-14]Status: DisposedITAT Jabalpur22 Jul 2021AY 2013-14

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

Section 200ASection 234E

TDS, Ghaziabad (M.P.) (U.P.) [TAN: BPLS0 5695E] (Appellant) (Respondent) Appellant by None Respondent by Sh. S.K. Halder, Sr. DR Date of hearing 22/07/2021 Date of pronouncement 22/07/2021 ORDER Per Sanjay Arora, AM This is a set of nine appeals by the Assessee-Bank in respect of different Intimations under section 200A of the Income-tax Act, 1961 (‘the Act’ hereinafter

STATE BANK OF INDIA,BRANCH-BANDRI,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

ITA 81/JAB/2018[2013-14]Status: DisposedITAT Jabalpur22 Jul 2021AY 2013-14

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

Section 200ASection 234E

TDS, Ghaziabad (M.P.) (U.P.) [TAN: BPLS0 5695E] (Appellant) (Respondent) Appellant by None Respondent by Sh. S.K. Halder, Sr. DR Date of hearing 22/07/2021 Date of pronouncement 22/07/2021 ORDER Per Sanjay Arora, AM This is a set of nine appeals by the Assessee-Bank in respect of different Intimations under section 200A of the Income-tax Act, 1961 (‘the Act’ hereinafter

STATE BANK OF INDIA,BRANCH-BANDRI,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

ITA 82/JAB/2018[2014-15]Status: DisposedITAT Jabalpur22 Jul 2021AY 2014-15

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

Section 200ASection 234E

TDS, Ghaziabad (M.P.) (U.P.) [TAN: BPLS0 5695E] (Appellant) (Respondent) Appellant by None Respondent by Sh. S.K. Halder, Sr. DR Date of hearing 22/07/2021 Date of pronouncement 22/07/2021 ORDER Per Sanjay Arora, AM This is a set of nine appeals by the Assessee-Bank in respect of different Intimations under section 200A of the Income-tax Act, 1961 (‘the Act’ hereinafter

STATE BANK OF INDIA,BRANCH-BANDRI,SAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX (CPC),TDS, GHAZIABAD

In the result, the assessee’s appeals are dismissed as not maintainable

ITA 83/JAB/2018[2015-16]Status: DisposedITAT Jabalpur22 Jul 2021AY 2015-16

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Main Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Jbps0 8199C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), University Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6639C] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) State Bank Of India V. Dy. Cit Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2015-16 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Bandri, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 6742B] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Ganeshganj Branch, Shahpur, Tds, Ghaziabad Sagar (U.P.) (M.P.) State Bank Of India V. Dy. Cit [Tan: Bpls1 0882E] (Appellant) (Respondent) Assessment Year: 2013-14 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent) Assessment Year: 2014-15 State Bank Of India, Deputy Commissioner Of Vs. Income Tax (Cpc), Mrc Branch, Sagar Tds, Ghaziabad (M.P.) (U.P.) [Tan: Bpls0 5695E] (Appellant) (Respondent)

Section 200ASection 234E

TDS, Ghaziabad (M.P.) (U.P.) [TAN: BPLS0 5695E] (Appellant) (Respondent) Appellant by None Respondent by Sh. S.K. Halder, Sr. DR Date of hearing 22/07/2021 Date of pronouncement 22/07/2021 ORDER Per Sanjay Arora, AM This is a set of nine appeals by the Assessee-Bank in respect of different Intimations under section 200A of the Income-tax Act, 1961 (‘the Act’ hereinafter

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

ITA 27/JAB/2020[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18

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

For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT(DR)
Section 2Section 36(1)(iii)Section 43B

TDS. 11. Before us the ld. DR supported the order of the Assessing Officer and the ld. AR relied the order of the ld. CIT(A). 12. Heard the arguments of both the parties and perused the material available on record. 5 CO No. 05/ JAB/2020 Gajraj Mining P Ltd. 13. Section 43B of the Act which is as under

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SATNA, SATNA vs. M/S. RAM KUMAR SURESH KUMAR, SATNA

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

ITA 136/JAB/2018[2013-14]Status: PendingITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gaaleasst. Commissioner Of Vs Shri Ram Kumar Income Tax, Circle-Satna, Suresh Kumar, Satna Birla Road, Satna (Appellant) (Respondent) Pan No. Aaffr3899D Revenue By Shri Shravan Kumar Gotru, Cit Dr Assessee By Shri Rahul Bardia, Fca Date Of Hearing 13/09/2023 Date Of Pronouncement 22/09/2023 O R D E R Per Om Prakash Kant, A.M.: This Appeal By The Revenue Is Directed Against Order Dated 12.03.2018 Passed By Ld. Commissioner Of Income Tax(Appeals)-1, Jabalpur [In Short “Ld.Cit(A)”] For The Assessment Year 2013-14, Raising Following Grounds:

Section 133(6)Section 68

section 68 is not sustainable. We therefore delete the same and allow ground No.3 of assessee's appeal. 16 | P a g e ACIT vs Shri Ram Kumar Suresh Kumar (vii) In the case of Megha S. Shah v DCIT [2013] 38 CCH 76 the hon'ble ITAT Ahemdabad 'C' Bench has held as under :- "11. We have heard