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15 results for “TDS”+ Section 40clear

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Key Topics

Section 143(3)14Addition to Income12Section 4011TDS10Disallowance9Section 1478Section 2638Section 2508Section 201(1)8Section 148

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. 4. On the facts and in the circumstances of the case, the learned CIT(A) was not justified in confirming disallowance of Rs.50,000/- made under section 40

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: Disposed
7
Section 1436
Deduction5
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

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,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

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

INCOME TAX OFFICER, WARD-1, KATNI vs. SHRI GANESH PRASAD VISHWAKARMA, KATNI

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee raised at grounds no

ITA 43/JAB/2020[2014-15]Status: HeardITAT Jabalpur01 Dec 2023AY 2014-15

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

For Appellant: Sh. Dhiraj Ghai, CAFor Respondent: Sh. Ravi Mehrotra, JCIT-DR
Section 133(6)Section 40

section 40(a)(ia) of the Act. 2. In the facts and circumstances of the case the CIT(A) was not justified by not considering the assessment order bad in law on account of reason that the case of the appellant was not select ed for limited scrutiny for non-deduction of TDS

SANJAY KUMAR AGRAWAL ,SATNA vs. ASST. COMMISSIONER OF INCOMETAX CIRCLE, SATNA

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

ITA 156/JAB/2024[2016-17]Status: DisposedITAT Jabalpur21 Aug 2025AY 2016-17

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2016-17 Sanjay Kumar Agarwal V. Acit Circle Satna Blooms Campus, Nh-75, Panna Aayakar Bhawan, Civil Road, Satna (Mp)-485001. Lines, Satna, Mp-485001. Tan/Pan:Ackpa2596H (Appellant) (Respondent) Appellant By: Shri Sanjay Mishra, Adv Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 19 08 2025 Date Of Pronouncement: 21 08 2025 O R D E R

For Appellant: Shri Sanjay Mishra, AdvFor Respondent: Shri N. M. Prasad, Sr. Dr-1
Section 10(38)Section 143(3)Section 144BSection 147Section 148Section 250Section 68

TDS without quoting under which section its being disallowed. 9 Considering the fact that assessee paid Rs. 2,40,000/as

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2(1), JABALPUR, JABALPUR vs. PARVINDAR SINGH, JABALPUR

In the result, the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed

ITA 98/JAB/2023[2011-12]Status: DisposedITAT Jabalpur22 Sept 2023AY 2011-12

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleacit, Vs Parvinder Singh, Circle-2(1), 526, Madan Mahal, Jabalpur. Jabalpur. (Appellant) (Respondent) Pan No. Asaps9672A C.O.No.-9/Jab/2023 (In Ita No.98/Jab/2023) (Assessment Year- 2011- 2012) Parvinder Singh, Vs Acit, 526, Madan Mahal, Circle-2(1), Jabalpur. Jabalpur. (Appellant) (Respondent) Pan No. Asaps9672A Assessee By Shri Dhiraj Ghai, Ca Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 20/09/2023 Date Of Pronouncement 22/09/2023

Section 268ASection 40

section 40(a)(ia) of the I.T. Act,1961 without appreciating the fact that the assessee has not proved the deduction of TDS

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

40,392/- upto 07.11.2017. The appellant in their support has filed copies of challan of TDS deposit. 10. Hence we hold that the ld. CIT(A) rightly deleted the addition on account of the TDS. 11. Before us the ld. DR supported the order of the Assessing Officer and the ld. AR relied the order

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

40(a)(ia) of the Act for non-deduction of tax at source under sec. 194C of the Act without any opportunity to the appellant is unjustified, unwarranted and arbitrary. The same deserves to be deleted in toto. 6. On the facts and in the circumstances of the case, the addition of Rs. 41,76,872/- on account of under

MOHAN LAL BHIKHULAL,BETUL GANJ, BETUL vs. INCOME TAX OFFICER , BETUL

In the result, both appeals of the assessee are dismissed as withdrawn

ITA 73/JAB/2023[2013-14]Status: DisposedITAT Jabalpur07 Jan 2025AY 2013-14

Bench: Shri Kul Bharat

For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 143Section 143(3)Section 147Section 194Section 40

TDS AS PER SECTION 194(C) IF APPLICABLE EFORE WITHOUT GIVING MEANINGFULL OPPORTUNITY THE ORDER PASSED U/S 143/147 IS UNJUSTIFIED WITHOUT MAKING PROPER OPPORTUNITY /INQUIRY THE DISALLOWANCE/ADDITION MADE U/S 143/147 IS IMPROPER, UNJUSTIFIED AND UNWANTED.THE SAID ADDITION MAY KINDLY BEDELETED GROUNDS OF APPEAL U/S 143(3)1) THAT ONTHE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND INLAW

MOHAN LAL BHIKHULAL BETULGANJ ,BETUL,BETUAL vs. INCOME TAX OFFICER, BETUL WARD, BATUL

In the result, both appeals of the assessee are dismissed as withdrawn

ITA 78/JAB/2023[2013-14]Status: DisposedITAT Jabalpur07 Jan 2025AY 2013-14

Bench: Shri Kul Bharat

For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 143Section 143(3)Section 147Section 194Section 40

TDS AS PER SECTION 194(C) IF APPLICABLE EFORE WITHOUT GIVING MEANINGFULL OPPORTUNITY THE ORDER PASSED U/S 143/147 IS UNJUSTIFIED WITHOUT MAKING PROPER OPPORTUNITY /INQUIRY THE DISALLOWANCE/ADDITION MADE U/S 143/147 IS IMPROPER, UNJUSTIFIED AND UNWANTED.THE SAID ADDITION MAY KINDLY BEDELETED GROUNDS OF APPEAL U/S 143(3)1) THAT ONTHE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND INLAW

NARENDRA AGRAWAL,JABALPUR vs. ITO-WARD 1 (2),, JABALPUR

In the result, the both the appeals filed by the assessee are allowed for statistical purposes

ITA 25/JAB/2023[2012-13]Status: DisposedITAT Jabalpur15 Sept 2023AY 2012-13

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 25 & 26/Jab/2023 (A.Y: 2012-13 & 2016-17) Narendra Agrawal, Vs. Ito, Ward 1(2), 932, Wright Town, Annexe Building, Jabalpur 482001, Aayakar Bhavan, Madhyapradesh. Jabalpur, Madhyapradesh. Pan/Gir No. : Adopa3476D Appellant .. Respondent Appellant By : Shri.Sapanusrethe, Adv.Ar Respondentby : Shri.Shiv Kumar.Sr. Dr Date Of Hearing 14.09.2023 Date Of Pronouncement 15.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Two Appeals Are Filed By The Assessee Against The Different Orders Of The National Faceless Appeal Centre, Delhi / Cit(A) & Passed The Order U/Sec 250 Of The Act.

For Appellant: Shri.SapanUsrethe, Adv.ARFor Respondent: Shri.Shiv Kumar.Sr. DR
Section 142(1)Section 144Section 148Section 154Section 43B

Section 43B. Since, the said challans go to the root of the matter and is the most crucial evidence involved in the case, it is humbly requested before the Hon'ble Bench to accept Additional evidence under Rule 29 of the Income Tax Act. 4. The appellant craves for leave to amend, add to or omit any ground

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

TDS thereupon. In the case of assessee detailed explanation was submitted in reassessment proceedings to explain that there was no claim for deduction on account of interest. Thus there is no scope for any disallowance to be made u/s 40(a)(ia) of I.T. Act 1961 for interest paid. Thus there is no escapement of income. Reassessment was framed after

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

TDS thereupon. In the case of assessee detailed explanation was submitted in reassessment proceedings to explain that there was no claim for deduction on account of interest. Thus there is no scope for any disallowance to be made u/s 40(a)(ia) of I.T. Act 1961 for interest paid. Thus there is no escapement of income. Reassessment was framed after

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

40% of the total receipts) is treated as surplus (iii) AY 2024-25: Against total receipt of Rs.15,59,987/-, major expenses are booked for salary (Rs.3,82,838/-) and printing and stationery (Rs. 1,00,153), a surplus of Rs.5,91,963/- is treated as surplus. (iv) The provisional statement as at 31.10.2024: Show receipt of Rs.22

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

section 133A of the IT Act 1961 in the instant year, books were examined, stocks were valued with coordination of the assessee 4 Co No. 09/JAB/2018 Chetanaya Promoter & Developers and some discrepancies were noticed. Statement recorded during survey proceedings dated 18.10.2014 and bifurcation of the surrender amount is as follows:- S.No Question no Particulars Amount 1 8 Undisclosed cash Rs.895000