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6 results for “TDS”+ Section 91clear

Sorted by relevance

Delhi1,219Mumbai1,142Bangalore527Chennai377Kolkata293Hyderabad169Indore167Ahmedabad147Jaipur127Karnataka119Chandigarh110Cochin69Pune63Raipur48Surat45Cuttack36Visakhapatnam35Rajkot31Lucknow29Nagpur26Guwahati22Jodhpur22Ranchi21Kerala18Patna18Agra16Telangana11Varanasi8Allahabad6Jabalpur6Dehradun6Amritsar5SC2Punjab & Haryana1

Key Topics

Section 43B8Section 12A5Section 234A4Addition to Income4Section 194J3TDS3

INCOME TAX OFFICER WARD-1 vs. M/S RPJ MINERALS PRIVATE LTD., SATNA

In the result, ITA No.154/JAB/2016 is held to be allowed for statistical\npurposes while ITA No

ITA 154/JAB/2016[2012-13]Status: DisposedITAT Jabalpur19 Sept 2025AY 2012-13
For Appellant: \nNoneFor Respondent: \nSh. Shrawan Kumar Meena, CIT DR
Section 234ASection 43B

TDS of Rs.\n50,0000/- have been deposited before the due date of the filing of the return, he gave\nrelief for the same and added back an amount of Rs. 24,91,229/- under section

M/S RPJ MINERALS PVT. LTD ,MAIHAR vs. INCOME TAX OFFICER, WARD -1,SATNA, SATNA

ITA 86/JAB/2022[2017-18]Status: DisposedITAT Jabalpur19 Sept 2025AY 2017-18
For Appellant: \nNone
For Respondent: \nSh. Shrawan Kumar Meena, CIT DR
Section 234ASection 43B

TDS of Rs.\n10\nITA No.154/JAB/2016\nITA No.86/JAB/2022\nA.Ys. 2012-13 & 2017-18\nM/s RPJ Minerals Pvt. Ltd.\n50,0000/- have been deposited before the due date of the filing of the return, he gave\nrelief for the same and added back an amount of Rs. 24,91,229/- under section

CHIEF MEDICAL AND HEALTH OFFICE ANNUPPUR,ANNUPPUR vs. ITO-TDS-2,JABALPUR, JABALPUR

In the result, the appeals of the assessee are allowed

ITA 84/JAB/2023[2014-15]Status: DisposedITAT Jabalpur21 Sept 2023AY 2014-15

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleita No. 84, 85, 86, 87, 88 & 89/Jab/2023 (A.Y: 2014-15 To 2019-20) Chief Medical & Vs. Ito, Tds-2, Health Office, Room No. 102, Aayakar Amarkant Road, Bhawan, Napier Town, Annuppur-484224, Jabalpur-482001, Madhya Pradesh. Madhya Pradesh.

For Appellant: Shri.Sapan Usrethe. Adv.ARFor Respondent: Shri.SaadKidwai. CIT -DR
Section 194JSection 201(1)

section 201(1) of the Act was not required as per the provisions of Law. 6. The learned CIT(A), NFAC was not justified in dismissing the appeal without appreciating that various Hospitals to whom the payment has been made, have submitted their respective income tax returns and paid the tax chargeable to their respective income as such they have

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

91,725/- during the financial year. During the financial year 2017-18, the assessee company had deposited total TDS of Rs. 1,88,40,392/- 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

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

91,963/- is treated as surplus. (iv) The provisional statement as at 31.10.2024: Show receipt of Rs.22,68,948/- against which expenses are booked for salary and expenses (Rs.3,05,506/-), Mementos & Awards (Rs. 3,06,140/-) and printing and stationery (Rs.1,84,710/-) with a surplus of Rs.11,03,884/- 3. The address of the assessee as per Form

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