BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

52 results for “TDS”+ Disallowanceclear

Sorted by relevance

Mumbai3,326Delhi2,926Bangalore1,440Chennai1,286Kolkata808Ahmedabad516Hyderabad412Pune293Chandigarh205Jaipur202Cochin144Indore125Raipur117Visakhapatnam115Lucknow105Rajkot100Surat92Nagpur72Ranchi71Cuttack70Jodhpur52Patna43Karnataka41Guwahati35Agra31Panaji27Amritsar26Jabalpur26Dehradun24Allahabad13Calcutta11Kerala11SC5Varanasi5Telangana4Rajasthan4Punjab & Haryana3Gauhati1Bombay1

Key Topics

Section 143(3)57Section 143(1)45Section 194Q42TDS38Disallowance36Addition to Income22Deduction21Section 15420Section 4018Section 44A

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

Section 142(1)Section 143(2)Section 143(3)Section 40

disallowance of expenses on which TDS was not made. This disallowance was made by the AO as there were certain

AJAYAB SINGH MUKHTYAR SINGH,PADAMPUR vs. ITO WARD 1, SRI GANGANAGAR

ITA 695/JODH/2024[2022-23]Status: DisposedITAT Jodhpur

Showing 1–20 of 52 · Page 1 of 3

14
Section 234E10
Section 153A9
07 Jul 2025
AY 2022-23
Section 143(1)Section 194Q

disallowance of TDS credit. The AO/CPC disallowed a significant portion of the claimed TDS, stating it was proportionate to turnover

AHUJA AND SONS,SHOP AT NEW DHAN MANDI vs. ADDL COMMISSIONER APPEAL, KOLKATA

Appeal of the assesse is allowed in the manner discussed as above

ITA 45/JODH/2025[2023-2024]Status: DisposedITAT Jodhpur27 May 2025AY 2023-2024

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Ble

Section 194QSection 199

disallowing the TDS amounting to Rs. 112921.00. That the Id. AO has further erred in allowing the TDS •in proportion

GANESH SINGH GULAB JI,SUMERPUR vs. DDIT, CPC, BENGALURU, INCOME TAX OFFICER-SUMEPUR, SUMERPUR

Appeals of the assessees are allowed for statistical purposes

ITA 564/JODH/2024[2023-24]Status: DisposedITAT Jodhpur17 Feb 2026AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

TDS by disallowing the claim of TDS on the ground that gross receipts as per form 26AS is more than

GANESH SINGH GULAB JI,SUMERPUR vs. DDIT, CPC BANGALURU, INCOME TAX OFFICER-SUMERPUR, SUMERPUR

Appeals of the assessees are allowed for statistical purposes

ITA 563/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Feb 2026AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

TDS by disallowing the claim of TDS on the ground that gross receipts as per form 26AS is more than

KALU RAM SUSHIL KUMAR,PADAMPUR vs. ITO WARD - 1, SRI GANGANAGAR

Appeals of the assessees are allowed for statistical purposes

ITA 525/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Feb 2026AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

TDS by disallowing the claim of TDS on the ground that gross receipts as per form 26AS is more than

KULDEEP,GOLUWALA DISTT.HANUMANGARH vs. INCOME TAX OFFICER WARD-1,, INCOME-TAX OFFICE, NEAR COLLECTORATE, HANUMANGARH

Appeals of the assessees are allowed for statistical purposes

ITA 705/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Feb 2026AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

TDS by disallowing the claim of TDS on the ground that gross receipts as per form 26AS is more than

HARDEV SINGH,GAJSINGHPUR vs. INCOME-TAX OFFICER, SRI GANGANAGAR

Appeals of the assessees are allowed for statistical purposes

ITA 353/JODH/2024[2023-24]Status: DisposedITAT Jodhpur17 Feb 2026AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

TDS by disallowing the claim of TDS on the ground that gross receipts as per form 26AS is more than

RAJESH GOYAL,HANUMANGARH TOWN vs. ITO WARD 1, HANUMANGARH

Appeals of the assessees are allowed for statistical purposes

ITA 38/JODH/2025[2022-23]Status: DisposedITAT Jodhpur17 Feb 2026AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

TDS by disallowing the claim of TDS on the ground that gross receipts as per form 26AS is more than

VIMLA DEVI,RAISINGHNAGAR vs. INCOME TAX OFFICER, SRI GANGANAGAR

Appeals of the assessees are allowed for statistical purposes

ITA 500/JODH/2025[2023-24]Status: DisposedITAT Jodhpur17 Feb 2026AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

TDS by disallowing the claim of TDS on the ground that gross receipts as per form 26AS is more than

JAGDISH PRASAD AND SONS HUF,HANUMANGARH JN. vs. INCOME-TAX OFFICER,WARD-1, HANUMANGARH

Appeals of the assessees are allowed for statistical purposes

ITA 710/JODH/2024[2023-24]Status: DisposedITAT Jodhpur17 Feb 2026AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

TDS by disallowing the claim of TDS on the ground that gross receipts as per form 26AS is more than

BALDEV DASS LAKHOTIA,SRI BIJAYNAGAR vs. ITO, SURATGARH

Appeals of the assessee are allowed for statistical purposes

ITA 413/JODH/2025[2023-24]Status: DisposedITAT Jodhpur25 Nov 2025AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 143(1)Section 194QSection 44A

TDS by disallowing the claim of TDS on the ground that gross receipts as per form 26AS is more than

JAGDISH RAI GOYAL,HANUMANGARH vs. ITO, HANUMANGARH

Appeals of the assessee are allowed for statistical purposes

ITA 386/JODH/2025[2023-24]Status: DisposedITAT Jodhpur25 Nov 2025AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 143(1)Section 194QSection 44A

TDS by disallowing the claim of TDS on the ground that gross receipts as per form 26AS is more than

JAGDISH RAI GOYAL,HANUMANGARH vs. INCOME TAX OFFICER, HANUMANGARH

Appeals of the assessee are allowed for statistical purposes

ITA 276/JODH/2025[2022-2023]Status: DisposedITAT Jodhpur25 Nov 2025AY 2022-2023

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

Section 143(1)Section 194QSection 44A

TDS by disallowing the claim of TDS on the ground that gross receipts as per form 26AS is more than

DARSHAN LAL KATHPAL HUF,SRIGANGANAGAR vs. AO, CPC (RNJ-W-(570((92) / ITO, WARD-1,, SRIGANGANAGAR

Appeal of the assesse is allowed in the manner discussed as above

ITA 630/JODH/2024[2022-23]Status: DisposedITAT Jodhpur27 May 2025AY 2022-23

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 143(1)Section 194QSection 44A

TDS to Rs. 6,957/- out of Rs. 40,088/-. Thus disallowed the claim of TDS on the ground that

MUKESH KUMAR AGGARWAL,RAISINGHNAGAR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

ITA 40/JODH/2025[2022-23]Status: DisposedITAT Jodhpur07 Jul 2025AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

Section 143(1)

TDS to Rs. 23,106/- as against Rs. 1,21,141/-. Thus disallowed the claim of TDS on the ground

MUKESH KUMAR AGGARWAL,RAISINGHNAGAR vs. ITO WARD - 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

ITA 41/JODH/2025[2023-24]Status: DisposedITAT Jodhpur07 Jul 2025AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

Section 143(1)

TDS to Rs. 23,106/- as against Rs. 1,21,141/-. Thus disallowed the claim of TDS on the ground

ANU SETIYA,SADULSHAHAR vs. ITO WARD - 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

ITA 572/JODH/2024[2023-24]Status: DisposedITAT Jodhpur07 Jul 2025AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

Section 143(1)Section 194Q

TDS to Rs. 24,621/- as against Rs. 1,86,084/-. Thus disallowed the claim of TDS on the ground

BOHAR SINGH,SRI KARANPUR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

ITA 696/JODH/2024[2023-24]Status: DisposedITAT Jodhpur07 Jul 2025AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

Section 143(1)Section 194Q

TDS to Rs. 24,621/- as against Rs. 1,86,084/-. Thus disallowed the claim of TDS on the ground

BHIKHAM CHAND MOHTA HUF,HANUMANGARH JUNCTION vs. ITO WARD - 1, HANUMANGARH, HANUMANGARH

Appeals of the assessee are allowed in the manner discussed as above

ITA 505/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Jun 2025AY 2022-23

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 143(1)Section 194QSection 44A

disallowance of the claim of TDS deduction on transaction receipts as Kaccha Arahtia where facts are discussed from ITA No. 505/Jodh/2024