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42 results for “TDS”+ Section 17(2)clear

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Key Topics

Section 234E67Section 143(3)55Section 206C31Section 200A28TDS24Addition to Income20Section 194A18Section 15417Section 143(1)16Section 201(1)

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

ITA 107/JODH/2019[2016-17 (26 Q-2)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

17. Section 200 of the Act lays down the duty of the person deducting tax, which reads as under:- “200. (1) Any person deducting any sum in accordance with the foregoing provisions of this Chapter shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs. (2) Any person

Showing 1–20 of 42 · Page 1 of 3

15
Deduction13
Disallowance10

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

ITA 106/JODH/2019[2016-17 (26Q-1)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

17. Section 200 of the Act lays down the duty of the person deducting tax, which reads as under:- “200. (1) Any person deducting any sum in accordance with the foregoing provisions of this Chapter shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs. (2) Any person

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

ITA 109/JODH/2019[2017-18 (26 Q- 1)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

17. Section 200 of the Act lays down the duty of the person deducting tax, which reads as under:- “200. (1) Any person deducting any sum in accordance with the foregoing provisions of this Chapter shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs. (2) Any person

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

ITA 110/JODH/2019[2017-18 (26 Q-2)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

17. Section 200 of the Act lays down the duty of the person deducting tax, which reads as under:- “200. (1) Any person deducting any sum in accordance with the foregoing provisions of this Chapter shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs. (2) Any person

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

ITA 112/JODH/2019[2017-18 (26 Q - 4)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

17. Section 200 of the Act lays down the duty of the person deducting tax, which reads as under:- “200. (1) Any person deducting any sum in accordance with the foregoing provisions of this Chapter shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs. (2) Any person

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

ITA 111/JODH/2019[2017-18 (26Q - 3)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

17. Section 200 of the Act lays down the duty of the person deducting tax, which reads as under:- “200. (1) Any person deducting any sum in accordance with the foregoing provisions of this Chapter shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs. (2) Any person

DEPUTY INSPECTOR GENERAL STATION HEADQUARTER BSF,BIKANER vs. JCIT (TDS), RANGE, JODHPUR

In the result, appeals of the assessee are dismissed

ITA 302/JODH/2019[2015-16]Status: DisposedITAT Jodhpur26 Nov 2019AY 2015-16

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 200Section 200ASection 234E

17. Section 200 of the Act lays down the duty of the person deducting tax, which reads as under:- “200. (1) Any person deducting any sum in accordance with the foregoing provisions of this Chapter shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs. (2) Any person

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

ITA 123/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14

Bench: Its Hearing Before Your Honour.”

Section 200Section 200(3)Section 200ASection 201Section 205CSection 206CSection 234E

17. In essence, section 234E thus prescribed for the first time charging of a fee for every day of default in filing of statement under sub-section (3) of section 200 or any proviso to sub-section (3) of section 206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing

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

Appeal of the assessee are allowed for statistical purposes

ITA 695/JODH/2024[2022-23]Status: DisposedITAT Jodhpur07 Jul 2025AY 2022-23

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

Section 143(1)Section 194Q

17, 1986, but only commission on that amount is included in the total income of the Appellant. The AO/CPC has alleged in intimation under section 143(1) of the Income Tax Act, 1961 ('Act') that TDS proportionate to the turnover not reflected in trading/ profit & loss account filed along with the Income Tax Return of the Appellant for the Assessment

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

17, 1986, but only commission on that amount is included in the total income of the Appellant. The AO/CPC has alleged in intimation under section 143(1) of the Income Tax Act, 1961 ('Act') that TDS proportionate to the turnover not reflected in trading/ profit & loss account filed along with the Income Tax Return of the Appellant for the Assessment

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

17, 1986, but only commission on that amount is included in the total income of the Appellant. The AO/CPC has alleged in intimation under section 143(1) of the Income Tax Act, 1961 ('Act') that TDS proportionate to the turnover not reflected in trading/ profit & loss account filed along with the Income Tax Return of the Appellant for the Assessment

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

ITA 26/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Oct 2021AY 2016-17

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

Section 143(3)Section 263

17 ITA 26/Jodh/2021 Sukhdev Chayal Vs PCIT 5,777 Plot at Ganganagar 1 (1800 Sq. Ft) 12. 5,777 Piot at Ganganagar 2 (1800 Sq. Ft) 13. 1,74,46,411 Plot at Panchsati Circle(Plot No. 53) 14. 3,34,425 Tubewell at Khara bypass land 15. Total 2,47,25,282  According to the ld. PCIT, while completing

ACIT, CIRCLE (EXEMPTION), JODHPUR vs. M/S. VIDYA BHAWAN SOCIETY, UDAIPUR

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

ITA 325/JODH/2019[ 2014-15]Status: DisposedITAT Jodhpur24 Mar 2023

Bench: Shri Kul Bharatshri Manish Boradacit, Vs M/S. Vidya Bhawan Circle (Exemption), Society, Mohan Singh, Jodhpur Mehta Marg, Fatehpur, Udaipur (Raj.) (Appellant) (Respondent) Pan No. Assessee By Shri Amit Kothari, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 23/03/2023 Date Of 24/03/2023 Pronouncement O R D E R Per Kul Bharat, J.M.: The Present Appeal Filed By The Revenue For The Assessment Year 2014-15 Is Directed Against The Order Of Ld. Cit(A)-1, Udaipur Dated 27.06.2019. The Revenue Has Raised Following Grounds Of Appeal:-

Section 11Section 11(5)Section 13(1)(d)Section 143(1)Section 143(3)

section 11(1), one should go to the stage of income before application thereof and take into account 25 per cent of such income. The same has to be taken on 'commercial' basis and it need not be the 'total income' as computed under the Income-tax Act. The sum which is spent and applied by the assessee for charitable

SUNITA AGARWAL,BIKANER vs. PCIT-1, JODHPUR

In the result, this appeal of the assessee is allowed

ITA 25/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Oct 2021AY 2016-17

Bench: Hon’Ble Sh. Sandeep Gosain & Hon’Ble Sh. Vikram Singh Yadavassessment Year: 2016-17 Sunita Agarwal, Vs. Pr.Cit-1, 98, Industrial Area, Jodhpur. Bikaner. Pan No. Aeopa 9467 R

Section 115Section 131Section 143(3)Section 263

TDS on the payment of interest and apart from that, it was 17 ITA 25/Jodh/2021 Sunita Agarwal Vs PCIT also observed that Smt. Rekha Verma had filed her ITR during the year under consideration showing income of Rs. 2,68,662/-. 18. In this regard, after having gone through the documents placed on record and after hearing the parties

MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

ITA 85/JODH/2023[2018-19]Status: DisposedITAT Jodhpur18 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

For Appellant: Sh. Shafi Mohd. Chouhan, Adv. &For Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 133ASection 194ASection 194A(3)Section 194CSection 201Section 201(1)

TDS to be Interest Total Nature of default payment Name of recipient deducted 1,00,42,501/- 10,04,250/- 5,29,804/- 15,34,054/- Int. to NBFC u/s 194-A AU Small Finance Int. to NBFC 17,94,183/- 1,79,418/- 92,142/- 2,71,560/- HDB u/s 194-A Financial Services Int. to NBFC Bajaj 2

MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

ITA 84/JODH/2023[2017-18]Status: DisposedITAT Jodhpur18 Sept 2023AY 2017-18

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

For Appellant: Sh. Shafi Mohd. Chouhan, Adv. &For Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 133ASection 194ASection 194A(3)Section 194CSection 201Section 201(1)

TDS to be Interest Total Nature of default payment Name of recipient deducted 1,00,42,501/- 10,04,250/- 5,29,804/- 15,34,054/- Int. to NBFC u/s 194-A AU Small Finance Int. to NBFC 17,94,183/- 1,79,418/- 92,142/- 2,71,560/- HDB u/s 194-A Financial Services Int. to NBFC Bajaj 2

MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

ITA 83/JODH/2023[2016-17]Status: DisposedITAT Jodhpur18 Sept 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

For Appellant: Sh. Shafi Mohd. Chouhan, Adv. &For Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 133ASection 194ASection 194A(3)Section 194CSection 201Section 201(1)

TDS to be Interest Total Nature of default payment Name of recipient deducted 1,00,42,501/- 10,04,250/- 5,29,804/- 15,34,054/- Int. to NBFC u/s 194-A AU Small Finance Int. to NBFC 17,94,183/- 1,79,418/- 92,142/- 2,71,560/- HDB u/s 194-A Financial Services Int. to NBFC Bajaj 2

ACIT, CENTRAL CIRCLE, BIKANER vs. SMT. ALPANA GUPTA, SRIGANGANAGAR

In the result, this appeal of the Revenue is dismissed

ITA 45/JODH/2020[2017-18]Status: DisposedITAT Jodhpur01 Feb 2021AY 2017-18

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. Smt. Alpana Gupta, 4-A-15, Central Circle, Jawahar Nagar, Bikaner. Sriganganagar. Pan No. Aiepg 8893 R

Section 40

section 194A is not applicable. Similarly, the Coordinate Bench of the Ahmadabad Tribunal in the case of Omkara Impex and Merchandise Pvt. Ltd. Vs. ITO (2018) 53 CCH 0201 (Ahd.) (Trib.) has held that discounting charges are outside the 11 ITA 45/Jodh/2019 ACIT Vs Smt. Alpana Gupta. purview of interest expenses, therefore, in our considered view, the question of making

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)

17, 1986, but only commission on that amount is included in the total income of the Appellant. The AO/CPC has alleged in intimation under section 143(1) of the Income Tax Act, 1961 ('Act') that TDS proportionate to the turnover not reflected in trading/ profit & loss account filed along with the Income Tax Return of the Appellant for the Assessment

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)

17, 1986, but only commission on that amount is included in the total income of the Appellant. The AO/CPC has alleged in intimation under section 143(1) of the Income Tax Act, 1961 ('Act') that TDS proportionate to the turnover not reflected in trading/ profit & loss account filed along with the Income Tax Return of the Appellant for the Assessment