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3 results for “charitable trust”+ Section 194Aclear

Sorted by relevance

Chandigarh19Mumbai17Chennai5Kolkata3Bangalore3Delhi3Agra1Visakhapatnam1Ahmedabad1Cuttack1Jodhpur1Pune1SC1

Key Topics

Section 808Section 404Addition to Income3Section 143(3)2TDS2

M/S BENGAL SHRISTI INFRASTRUCTURE DEVELOPMENT LIMITED,DURGAPUR vs. ACIT, CIRCLE-2, DURGAPUR, DURGAPUR

In the result, appeal of the assessee is allowed in part

ITA 1990/KOL/2016[2010-11]Status: DisposedITAT Kolkata05 Dec 2018AY 2010-11
Section 143(3)Section 250Section 40Section 80

Charitable Trust (2009) 308 ITR 161 (SC) 4.3. On the issue of deduction of interest u/s 194A of the Act, it was submitted that ADDA was granted registration by the ITAT and hence no tax was required to be deducted at source even as per the order of the ld. CIT(A). It was argued that ADDA was a statutory

M/S DHAMEJA MINING,SIKKIM vs. ITO, WD-2(4), ASANSOL, ASANSOL

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

ITA 701/KOL/2015[2010-2011]Status: Disposed
ITAT Kolkata
21 Dec 2016
AY 2010-2011

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

Section 143(2)Section 194Section 40Section 69A

Charitable Trust Vs WTO & Ors. (All) 222 ITR 523] b. Special Leave petition dismissed with speaking order is declaration of law by Supreme Court - After rejection of SLP, lower Courts can review its order - Once SLP is admitted, lower Courts have no jurisdiction to review the order [Kunhayammed & Ors. Vs State of Kerala

ITO, WD-1(3), KOLKATA, KOLKATA vs. THE INSTITUTE OF INDIAN FOUNDRYMEN, KOLKATA

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

ITA 593/KOL/2016[2010-2011]Status: DisposedITAT Kolkata12 Sept 2018AY 2010-2011

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am Ito(E), Wd-1(3), Kolkata Vs. The Institute Of Indian Foundrymen 6Th Floor, 10B, Middleton Row, Kolkata Iif Center, 335, Rajdanga Main – 700 071. Road, East Kolkata Township, P.O. Kolkata – 700 107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatt 6606 M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Smt. Pinaki Mukherjee, Addl. CITFor Respondent: Shri Miraj D. Shah, AR
Section 12ASection 143(3)Section 145(3)

194A [Interest other than ‘interest on securities’] and, u/s 194C [payments to contractors]. We note that the difference arises because of timing of the transactions, which is the common issue in TDS matters. The relevant comparative facts and figures are given below: As per form 26AS As per assessee Difference Income