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199 results for “TDS”

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Key Topics

Section 234E84TDS70Section 206C60Section 26350Addition to Income50Section 143(3)47Section 15444Deduction43Section 1130Natural Justice

DCIT (TDS), LUCKNOW vs. M/S. LUCKNOW METRO RAIL CORPORATION LIMITED, LUCKNOW

In the result, the appeal of the Revenue is partly allowed for statistical purposes

ITA 365/LKW/2020[NA]Status: DisposedITAT Lucknow20 Feb 2025

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.365/Lkw/2020 "नधा"रण वष"/ Assessment Year: 2016-17 Dy Commissioner Of Income M/S. Lucknow Metro V. Tax (Tds) Rail Corporation Ltd Aayakar Bhawan, 5- Ashok Administrative Building, Marg, Hazratganj, Lucknow- Vipin Khand, Gomti 226001. Nagar, Lucknow-226010. Pan:Lknl05619F अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: Ms Shweta Mittal, C.A. ""यथ" "क और से /Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) सुनवाई "क तार"ख / Date Of Hearing: 11 02 2025 घोषणा "क तार"ख/ Date Of 20 02 2025 Pronouncement: आदेश / O R D E R

For Appellant: Ms Shweta Mittal, C.AFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 133ASection 201(1)

TDS was deducted. Page 5 of 7 The ledger submitted shows TDS deducted @ 2% on Rs. 10845326/- paid on 27.01.2016 and no TDS

Showing 1–20 of 199 · Page 1 of 10

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28
Section 201(1)26
Disallowance25

UTTAR PRADESH RAJKIYA NIRMAN LIMITED,LUCKNOW vs. DY. CIT RANGE-6, LUCKNOW

In the result, these three appeals of the assessee are partly allowed for statistical purposes

ITA 181/LKW/2022[F.Y- 2014-15]Status: DisposedITAT Lucknow07 Feb 2025

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri K. R. Rastogi, C.A. & ShriFor Respondent: Smt Namita S. Pandey, CIT(DR)
Section 199

TDS has first considered as Income of the Assessee Company and TDS Account and Bank Account are duly debited as book

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

ITA 490/LKW/2024[2016-17]Status: DisposedITAT Lucknow24 Apr 2025AY 2016-17
Section 10(5)Section 250Section 271CSection 273B

TDS),\nKanpur.\n(Respondent)\nI.T.A. No.489 to 491/Lkw/2024\n Assessment Year:2015-16 to 2017-18\nBranch Manager,\nState Bank

JAMUNA DEVI NARESH CHANDRA MAHAVIDYALAYA,JALAUN vs. ITO-TDS, KANPUR

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

ITA 464/LKW/2024[2013-14]Status: DisposedITAT Lucknow21 May 2025AY 2013-14

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: NoneFor Respondent: Sh. Sanjeev Krishna Sharma, DR
Section 200ASection 220(2)Section 234E

TDS was paid before 01.06.2014 but also TDS Return was filed before 01.06.2014. So, the fee u/s 234E cannot be charged

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

ITA 491/LKW/2024[2017-18]Status: DisposedITAT Lucknow24 Apr 2025AY 2017-18
Section 10(5)Section 250Section 271CSection 273B

TDS),\nKanpur.\n| (Respondent)\n\nI.T.A. No.489 to 491/Lkw/2024\n Assessment Year:2015-16 to 2017-18\n\n| Branch

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

ITA 488/LKW/2024[2016-17]Status: DisposedITAT Lucknow24 Apr 2025AY 2016-17
Section 10(5)Section 250Section 271CSection 273B

TDS),\nKanpur.\n(Respondent)\n\nI.T.A. No.489 to 491/Lkw/2024\n Assessment Year:2015-16 to 2017-18\nBranch Manager,\nState

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

ITA 487/LKW/2024[2015-16]Status: DisposedITAT Lucknow24 Apr 2025AY 2015-16
Section 10(5)Section 250Section 271CSection 273B

TDS),\nKanpur.\n(Respondent)\n\nI.T.A. No.489 to 491/Lkw/2024\n Assessment Year:2015-16 to 2017-18\n\nBranch Manager

STATE BANK OF INDIA,,KANPUR vs. INCOME TAX OFFICER(TDS)-II, KANPUR

In the result, the appeal is allowed in the terms indicated above

ITA 305/LKW/2017[2014-15]Status: DisposedITAT Lucknow27 Apr 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10(5)Section 192Section 201Section 201(1)

TDS, Jaipur Officer to recalculate the liability of TDS at 10%. We, therefore, find no infirmity in the order of the Id. CIT(A) and we confirm

STATE BANK OF INDIA,,KANPUR vs. INCOME TAX OFFICER(TDS)-II, KANPUR

In the result, the appeal is allowed in the terms indicated above

ITA 304/LKW/2017[2013-14]Status: DisposedITAT Lucknow27 Apr 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10(5)Section 192Section 201Section 201(1)

TDS, Jaipur Officer to recalculate the liability of TDS at 10%. We, therefore, find no infirmity in the order of the Id. CIT(A) and we confirm

STATE BANK OF INDIA, FUND SETTLEMENT OFFICE,KANPUR vs. INCOME TAX OFFICER (TDS)-II, KANPUR

In the result, the appeal is allowed in the terms indicated above

ITA 22/LKW/2017[2012-13]Status: DisposedITAT Lucknow27 Apr 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10(5)Section 192Section 201Section 201(1)

TDS, Jaipur Officer to recalculate the liability of TDS at 10%. We, therefore, find no infirmity in the order of the Id. CIT(A) and we confirm

S.B.I RBO III (ADMIN OFFICE),KANPUR vs. DY. COMMISSIONER OF INCOME TAX (TDS), KANPUR

In the result, the appeal is allowed in the terms indicated above

ITA 76/LKW/2017[2013-14]Status: DisposedITAT Lucknow27 Apr 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10(5)Section 192Section 201Section 201(1)

TDS, Jaipur Officer to recalculate the liability of TDS at 10%. We, therefore, find no infirmity in the order of the Id. CIT(A) and we confirm

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

ITA 104/LKW/2023[2010-11]Status: DisposedITAT Lucknow25 Jun 2024AY 2010-11

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 198Section 199Section 250Section 272A(2)(k)

TDS furnishing of TDS statement and since there were certain complications in e-filing of TDS returns because of system

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

ITA 102/LKW/2023[2012-13]Status: DisposedITAT Lucknow25 Jun 2024AY 2012-13

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 198Section 199Section 250Section 272A(2)(k)

TDS furnishing of TDS statement and since there were certain complications in e-filing of TDS returns because of system

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

ITA 105/LKW/2023[2009-10]Status: DisposedITAT Lucknow25 Jun 2024AY 2009-10

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 198Section 199Section 250Section 272A(2)(k)

TDS furnishing of TDS statement and since there were certain complications in e-filing of TDS returns because of system

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW., LUCKNOW.

ITA 103/LKW/2023[2011-12]Status: DisposedITAT Lucknow25 Jun 2024AY 2011-12

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 198Section 199Section 250Section 272A(2)(k)

TDS furnishing of TDS statement and since there were certain complications in e-filing of TDS returns because of system

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

ITA 106/LKW/2023[2008-09]Status: DisposedITAT Lucknow25 Jun 2024AY 2008-09

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 198Section 199Section 250Section 272A(2)(k)

TDS furnishing of TDS statement and since there were certain complications in e-filing of TDS returns because of system

FUTURE PHARMA PVT.LTD,KANPUR vs. PR. CIT-1, KANPUR

In the result, the appeal of the assessee is partly allowed for\nstatistical purposes

ITA 263/LKW/2024[2018-19]Status: DisposedITAT Lucknow18 Mar 2025AY 2018-19
Section 142(1)Section 143(3)Section 144BSection 194HSection 263Section 40A(2)(b)

TDS. The company deposits the\nreturns, for the amount of TDS deducted by it, after taking PAN of the\nagents

THE ADDITIONAL DISTRICT MAGISTRATE JOINT ORGANISATION ,LUCKNOW vs. DY COMMISSIONER OF INCOME TAX (TDS), LUCKNOW

Appeals stand allowed accordingly

ITA 125/LKW/2023[2017-18]Status: DisposedITAT Lucknow19 Sept 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.125 To 127/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 To 2019-20 The Addl. District Magistrate, (Land Acquisition) Joint Organisation, Room No-42, Lucknow, Up-226001 Tan: Lkna07354E . . . . . . . अपीलार्थी / Appellant

For Appellant: Akshay Agrawal [‘Ld. AR’]For Respondent: Mr Neil Jain [‘Ld. DR’]
Section 194LSection 201Section 201(1)Section 246A(1)(ha)Section 250

TDS, Lucknow, UP-226001 . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Akshay Agrawal [‘Ld. AR’] Revenue by : Mr Neil Jain [‘Ld. DR’] सुनवाई

THE ADDITIONAL DISTRICT MAGISTRATE JOINT ORGANISATION ,LUCKNOW vs. DY COMMISSIONER OF INCOME TAX (TDS), LUCKNOW

Appeals stand allowed accordingly

ITA 126/LKW/2023[2018-19 Qtr-1]Status: DisposedITAT Lucknow19 Sept 2024

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.125 To 127/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 To 2019-20 The Addl. District Magistrate, (Land Acquisition) Joint Organisation, Room No-42, Lucknow, Up-226001 Tan: Lkna07354E . . . . . . . अपीलार्थी / Appellant

For Appellant: Akshay Agrawal [‘Ld. AR’]For Respondent: Mr Neil Jain [‘Ld. DR’]
Section 194LSection 201Section 201(1)Section 246A(1)(ha)Section 250

TDS, Lucknow, UP-226001 . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Akshay Agrawal [‘Ld. AR’] Revenue by : Mr Neil Jain [‘Ld. DR’] सुनवाई

THE ADDITIONAL DISTRICT MAGISTRATE JOINT ORGANISATION ,LUCKNOW vs. DY COMMISSIONER OF INCOME TAX (TDS), LUCKNOW

Appeals stand allowed accordingly

ITA 127/LKW/2023[2019-20]Status: DisposedITAT Lucknow19 Sept 2024AY 2019-20

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.125 To 127/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 To 2019-20 The Addl. District Magistrate, (Land Acquisition) Joint Organisation, Room No-42, Lucknow, Up-226001 Tan: Lkna07354E . . . . . . . अपीलार्थी / Appellant

For Appellant: Akshay Agrawal [‘Ld. AR’]For Respondent: Mr Neil Jain [‘Ld. DR’]
Section 194LSection 201Section 201(1)Section 246A(1)(ha)Section 250

TDS, Lucknow, UP-226001 . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Akshay Agrawal [‘Ld. AR’] Revenue by : Mr Neil Jain [‘Ld. DR’] सुनवाई