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61 results for “TDS”+ Penaltyclear

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Delhi2,107 Mumbai1,857 Bangalore682 Pune611 Chennai535 Ahmedabad386 Kolkata362 Hyderabad324 Jaipur318 Indore233 Raipur214 Chandigarh190 Karnataka151 Cochin137 Nagpur117 Surat109 Visakhapatnam102 Cuttack94 Jabalpur94 Rajkot84 Lucknow61 Dehradun43 Jodhpur34 Guwahati33 Agra31 Amritsar30 Allahabad29 Ranchi24 Panaji23 Patna16 Telangana15 SC13 Varanasi11 Calcutta3 Orissa2 Kerala2

Key Topics

Section 234E80 TDS40 Section 271C35 Addition to Income35 Penalty31 Deduction30 Section 1128 Section 10(5)26 Section 15423 Section 250

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

penalty passed by the Ld. Additional Commissioner of Income Tax (TDS) dated 19-09-2023 U/s 271C of the Act is bad in law and void

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 2025

Showing 1–20 of 61 · Page 1 of 4

23

Natural Justice22

AY 2016-17

Section 10(5)Section 250Section 271CSection 273B

penalty passed by the Ld. Additional Commissioner of\nIncome Tax (TDS) dated 19-09-2023 U/s 271C of the Act is bad\nin law and void

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

penalty passed by the Ld. Additional Commissioner of\nIncome Tax (TDS) dated 19-09-2023 U/s 271C of the Act is bad\nin law and void

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

penalty passed by the Ld. Additional Commissioner of\nIncome Tax (TDS) dated 19-09-2023 U/s 271C of the Act is bad\nin law and void

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 489/LKW/2024[2015-16]Status: DisposedITAT Lucknow24 Apr 2025AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 10(5)Section 250Section 271CSection 273B

penalty passed by the Ld. Additional Commissioner of Income Tax (TDS) dated 19-09-2023 U/s 271C of the Act is bad in law and void

NATIONAL HIGHWAY AUTHORITY OF INDIA,KANPUR vs. A CIT (TDS), KANPUR

In the result, the appeal of the assessee is allowed

ITA 243/LKW/2023[2012-13]Status: DisposedITAT Lucknow17 Oct 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Nikhil Choudharyassessment Year: 2012-13 National Highway Authority V. Addl. Cit (Tds) Of India 7/199, Radiance Town, 53, Basant Vihar, Naubasta, Swaroop Nagar, Kanpur- Kanpur-208021. 208002. Pan:Aaatn1936H (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv. Respondent By: Shri Amit Kumar, Cit(Dr) Date Of Hearing: 06 10 2025 Date Of Pronouncement: 17 10 2025 O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Amit Kumar, CIT(DR)

Section 154Section 201(1)Section 271CSection 275

TDS) having referred the matter for levy of penalty u/s 271C to the Addi. CIT (TDS) on 28.03.2019 itself, the penalty

LEKHESHWAR EDUCATIONAL TRUST,AYODHYA vs. ITO EXEMPTION WARD, LUCKNOW

In the result, the appeal of the assessee stands allowed as indicated above

ITA 146/LKW/2024[2016-17]Status: DisposedITAT Lucknow19 Sept 2024AY 2016-17

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2016-17 Lekheshwar Educational Trust V. Income Tax Officer Lekheshwar Complex Exemption Ward Naka By Pass Lucknow Faizabad (Ayodhya) Pan:Aaatl9836B (Appellant) (Respondent) Appellant By: Shri Shailendra Mishra, Advocate Respondent By: Shri Sanjev Krishna Sharma, D.R. Date Of Hearing: 10 07 2024 Date Of Pronouncement: 19 09 2024 O R D E R

For Appellant: Shri Shailendra Mishra, AdvocateFor Respondent: Shri Sanjev Krishna Sharma, D.R

Section 10Section 12ASection 143(3)Section 154Section 156Section 250Section 3

TDS penalty Rs.16,970/- which was claimed ITA No.146/LKW/2024 Page 2 of 6 as revenue expense in Income and Expenditure

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)

penalty [‘PO’ hereinafter] passed u/s 272A(2)(k) of the Act by the Ld. Joint Commissioner of Income Tax-(TDS

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)

penalty [‘PO’ hereinafter] passed u/s 272A(2)(k) of the Act by the Ld. Joint Commissioner of Income Tax-(TDS

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)

penalty [‘PO’ hereinafter] passed u/s 272A(2)(k) of the Act by the Ld. Joint Commissioner of Income Tax-(TDS

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)

penalty [‘PO’ hereinafter] passed u/s 272A(2)(k) of the Act by the Ld. Joint Commissioner of Income Tax-(TDS

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)

penalty [‘PO’ hereinafter] passed u/s 272A(2)(k) of the Act by the Ld. Joint Commissioner of Income Tax-(TDS

STATE BANK OF INDIA,SMECC, ZONAL OFFICE,KANPUR vs. ACIT9TDS), KANPUR

In the result, both appeals of the assessee are allowed for statistical purposes

ITA 636/LKW/2024[1018-19]Status: DisposedITAT Lucknow29 Jul 2025AY 1018-19

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 State Bank Of India V. Dcit (Tds) The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002. Pan:Knps02318B (Appellant) (Respondent) Assessment Year: 2018-19 State Bank Of India V. Addl. Cit (Tds) The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002. Pan: Knps02318B (Appellant) (Respondent) Appellant By: Shri R. K. Agarwal, Adv Respondent By: Shri Amit Kumar, Cit(Dr) Date Of Hearing: 21 07 2025 Date Of Pronouncement: 29 07 2025 O R D E R

For Appellant: Shri R. K. Agarwal, AdvFor Respondent: Shri Amit Kumar, CIT(DR)

Section 10(5)Section 201Section 201(1)Section 201(3)Section 271C

penalty passed by the Ld. Additional Commissioner of income Tax (TDS) dated 25-05- 2023 U/s 271C of the Act is bad in law and void

STATE BANK OF INDIA, ZONAL OFFICE,KANPUR vs. DY. CIT (TDS), KANPUR

In the result, both appeals of the assessee are allowed for statistical purposes

ITA 635/LKW/2024[2016-17]Status: DisposedITAT Lucknow29 Jul 2025AY 2016-17

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 State Bank Of India V. Dcit (Tds) The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002. Pan:Knps02318B (Appellant) (Respondent) Assessment Year: 2018-19 State Bank Of India V. Addl. Cit (Tds) The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002. Pan: Knps02318B (Appellant) (Respondent) Appellant By: Shri R. K. Agarwal, Adv Respondent By: Shri Amit Kumar, Cit(Dr) Date Of Hearing: 21 07 2025 Date Of Pronouncement: 29 07 2025 O R D E R

For Appellant: Shri R. K. Agarwal, AdvFor Respondent: Shri Amit Kumar, CIT(DR)

Section 10(5)Section 201Section 201(1)Section 201(3)Section 271C

penalty passed by the Ld. Additional Commissioner of income Tax (TDS) dated 25-05- 2023 U/s 271C of the Act is bad in law and void

BASIC SHIKSHA ADHIKARI, SERV SHIKSHA ABHIYAN,AYODHYA vs. INCOME TAX OFFCER (TDS), FAIZABAD

In the result, all the appeals are allowed

ITA 52/LKW/2019[2012-13]Status: DisposedITAT Lucknow19 Mar 2020AY 2012-13

Bench: Shri. A. D. Jain & Shri B.R.R. Kumar

For Appellant: Shri Ankur Sharma, AdvocateFor Respondent: Shri Ajay Kumar, D.R

Section 192Section 194CSection 201(1)Section 221

TDS) and CIT has erred in law and on facts imposing penalty of Rs.4,95,581 under section 201(1) of the I.T Act, 1961, failing

BASIC SHIKSHA ADHIKARI, SERV SHIKSHA ABHIYAN,AYODHYA vs. INCOME TAX OFFCER (TDS), FAIZABAD

In the result, all the appeals are allowed

ITA 53/LKW/2019[2013-14]Status: DisposedITAT Lucknow19 Mar 2020AY 2013-14

Bench: Shri. A. D. Jain & Shri B.R.R. Kumar

For Appellant: Shri Ankur Sharma, AdvocateFor Respondent: Shri Ajay Kumar, D.R

Section 192Section 194CSection 201(1)Section 221

TDS) and CIT has erred in law and on facts imposing penalty of Rs.4,95,581 under section 201(1) of the I.T Act, 1961, failing

BASIC SHIKSHA ADHIKARI, SERV SHIKSHA ABHIYAN,AYODHYA vs. INCOME TAX OFFCER (TDS), FAIZABAD

In the result, all the appeals are allowed

ITA 51/LKW/2019[2011-12]Status: DisposedITAT Lucknow19 Mar 2020AY 2011-12

Bench: Shri. A. D. Jain & Shri B.R.R. Kumar

For Appellant: Shri Ankur Sharma, AdvocateFor Respondent: Shri Ajay Kumar, D.R

Section 192Section 194CSection 201(1)Section 221

TDS) and CIT has erred in law and on facts imposing penalty of Rs.4,95,581 under section 201(1) of the I.T Act, 1961, failing

PROVL. DIV. PWD HAMIRPUR.,HAMIRPUR vs. THE ADDL. CIT-TDS, KANPUR

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

ITA 96/LKW/2023[2012-13]Status: DisposedITAT Lucknow30 Sept 2024AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 133ASection 154Section 201(1)Section 250(6)Section 271C

TDS but no one appeared. Under these facts, a demand of Rs.58,48,933/- was created and penalty proceedings u/s 271C

M/S. SAHARA CREDIT COOPERATIVE SOCIETY,LUCKNOW vs. JOINT COMMISSIONER OF INCOME TAX (TDS), LUCKNOW

In the result, the appeal of the assessee is allowed

ITA 16/LKW/2018[2015-16]Status: DisposedITAT Lucknow07 Jan 2020AY 2015-16

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2015-16 M/S Sahara Credit Cooperative V. Jcit (Tds) Society Lucknow Kapoorthala Complex Aliganj, Lucknow Tan/Pan:Lknso9775D (Appellant) (Respondent) Appellant By: Shri J.J. Mehrotra, C.A. & Shri Debashish Mehrotra, Advocate Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 17 12 2020 Date Of Pronouncement: 07 01 2020 O R D E R

For Appellant: Shri J.J. Mehrotra, C.A. and ShriFor Respondent: Shri Ajay Kumar, D.R

Section 143(3)Section 254Section 271CSection 273B

penalty late with Government Treasury. 2. That the Learned CIT(A) has failed to appreciate that initiation of proceedings under section 271C were based on frivolous complaint in which the complainant had stated that TDS

UP GOVERNMENT EMPLOYEES WELFARE,LUCKNOW vs. ACIT, NFAC, DELHI

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

ITA 744/LKW/2024[2018-19]Status: DisposedITAT Lucknow14 May 2025AY 2018-19

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: NoneFor Respondent: Shri Manu Chaurasia, CIT(DR)

Section 143(3)Section 144BSection 270ASection 270A(6)Section 40

TDS data at the income tax site during the assessment proceeding. The entire amount of expenses u/s 40(a)(ia) of the Act had been done on estimate basis @ 15%. Penalty