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9 results for “TDS”+ Section 194C(6)clear

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Key Topics

Section 1128Section 143(3)10Section 409Section 194C9Section 2(15)8Section 12A8Addition to Income8Section 2635Exemption5Section 250

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW

ITA 617/LKW/2019[2014-15]Status: DisposedITAT Lucknow28 Nov 2025AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143Section 143(3)Section 251Section 263

194C of the Act. In this context reference is invited to prescribed repart formats under Section 44AB and under Section 142(2A) of the Act. It is requested that the addition may kindly be deleted. 7(4) I have examined the facts and circumstances of the case. I have examined the findings of the Assessing Officer and the submissions

PUSHPENDRA SINGH,RAEBARELI vs. DCIT CIRCLE,, FAIZABAD

In the result, the appeal of the assessee stands partly allowed for statistical purposes

4
TDS3
Deduction2
ITA 14/LKW/2024[2018-19]Status: Disposed
ITAT Lucknow
10 Mar 2026
AY 2018-19

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2018-19 Pushpendra Singh V. Dcit Circle, 680, Amar Nagar, Raebareli Faizabad/National E- (U.P)-229001. Assessment Centre Delhi Pan:Axbps1905L (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri R. R. N. Shukla, Addl. Cit(Dr) O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 143(3)Section 144BSection 194CSection 40

TDS of section 194C were not appreciated since such payments are below the threshold limit specified in section 194C and on a due consideration of this fact atone, no dis-allowance of 30% of Rs. 1,20,000/- could have been made u/s 40(a)(ia) of the Act. 4.1 BECAUSE the "CIT(A)" has erred

KWALITY RESTAURANT,KANPUR vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

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

ITA 34/LKW/2022[2018-19]Status: DisposedITAT Lucknow18 Oct 2022AY 2018-19

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 Kwality Restaurant V. The Cit(A) 16/97, The Mall Delhi Kanpur Tan/Pan:Aaafk8712F (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 20.9.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of 115 Days In Filing The Present Appeal. The Assessee Has Filed An Application For Condonation Of Delay, Which Is Also Supported By An Affidavit. 3. I Have Gone Through The Application For Condonation Of Delay As Well As The Affidavit Filed By The Assessee & Heard The Contention Of The Ld. D.R. On The Issue Of Condonation Of Delay. The Ld. D.R. Has Objected To The Condonatiion Of Delay & Submitted That The Assessee Is Shifting The Blame Of Delay On Its Counsel. 4. Having Considered The Reasons Explained By The Assessee In The Application For Condonation Of Delay, I Find That The Assessee Has Explained The Cause Of Delay That Due To An Oversight Of The Counsel Of The Assessee, Necessary Steps For Filing

For Appellant: None (Adjournment application)For Respondent: Shri Amit Nigam, D.R
Section 139(1)Section 143(1)(a)Section 194CSection 2(24)(x)Section 36Section 40Section 43B

194C are not applicable to payments debited under the head cloth & Uniform in the profit and loss Account. 7. Grounds No. 1 to 3 are regarding addition made on account of Employees’ Contribution towards PF and ESI and paid belatedly. 8. I have heard the ld. D.R. and carefully perused the impugned order

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1073/DEL/2020[2016-17]Status: DisposedITAT Lucknow31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1072/DEL/2020[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

ITA 273/LKW/2019[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1071/DEL/2020[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

SHRI SUDHANSHU RASTOGI,LUCKNOW vs. ACIT, RANGE-I, LUCKNOW

In the result, the assessee’s appeal is allowed

ITA 320/LKW/2020[2013-14]Status: DisposedITAT Lucknow01 Dec 2022AY 2013-14

Bench: Shri. Mahavir Singh & Shri Girish Agrawalassessment Year: 2013-14 Sudhanshu Rastogi V. The Acit 217, Eldeco Green Range 1 Gomti Nagar Lucknow Lucknow Tan/Pan:Acfpr9504B (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri S. H. Usmani, Cit (Dr) Date Of Hearing: 29 11 2022 Date Of Pronouncement: 01 12 2022 O R D E R

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri S. H. Usmani, CIT (DR)
Section 143(3)Section 194CSection 40Section 44A

194C of the Act. The ld. Counsel for the assessee stated that once these are purchase items, the provisions of section 40 (a)(ia) of the I.T. Act for non-deduction of TDS does not apply. On the other hand, the CIT (DR) heavily relied on the assessment order and that of the ld. CIT(A). 5. We have heard

DR. R.M. LOHIA INSTITUTE OF MEDICAL SCIENCES,LUCKNOW vs. NFAC, , DELHI

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

ITA 519/LKW/2025[201-2020]Status: DisposedITAT Lucknow13 Jan 2026

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. B.P. Yadav, AdvFor Respondent: Sh. Neeraj Kumar, CIT DR
Section 10Section 139(1)Section 147Section 148Section 194CSection 194J

194C Rs. 20,23,872/- Rs. 22,41,06,732/- 6. That being aggrieved by the assessment order so passed, assessee filed appeal before the office of Commissioner of Income Tax (Appeals), NFAC with a prayer for the condonation of delay of 20 days. 7. That the Commissioner of Income Tax (Appeals) vide his order dated 27.08.2024 dismissed the appeal