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1,673 results for “TDS”+ Penaltyclear

Sorted by relevance

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Key Topics

Section 143(3)68Addition to Income45Section 153A38Section 271(1)(c)34Disallowance33Section 6832TDS29Section 14828Penalty26Section 271B

NATIONAL COMMODITY AND DERIVATIVES EXCHANGE LIMITED,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the appeals of the assessee are dismissed

ITA 344/MUM/2024[2017-18]Status: DisposedITAT Mumbai28 May 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 National Commodity & The Asst. Cit-15(2)(1), Derivatives Exchange Ltd., Aayakar Bhavan, Maharshi Vs. First Floor, Ackruti Corporate Karve Road, Churchgate, Park, Lbs Marg, Near Ge Mumbai-400020. Garden, Kanjurmarg (W), Mumbai-400078. Pan No. Aabcn 7696 K Appellant Respondent Assessment Year: 2018-19 National Commodity & The Additional Derivatives Exchange Ltd., /Joint/Deputy/Asst. Cit15(2)(1), First Floor, Ackruti Vs. Aayakar Bhavan, Maharshi Karve Corporate Park, Lbs Marg, Road, Churchgate, Near Ge Garden, Mumbai-400020. Kanurmarg (W), Mumbai-400078. Pan No. Aabcn 7696 K Appellant Respondent

For Appellant: Mr. Abdul Kadir JawadwalaFor Respondent: Mr. Ashok Kumar Ambastha, Sr

penalty (including TDS) to transfers the entire gross , amount of penalty (including TDS) to transfers the entire gross , amount of penalty

NATIONAL COMMODITY AND DERIVATIVES EXCHANGE LIMITED,MUMBAI vs. THE ADDITIONAL JOINT DEPUTY ASSISTANT COMMISSIONER OF INCOME TAX, MUMBAI

Showing 1–20 of 1,673 · Page 1 of 84

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25
Section 234E22
Section 4022

In the result, the appeals of the assessee are dismissed

ITA 342/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 May 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 National Commodity & The Asst. Cit-15(2)(1), Derivatives Exchange Ltd., Aayakar Bhavan, Maharshi Vs. First Floor, Ackruti Corporate Karve Road, Churchgate, Park, Lbs Marg, Near Ge Mumbai-400020. Garden, Kanjurmarg (W), Mumbai-400078. Pan No. Aabcn 7696 K Appellant Respondent Assessment Year: 2018-19 National Commodity & The Additional Derivatives Exchange Ltd., /Joint/Deputy/Asst. Cit15(2)(1), First Floor, Ackruti Vs. Aayakar Bhavan, Maharshi Karve Corporate Park, Lbs Marg, Road, Churchgate, Near Ge Garden, Mumbai-400020. Kanurmarg (W), Mumbai-400078. Pan No. Aabcn 7696 K Appellant Respondent

For Appellant: Mr. Abdul Kadir JawadwalaFor Respondent: Mr. Ashok Kumar Ambastha, Sr

penalty (including TDS) to transfers the entire gross , amount of penalty (including TDS) to transfers the entire gross , amount of penalty

MR. SABLE YASHWANT LAXMAN,MUMBAI vs. ADDL. CIT, TDS RG, THANE

In the result, the appeal filed by the assessee is allowed

ITA 4240/MUM/2018[2009-10]Status: DisposedITAT Mumbai12 Nov 2021AY 2009-10

Bench: Shri Mahavir Singh () & Shri S. Rifaur Rahman () Assessment Year: 2009-10 Mr. Sable Yashwant Laxman, Addl. Cit- Tds Range, Sable Appartments, Shantinagar, Vs. Thane. Next To Hotel Maharaja, Old Mumbai, Khopoli-410 203. Pan No. Pnes 09546 F Appellant Respondent Assessee By : Mr. Viraj Mehta, Ar Revenue By : Mr. Yashwant Bhaskar, Dr Date Of Hearing : 30/08/2021 Date Of Pronouncement : 12/11/2021

For Appellant: Mr. Viraj Mehta, ARFor Respondent: Mr. Yashwant Bhaskar, DR
Section 143(3)Section 200(3)Section 272A(2)(k)

Penalty-Non-filing of TDS returns-Penalty technical in nature as TDS deposited within due date as the delay in filing

THE BOARD OF CONTROL FOR CRICKET IN INDIA,MUMBAI vs. ACIT (TDS) 2, MUMBAI

In the result , the appeal of the assessee in ITA no

ITA 1999/MUM/2017[2011-12]Status: DisposedITAT Mumbai05 Oct 2018AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1999/Mum/2017 (नििाारण वर्ा / Assessment Year : 2011-12) बिाम/ The Board Of Control For Acit (Tds) 2 Cricket In India, R.No. 701, 7 Th Floor, Wankhede Stadium, Smt. K.G. Mittal V. “D” Road, Churchgate, Ayurvedic Hospital Mumbai 400020 Bldg., Charni Road, Mumbai-400002 स्थायी ऱेखा सं./ Pan: Aaatb0186A (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Nitesh Joshi Shri. Anil Sathe Revenue By : Shri. D.G Pansari , Dr सुनवाई की तारीख /Date Of Hearing : 05.09.2018 घोषणा की तारीख /Date Of Pronouncement : 05.10.2018 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 1999/Mum/2017, Is Directed Against Appellate Order Date 10.01.2017 Passed By Learned Commissioner Of Income Tax (Appeals)-60, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2011-12, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Penalty Order Dated 16.12.2011 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 272A(2)(K) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2011-12. I.T.A. No.1999/Mum/2017

For Appellant: Shri. Nitesh JoshiFor Respondent: Shri. D.G Pansari , DR
Section 200(3)Section 206Section 272Section 272A(2)Section 272A(2)(k)Section 273B

TDS to the credit of the Central Government within the due dates specified by the Act and the Rules. 4. The learned Commissioner of Income Tax (Appeals) erred in confirming the penalty

BAKHTAWAR CONSTRUCTION CO. P.LTD,MUMBAI vs. ADDL CIT (TDS) RG 1, MUMBAI

In the result, all the appeals of assessee are allowed as indicated above

ITA 6943/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Mar 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6943/Mum/2014 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Bakhtawar Construction Co. Addl. Cit (Tds) Rg 1 P. Ltd, Meher House, 10T H Floor, K.G. Mittal 1St Floor, Casasji Patel Street Ayurvedic Hosptial Bldg, V. Fort, Bombay 400001 Charni Road(W) Mumbai 400002 स्थायी ऱेखा सं./ Pan : Aaacb4942P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Amogh M. GhaisasFor Respondent: Shri. Suman Kumar (DR)
Section 194CSection 272A(2)(k)

TDS Amount Penalty Rs. Penalty amount statement delay (Rs.) 100/ - per day restricted to ( Rs.) of delays Form no. (davs

RAVI DEVELOPMENTS,MUMBAI vs. PCIT(CENTRAL),PUNE, MUMBAI

In the result, the appeal by the assessee is partly allowed

ITA 1136/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 Jan 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Mahaveer JainFor Respondent: Smt. Riddhi Mishra
Section 142(1)Section 143(2)Section 143(3)Section 23Section 263

TDS interest and penalty amounting to Rs. 3,12,220/-.” 3. The brief facts of the case as emanating from

SIEMENS FINANCIAL SERVICES PRIVATE LIMITED ,MUMBAI vs. NATIONAL FACELESS ASSESSMENT CENTRE , DELHI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 849/MUM/2022[2018-19]Status: DisposedITAT Mumbai13 Oct 2022AY 2018-19

Bench: Shri Prashant Maharishi, Accountat Member & Shri Pavan Kumar Gadalesiemens Financial Vs. National Faceless Services Pvt Ltd Assessment Plot No. 2, Sector No.2, Centre(Nfac) Kharghar Node, Navi Delhi. Mumbai – 410210. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aapcs0403H Appellant .. Respondent Appellant By : Shri. Jeet Kamdar.Ar Respondent By : Shri. Suresh Periasamy.Dr Date Of Hearing 11.10.2022 Date Of Pronouncement 14.10.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: This Appeal Is Filed The By The Assessee Against The Order Of The Cit(A)- National Faceless Appeal Centre (Nfac), Delhi Passed U/S 201And 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri. Jeet Kamdar.ARFor Respondent: Shri. Suresh Periasamy.DR
Section 201Section 201(1)Section 201a

TDS officer in referring penalty proceedings u/s 271C of the Act to Addl. CIT(TDS), Range -2(2), Mumbai. 14. Without

SLEEK INTERNATIONAL,MUMBAI vs. ASST CIT 32(3), MUMBAI

The appeal stands allowed in terms of our above order

ITA 3327/MUM/2019[2014-15]Status: DisposedITAT Mumbai25 Feb 2020AY 2014-15

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: S/Shri Vijay Mehta & Govind Jhaveri-For Respondent: Shri Sushil Kumar Poddar - Ld.CIT-DR
Section 263

penalty u/s 271E. Another observation was that interest on late payment of TDS and custom interest penalty aggregating to Rs.3.57

RAVIRAJ RELAMPADDU,NAVI MUMBAI vs. DCIT 23(1), MUMBAI

In the result, all the three appeals filed by the assessee are allowed

ITA 2918/MUM/2016[2010-11 QUARTER - 3]Status: DisposedITAT Mumbai11 May 2018

Bench: Shri R.C. Sharma & Shri Ravish Sood

For Appellant: Shri Devendra JainFor Respondent: Shri V. Janardhanan
Section 200(3)Section 234ESection 272A(2)(k)

TDS under Section 200(3) r.w. Rule 31A of the I.T. Rules, 1962 as under- Tax Amt. Max. S. Form Date of Qrtr F.Y. RPRNo. Due date Delay deducted penalty

RAVIRAJ RELAMPADDU,NAVI MUMBAI vs. DCIT 23(1), MUMBAI

In the result, all the three appeals filed by the assessee are allowed

ITA 2916/MUM/2016[2010-11]Status: DisposedITAT Mumbai11 May 2018AY 2010-11

Bench: Shri R.C. Sharma & Shri Ravish Sood

For Appellant: Shri Devendra JainFor Respondent: Shri V. Janardhanan
Section 200(3)Section 234ESection 272A(2)(k)

TDS under Section 200(3) r.w. Rule 31A of the I.T. Rules, 1962 as under- Tax Amt. Max. S. Form Date of Qrtr F.Y. RPRNo. Due date Delay deducted penalty

RAVIRAJ RELAMPADDU,NAVI MUMBAI vs. DCIT 23(1), MUMBAI

In the result, all the three appeals filed by the assessee are allowed

ITA 2917/MUM/2016[2010-11 QUARTER - 2]Status: DisposedITAT Mumbai11 May 2018

Bench: Shri R.C. Sharma & Shri Ravish Sood

For Appellant: Shri Devendra JainFor Respondent: Shri V. Janardhanan
Section 200(3)Section 234ESection 272A(2)(k)

TDS under Section 200(3) r.w. Rule 31A of the I.T. Rules, 1962 as under- Tax Amt. Max. S. Form Date of Qrtr F.Y. RPRNo. Due date Delay deducted penalty

KUNDAN INDUSTRIES LIMITED,MUMBAI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE, THANE

In the result, impugned order is set-aside and appeal of the assessee is allowed

ITA 1730/MUM/2022[2018-19]Status: DisposedITAT Mumbai09 Aug 2023AY 2018-19

Bench: Shri Vikas Awasthy & Ms. Padmavathy Sआअसं. 1729/मुं/2022 (िन.व. 2017-18) आअसं. 1730/मुं/2022 (िन.व. 2018-19) Kundan Industries Ltd. Kundan House, Harisiddhi Estate, Gorai Pada, Vasai (East), Palghar, Maharashtra-401208. Pan: Aaack6811G ...... अपीलाथ" /Appellant बनाम Vs. Jt.Cit , Tds Range, Ground Floor, Qureshi Mansion, Gokhale Road, Naupada, Thane (West)-400602. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Rahul Hakani, Advocate "ितवादी "ारा/Respondent By : Sh. Prakash Kishinchandani, Sr. Dr सुनवाई की ितिथ/ Date Of Hearing : 03/08/2023 घोषणा की ितिथ/ Date Of Pronouncement : 09/08/2023 आदेश/ Order Per Vikas Awasthy, Jm These Two Appeals By The Assessee Are Directed Against The Orders Of Commissioner Of Income Tax (Appeals)-11, Pune (Hereinafter Referred To As ‘The Cit(A)’) For The Assessment Years (Ay) 2017-18 & 2018-19, Respectively. Both The Impugned Orders Are Of Even Date I.E. 20.05.2022. Since, The Grounds Raised In 2 आअसं. 1729 & 1730/मुं/2022(िन.व. 2017-18 & 2018-19) Ita Nos. 1729 & 1730/M/2022 (Ay 2017-18 & 2018-19) Both The Appeals & The Facts Germen To The Grounds Of Appeals Are Identical, These Appeals Are Taken Up Together For Adjudication & Are Decided By This Common Order.

For Appellant: Sh. Rahul Hakani, AdvocateFor Respondent: Sh. Prakash Kishinchandani, Sr. DR
Section 271C

penalty order u/s.271C of the Act dated 26.03.2018 passed by the Jt. CIT(TDS) levying penalty of Rs. 12,94,375/-. 2. That

KUNDAN INDUSTRIES LIMITED,MUMBAI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE, THANE

In the result, impugned order is set-aside and appeal of the assessee is allowed

ITA 1729/MUM/2022[2017-18]Status: DisposedITAT Mumbai09 Aug 2023AY 2017-18

Bench: Shri Vikas Awasthy & Ms. Padmavathy Sआअसं. 1729/मुं/2022 (िन.व. 2017-18) आअसं. 1730/मुं/2022 (िन.व. 2018-19) Kundan Industries Ltd. Kundan House, Harisiddhi Estate, Gorai Pada, Vasai (East), Palghar, Maharashtra-401208. Pan: Aaack6811G ...... अपीलाथ" /Appellant बनाम Vs. Jt.Cit , Tds Range, Ground Floor, Qureshi Mansion, Gokhale Road, Naupada, Thane (West)-400602. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Rahul Hakani, Advocate "ितवादी "ारा/Respondent By : Sh. Prakash Kishinchandani, Sr. Dr सुनवाई की ितिथ/ Date Of Hearing : 03/08/2023 घोषणा की ितिथ/ Date Of Pronouncement : 09/08/2023 आदेश/ Order Per Vikas Awasthy, Jm These Two Appeals By The Assessee Are Directed Against The Orders Of Commissioner Of Income Tax (Appeals)-11, Pune (Hereinafter Referred To As ‘The Cit(A)’) For The Assessment Years (Ay) 2017-18 & 2018-19, Respectively. Both The Impugned Orders Are Of Even Date I.E. 20.05.2022. Since, The Grounds Raised In 2 आअसं. 1729 & 1730/मुं/2022(िन.व. 2017-18 & 2018-19) Ita Nos. 1729 & 1730/M/2022 (Ay 2017-18 & 2018-19) Both The Appeals & The Facts Germen To The Grounds Of Appeals Are Identical, These Appeals Are Taken Up Together For Adjudication & Are Decided By This Common Order.

For Appellant: Sh. Rahul Hakani, AdvocateFor Respondent: Sh. Prakash Kishinchandani, Sr. DR
Section 271C

penalty order u/s.271C of the Act dated 26.03.2018 passed by the Jt. CIT(TDS) levying penalty of Rs. 12,94,375/-. 2. That

CENTRAL INVESTIGATION & SECURITY SERVICES LIMITED,MUMBAI vs. DCIT-5(1)(2), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 2993/MUM/2016[2012-13]Status: DisposedITAT Mumbai23 Apr 2018AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Blem/S. Central Investigation & Security V. Dy. C.I.T – 5(1)(2) Services Limited, Room No. 525, Aayakar Bhavan, Duplex Height No. 6 M.K. Road, [Formerly Known As Persurampuria Tower Mumbai-400 020 No.6], Office No. 002, Near Milat Nagar Osiwara, Andheri (W), Mumbai – 400 053

For Appellant: Shri A.K. SharmaFor Respondent: Shri Ram Tiwari
Section 194ASection 37(1)Section 40

TDS and service tax penalty. 3. While Completing the assessment, the Assessing Officer noticed that assessee debited its Profit and Loss

PRINT PLUS PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER TDS CIRCLE, MUMBAI

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 6003/MUM/2018[2013-14(QUARTER 3 OF F Y 2012-13]Status: DisposedITAT Mumbai15 Nov 2019

Bench: Shri Mahavir Singh & Shri Waseem Ahmedआयकर अपील सं./Ita No.6003/Mum/2018 "नधा"रण वष"/Asstt. Year:2013-14 Print Plus Pvt. Ltd. Ito 122, Building No. A-2, Shah & Tds Circle, Central Vs. Nahar Industrial Estate, Processing Centre, S J Marg, Lower Parel, Mumbai Mumbai- 400013 Pan: Aaecp7030J

Section 200(3)Section 200ASection 234E

TDS) has otherwise jurisdiction to levy penalty for penalty for delay in filing TDS statement as provided under section 200(3) of the Act. It has therefore

ASS CIT 8(3)(2), MUMBAI vs. WIRE AND WIRLESS TISAI SATELLITE LTD, MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 9/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Jun 2018AY 2011-12

Bench: Shri Joginder Singh() & Shri G Manjunatha ()

Section 139(1)Section 143(3)Section 194JSection 271Section 271(1)(c)Section 274Section 40

TDS for which there is separate provisions for levy of interest and penalty, under the Act. Penalty u/s.271(l)(c) can be levied

M/S MANLIFE TRADING PVT. LTD,MUMBAI vs. JCIT (TDS), - 1(3), MUMBAI

In the result, appeals of the assessee are partly allowed

ITA 2944/MUM/2019[2014-15]Status: DisposedITAT Mumbai21 Jan 2021AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Pavan Kumar Gadale, Jm M/S. Manlife Trading Pvt. Vs. Jt. Commissioner Of Income Ltd., Tax (Tds)-1(3) Off. No.105-B, 65, Kusal Mumbai Bhavan 5Th Kumbharwada Lane Mumbai – 400 004 Pan/Gir No.Aaecm5805C (Appellant) .. (Respondent) Shri Kalpesh Manohar Vs. Jt. Commissioner Of Income Sanghvi Tax (Tds)-1(3) (Proprietor: Kms Mumbai International) Shop No.2, 65, Kushal Bhavan 5Th Kumbharwada Mumbai – 400 004 Pan/Gir No.Atbps3875K (Appellant) .. (Respondent)

Section 201(1)Section 271(1)(c)Section 271CSection 275Section 275(1)(c)

TDS) on 11/04/2016 and penalty order was finally passed on 30/09/2016. Now the issue before is whether the initiation of penalty

SHEETAL SHELTERS P.LTD,MUMBAI vs. ITO 5(3)(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 964/MUM/2017[2012-13]Status: DisposedITAT Mumbai29 Dec 2017AY 2012-13

Bench: Shri Mahavir Singh () & Shri G Manjunatha ()

Section 200(3)Section 206Section 272A(2)(k)

penalty for failure to file quarterly statements of TDS and hence levied penalty u/s 272A(2)(k) for Rs.12,675. Aggrieved

KETAN SEVANTILAL VAKHARIA,MUMBAI vs. ADDL CIT TDS RG 2, MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 964/MUM/2014[2011-12]Status: DisposedITAT Mumbai22 Nov 2017AY 2011-12

Bench: Shri Mahavir Singh () & Shri G Manjunatha ()

Section 200(3)Section 206Section 272A(2)(k)

penalty for failure to file quarterly statements of TDS and hence levied penalty u/s 272A(2)(k) for Rs.12,675. Aggrieved

EAGLE COURIERS,MUMBAI vs. ADDL CIT (TDS) RG 1,, MUMBAI

In the result, assessee’s appeal is allowed

ITA 3865/MUM/2014[2010-11]Status: DisposedITAT Mumbai09 Jan 2017AY 2010-11

Bench: Shri R.C. Sharma & Shri Pawan Singh

For Appellant: Ms. Devki ShahFor Respondent: Shri B.S. Bist
Section 194ASection 200(3)Section 272A(2)(k)Section 40a

penalty for delay in filing the TDS return. During the financial year ended 31st March 2010, relevant to assessment year