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242 results for “TDS”+ Section 13clear

Sorted by relevance

Delhi4,294Mumbai4,261Bangalore2,170Chennai1,474Kolkata1,070Pune654Hyderabad589Ahmedabad554Jaipur394Raipur373Indore318Chandigarh302Karnataka287Cochin259Nagpur242Surat206Visakhapatnam179Rajkot131Lucknow102Cuttack91Amritsar81Dehradun76Patna56Ranchi49Jabalpur48Panaji45Agra44Telangana40Allahabad36Guwahati35Jodhpur32SC19Kerala14Varanasi13Calcutta10Himachal Pradesh8Rajasthan6Orissa3Uttarakhand3Punjab & Haryana2J&K2Gauhati1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 194A162Section 201(1)142Section 20199TDS98Section 25096Condonation of Delay89Deduction87Limitation/Time-bar71Section 200A66Exemption

ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR

In the result, appeal filed by the Revenue is dismissed

ITA 294/NAG/2023[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Hitesh P. ShahFor Respondent: Shri Kailash C. Kanojiya
Section 143(1)Section 194(7)Section 194CSection 194C(6)Section 194C(7)Section 40Section 40A(2)(b)

13,00,980/- claimed as expense towards Carriage Outward, treating such expense disallowable under section 40(a)(ia) of the Act 8. Assessee contended before the learned CIT that because of the provision of Section 194C(6), she was not liable to deduct TDS

Showing 1–20 of 242 · Page 1 of 13

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61
Section 197A32
Section 19126

BANK OF INDIA,SIHORA BRANCH vs. ACIT,CPC(TDS), GHAZIABAD

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

ITA 104/NAG/2022[2013-14]Status: DisposedITAT Nagpur01 Jun 2022AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

13 on 15.07.2013 as against the due date of 15.05.2013 leading to a delay of 61 days. The ACIT TDS –CPC processed the TDS statement and issued an intimation u/s 143(1) under dated 24.07.2013, wherein late filing fee of Rs.12,200/– was levied. Thereafter, the assessee received another intimation under section

BANK OF INDIA ,PRASHEONI BRANCH vs. ACIT,CPC,TDS, GHAZIABAD

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

ITA 111/NAG/2022[2013-14]Status: DisposedITAT Nagpur01 Jun 2022AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

13 on 15.07.2013 as against the due date of 15.05.2013 leading to a delay of 61 days. The ACIT TDS –CPC processed the TDS statement and issued an intimation u/s 143(1) under dated 24.07.2013, wherein late filing fee of Rs.12,200/– was levied. Thereafter, the assessee received another intimation under section

SUNILKUMAR RAJENDRA RAI,NAGPUR vs. ITO, WARD-1(4), NAGPUR

In the result, appeals filed by the assessees are allowed

ITA 286/NAG/2023[2013-14]Status: DisposedITAT Nagpur16 Jul 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y.Marathe, Sr.Dr
Section 200Section 200ASection 234ESection 250

TDS return under section 200A of the Act. 4. In the present case, the Assessing Officer has levied the late fee under section 234E for delay in filing of Form no.26Q amounting to ` 22,420, for the financial year 2012–13

DAMMANI INDUSTRIES,NAGPUR vs. ITO WARD, TDS 51(1), NAGPUR

In the result, appeals filed by the assessees are allowed

ITA 121/NAG/2024[2012-13]Status: DisposedITAT Nagpur28 Nov 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 220Section 220(2)Section 234E

TDS Ward–51(1), Nagpur Assessee by : Smt. Veena Agrawal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 26/11/2024 Date of Order – 28/11/2024 O R D E R PER V. DURGA RAO, J.M. This appeal by the assessee is against the impugned order dated 05/01/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi

BANK OF INDIA, ARMORI ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both these appeals filed by the assessee are allowed

ITA 94/NAG/2023[2013-14]Status: DisposedITAT Nagpur01 May 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri Pratik Sadrani a/wFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 234E

TDS return under section 200A of the Act. 4. In the present case, the Assessing Officer has levied the late fee under section 234E for delay in filing of Form no.26Q amounting to ` 22,420, for the financial year 2012–13

BANK OF INDIA,UMRED vs. ASSISTANT COMMISSIONER OF INCOME TAX,CPC.TDS, GHAZIABAD

In the result, both these appeals filed by the assessee are allowed

ITA 93/NAG/2023[2013-14]Status: DisposedITAT Nagpur01 May 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri Pratik Sadrani a/wFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 234E

TDS return under section 200A of the Act. 4. In the present case, the Assessing Officer has levied the late fee under section 234E for delay in filing of Form no.26Q amounting to ` 22,420, for the financial year 2012–13

BANK OF INDIA, PANCHGAON,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both these appeals filed by the assessee are allowed

ITA 95/NAG/2023[2014-15]Status: DisposedITAT Nagpur01 May 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri Pratik Sadrani a/wFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 234E

TDS return under section 200A of the Act. 4. In the present case, the Assessing Officer has levied the late fee under section 234E for delay in filing of Form no.26Q amounting to ` 22,420, for the financial year 2012–13

SACHIN RAMESH HOLEY,WARDHA vs. ITO WARD 1, WARDHA, WARDHA

In the result, both these appeals filed by the assessee are allowed

ITA 179/NAG/2024[2014-15]Status: DisposedITAT Nagpur18 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 200Section 200ASection 234E

13, 2013–14, 2014–15 respectively. The amendment to the provisions of section 200A of the Act came into effect from 1st June 2015. The Co-ordinate Bench of the Tribunal, Chennai Bench, Chennai, in S.S.S. Construction v/s ACIT, ITA no.3495 to 3504/Ch./2019, vide order dated 22/04/2022, has considered this issue by following the judgment

SACHIN RAMESH HOLEY,WARDHA vs. ITO WARD 1, WARDHA, WARDHA

In the result, both these appeals filed by the assessee are allowed

ITA 180/NAG/2024[2014-15]Status: DisposedITAT Nagpur18 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 200Section 200ASection 234E

13, 2013–14, 2014–15 respectively. The amendment to the provisions of section 200A of the Act came into effect from 1st June 2015. The Co-ordinate Bench of the Tribunal, Chennai Bench, Chennai, in S.S.S. Construction v/s ACIT, ITA no.3495 to 3504/Ch./2019, vide order dated 22/04/2022, has considered this issue by following the judgment

SACHIN RAMESH HOLEY,WARDHA vs. ITO WARD 1, WARDHA, WARDHA

In the result, both these appeals filed by the assessee are allowed

ITA 176/NAG/2024[2013-14]Status: DisposedITAT Nagpur18 Nov 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 200Section 200ASection 234E

13, 2013–14, 2014–15 respectively. The amendment to the provisions of section 200A of the Act came into effect from 1st June 2015. The Co-ordinate Bench of the Tribunal, Chennai Bench, Chennai, in S.S.S. Construction v/s ACIT, ITA no.3495 to 3504/Ch./2019, vide order dated 22/04/2022, has considered this issue by following the judgment

SACHIN RAMESH HOLEY,WARDHA vs. ITO WARD 1, WARDHA, WARDHA

In the result, both these appeals filed by the assessee are allowed

ITA 175/NAG/2024[2012-13]Status: DisposedITAT Nagpur18 Nov 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 200Section 200ASection 234E

13, 2013–14, 2014–15 respectively. The amendment to the provisions of section 200A of the Act came into effect from 1st June 2015. The Co-ordinate Bench of the Tribunal, Chennai Bench, Chennai, in S.S.S. Construction v/s ACIT, ITA no.3495 to 3504/Ch./2019, vide order dated 22/04/2022, has considered this issue by following the judgment

SACHIN RAMESH HOLEY,WARDHA vs. ITO WARD 1, WARDHA, WARDHA

In the result, both these appeals filed by the assessee are allowed

ITA 177/NAG/2024[2013-14]Status: DisposedITAT Nagpur18 Nov 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 200Section 200ASection 234E

13, 2013–14, 2014–15 respectively. The amendment to the provisions of section 200A of the Act came into effect from 1st June 2015. The Co-ordinate Bench of the Tribunal, Chennai Bench, Chennai, in S.S.S. Construction v/s ACIT, ITA no.3495 to 3504/Ch./2019, vide order dated 22/04/2022, has considered this issue by following the judgment

SACHIN RAMESH HOLEY,WARDHA vs. ITO WARD 1, WARDHA, WARDHA

In the result, both these appeals filed by the assessee are allowed

ITA 173/NAG/2024[2012-13]Status: DisposedITAT Nagpur18 Nov 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 200Section 200ASection 234E

13, 2013–14, 2014–15 respectively. The amendment to the provisions of section 200A of the Act came into effect from 1st June 2015. The Co-ordinate Bench of the Tribunal, Chennai Bench, Chennai, in S.S.S. Construction v/s ACIT, ITA no.3495 to 3504/Ch./2019, vide order dated 22/04/2022, has considered this issue by following the judgment

SACHIN RAMESH HOLEY,WARDHA vs. ITO WARD 1, WARDHA, WARDHA

In the result, both these appeals filed by the assessee are allowed

ITA 174/NAG/2024[2012-13]Status: DisposedITAT Nagpur18 Nov 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 200Section 200ASection 234E

13, 2013–14, 2014–15 respectively. The amendment to the provisions of section 200A of the Act came into effect from 1st June 2015. The Co-ordinate Bench of the Tribunal, Chennai Bench, Chennai, in S.S.S. Construction v/s ACIT, ITA no.3495 to 3504/Ch./2019, vide order dated 22/04/2022, has considered this issue by following the judgment

SACHIN RAMESH HOLEY,WARDHA vs. ITO WARD 1, WARDHA, WARDHA

In the result, both these appeals filed by the assessee are allowed

ITA 178/NAG/2024[2014-15]Status: DisposedITAT Nagpur18 Nov 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 200Section 200ASection 234E

13, 2013–14, 2014–15 respectively. The amendment to the provisions of section 200A of the Act came into effect from 1st June 2015. The Co-ordinate Bench of the Tribunal, Chennai Bench, Chennai, in S.S.S. Construction v/s ACIT, ITA no.3495 to 3504/Ch./2019, vide order dated 22/04/2022, has considered this issue by following the judgment

SHEPHALI ANIL MALVIYA,NAGPUR vs. DCIT,CPC,TDS, GHAZIABAD

In the result, assessee’s appeals (Ms

ITA 115/NAG/2021[2013-14]Status: DisposedITAT Nagpur26 Apr 2022AY 2013-14

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Piyush Kolhe, CIT–DR
Section 200(3)Section 200ASection 234E

13, paid the same to the credit of Central Government and filed the return of income / statement of TDS in Form no.26Q as prescribed under section

HASANTE BURHANIAH FIDAYYIAH TRUST,NAGPUR vs. INCOME TAX OFFICER (TDS) WARD-1, NAGPUR

In the result, assessee’s appeals for A

ITA 9/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Apr 2022AY 2013-14

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Piyush Kolhe, CIT–DR
Section 200ASection 234ESection 250

section 234E of the Act can be made prior to 1st June 2015 in respect 10 to the statement of TDS filed for the financial year 2013–13

BANK OF INDIA, DONGARGAON NAGPUR vs. DY.CIT(TDS), CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

ITA 153/NAG/2022[2010-11]Status: DisposedITAT Nagpur09 Jun 2022AY 2010-11

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

13 Bank of India 8. In this regard, the ld. AR submitted that the assessee in respect of its Itwari Branch filed quarterly TDS statement in Form 26Q for Q1 on 16.09.2010, for Q2 on 25.06.2011, for Q3 on 15.01.2011 and for Q4 on 17.05.2011. It was submitted that all these TDS statements were filed as referred to in section

BANK OF INDIA,MAHAL BRANCH NAGPUR vs. DY.CIT(TDS)CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

ITA 160/NAG/2022[2011-12]Status: DisposedITAT Nagpur09 Jun 2022AY 2011-12

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

13 Bank of India 8. In this regard, the ld. AR submitted that the assessee in respect of its Itwari Branch filed quarterly TDS statement in Form 26Q for Q1 on 16.09.2010, for Q2 on 25.06.2011, for Q3 on 15.01.2011 and for Q4 on 17.05.2011. It was submitted that all these TDS statements were filed as referred to in section