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275 results for “TDS”+ Section 13(8)clear

Sorted by relevance

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Key Topics

Section 194A162Section 201(1)140Section 20199TDS98Section 25094Condonation of Delay89Deduction86Limitation/Time-bar69Exemption62Section 200A

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 275 · Page 1 of 14

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54
Section 197A32
Section 19126

I.T.O.(T.D.S.) WARD 2(3), CHANDRAPUR vs. ULTRATECH CEMENT LTD UNIT AWARPUR CEMENT WORKS,

In the result, the appeal of the assessee is allowed

ITA 345/NAG/2015[2011-12]Status: DisposedITAT Nagpur09 May 2018AY 2011-12

Bench: Shri Shamim Yahya & Shri Ram Lal Negi

Section 194CSection 194C(6)Section 201

13, 2013– 14, 2014–15 and 2015–16. 2. Before us, the learned Counsel for assessee, at the very outset, submitted that the issues involved in these appeals being common, are covered in favour of the assessee by several decisions of the Tribunal which are given below:– i) ITO (TDS) v/s Manikgarh Cement (Division of Century Textiles & Industries), ITA no.316

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 and accordingly, late filing fee of Rs. 12,200/– levied by the Assessing Officer (CPC–TDS) under section 234E for the delay in filing the statement under section 26Q as well as interest u/s 220(2) was upheld. For arriving at such a finding, the ld. 16 Bank of India CIT(A) relied on the decision

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 and accordingly, late filing fee of Rs. 12,200/– levied by the Assessing Officer (CPC–TDS) under section 234E for the delay in filing the statement under section 26Q as well as interest u/s 220(2) was upheld. For arriving at such a finding, the ld. 16 Bank of India CIT(A) relied on the decision

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

8 years during which the appellant would have filed many TDS forms, TDS returns, Income Tax Returns etc on portal and it is not acceptable that the accountant failed to notice the impugned order, 2. It is the responsibility of the person, who is supposed to make compliance as per law and not his employee or his counsel, to ensure

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

13. 2. The assessee has raised following grounds:– “1. Whether the Hon'ble CIT(A) is justified in affirming the levy of late filing penalty u/s 234E of the Income Tax Act for the relevant year consideration. 2. Whether the Hon'ble CIT(A) is justified in affirming an order in the contravention of the trite law settled by judicial

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

TDS so filed in Form no.26Q for Q2 of the financial 2012–13 levying a late filing fee of `.57,800, under section 234E of the Act. The assessee being aggrieved with the order of the Assessing Officer, filed appeal before the first appellate authority. 5. The learned CIT(A) confirmed the order of the Assessing Officer by observing

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

13 2013–14 relevant to the assessment year 2013–14 and 2014–15 respectively. Bank of India, Panchgaon Branch ITA no.93/Nag./2023 ITA no.94/Nag./2023 ITA no.95/Nag./2023 5. When these appeals were taken up for hearing, the learned Counsel for the assessee submitted that the Co–ordinate Bench of the Tribunal, Nagpur Bench, Nagpur, has decided the issue

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

13 2013–14 relevant to the assessment year 2013–14 and 2014–15 respectively. Bank of India, Panchgaon Branch ITA no.93/Nag./2023 ITA no.94/Nag./2023 ITA no.95/Nag./2023 5. When these appeals were taken up for hearing, the learned Counsel for the assessee submitted that the Co–ordinate Bench of the Tribunal, Nagpur Bench, Nagpur, has decided the issue

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

13 2013–14 relevant to the assessment year 2013–14 and 2014–15 respectively. Bank of India, Panchgaon Branch ITA no.93/Nag./2023 ITA no.94/Nag./2023 ITA no.95/Nag./2023 5. When these appeals were taken up for hearing, the learned Counsel for the assessee submitted that the Co–ordinate Bench of the Tribunal, Nagpur Bench, Nagpur, has decided the issue

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

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

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 211/NAG/2019[2013-14 Q4-(26Q)]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

13-16 220/NAG/2019 M/s. Tayani Minerals ACIT, 2013-14 Q2 26Q To Pvt. Ltd., CPC-TDS, 2013-14 Q3 26Q 223/NAG/2019 P.No.159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 210/NAG/2019[2013-14 Q3-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

13-16 220/NAG/2019 M/s. Tayani Minerals ACIT, 2013-14 Q2 26Q To Pvt. Ltd., CPC-TDS, 2013-14 Q3 26Q 223/NAG/2019 P.No.159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 215/NAG/2019[2014-15 Q-4 - 26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

13-16 220/NAG/2019 M/s. Tayani Minerals ACIT, 2013-14 Q2 26Q To Pvt. Ltd., CPC-TDS, 2013-14 Q3 26Q 223/NAG/2019 P.No.159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 214/NAG/2019[2014-15 Q-3-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

13-16 220/NAG/2019 M/s. Tayani Minerals ACIT, 2013-14 Q2 26Q To Pvt. Ltd., CPC-TDS, 2013-14 Q3 26Q 223/NAG/2019 P.No.159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 216/NAG/2019[2015-16 Q1-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

13-16 220/NAG/2019 M/s. Tayani Minerals ACIT, 2013-14 Q2 26Q To Pvt. Ltd., CPC-TDS, 2013-14 Q3 26Q 223/NAG/2019 P.No.159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 212/NAG/2019[2014-15 Q1-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

13-16 220/NAG/2019 M/s. Tayani Minerals ACIT, 2013-14 Q2 26Q To Pvt. Ltd., CPC-TDS, 2013-14 Q3 26Q 223/NAG/2019 P.No.159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019

M/S RAJYAS SOFTWARE PRIVATE LIMITED ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 208/NAG/2019[214-15 (Q-4(26Q)]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

13-16 220/NAG/2019 M/s. Tayani Minerals ACIT, 2013-14 Q2 26Q To Pvt. Ltd., CPC-TDS, 2013-14 Q3 26Q 223/NAG/2019 P.No.159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

ITA 209/NAG/2019[2013-14-Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

Section 234E

13-16 220/NAG/2019 M/s. Tayani Minerals ACIT, 2013-14 Q2 26Q To Pvt. Ltd., CPC-TDS, 2013-14 Q3 26Q 223/NAG/2019 P.No.159, Shree Ghaziabad 2013-14 Q4 26Q Mangal, Ramdaspeth, 2014-15 Q3 26Q Nagpur – 440012 PAN: AAGCA0709H 17-26 224/NAG/2019 M/s. Padgilwar Agro ACIT, 2013-14 Q2 26Q To Industries CPC-TDS, 2013-14 Q3 26Q 233/NAG/2019