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32 results for “TDS”+ Section 192clear

Sorted by relevance

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Key Topics

Section 201(1)50Section 234E37Section 20133TDS32Section 194A30Deduction18Limitation/Time-bar17Section 25015Condonation of Delay15Section 200A

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

TDS returns filed pertaining to period prior to 01.06.2015 is without authority of law and therefore, deserve to be quashed. 11. It was further submitted that given the fact that there are three Different High Court’s decisions on the issue of amendment to section 200A and whether the same should be read retrospective or prospectively, wherein

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

TDS returns filed pertaining to period prior to 01.06.2015 is without authority of law and therefore, deserve to be quashed. 11. It was further submitted that given the fact that there are three Different High Court’s decisions on the issue of amendment to section 200A and whether the same should be read retrospective or prospectively, wherein

Showing 1–20 of 32 · Page 1 of 2

10
Section 407
Section 201(3)4

DR AMBEDKAR INSTITUTE OF SOCIAL WORK,NAGPUR MAHARASHTRA vs. ITO WARD-1, NAGPUR

In the result, appeals filed by the assessees are allowed

ITA 57/NAG/2025[2013-14]Status: DisposedITAT Nagpur21 Mar 2025AY 2013-14

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

For Appellant: Ms. Shraddha BavdekarFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 234Section 234E

section 200A. (The decision is in favor of Revenue) 2. There is a settled law that where there is a difference of opinion between different High Courts on an issue, then the one in favour of the assessee needs to be followed in the absence of any decision rendered by the jurisdictional High Court as held

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 217/NAG/2019[2015-16 Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

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

Section 234E

192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q 2015-16 Q1 26Q 2015-16 Q2 26Q 2015-16 Q3 26Q 27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS

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

192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q 2015-16 Q1 26Q 2015-16 Q2 26Q 2015-16 Q3 26Q 27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS

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 213/NAG/2019[2014-15 Q2-26Q]Status: DisposedITAT Nagpur31 Jan 2020

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

Section 234E

192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q 2015-16 Q1 26Q 2015-16 Q2 26Q 2015-16 Q3 26Q 27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS

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

192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q 2015-16 Q1 26Q 2015-16 Q2 26Q 2015-16 Q3 26Q 27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS

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

192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q 2015-16 Q1 26Q 2015-16 Q2 26Q 2015-16 Q3 26Q 27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS

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

192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q 2015-16 Q1 26Q 2015-16 Q2 26Q 2015-16 Q3 26Q 27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS

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

192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q 2015-16 Q1 26Q 2015-16 Q2 26Q 2015-16 Q3 26Q 27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS

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

192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q 2015-16 Q1 26Q 2015-16 Q2 26Q 2015-16 Q3 26Q 27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS

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

192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q 2015-16 Q1 26Q 2015-16 Q2 26Q 2015-16 Q3 26Q 27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS

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

192, Central Avenue Ghaziabad 2013-14 Q4 26Q Road, Wardhaman 2014-15 Q1 26Q Nagar, 2014-15 Q2 26Q Nagpur – 440008 2014-15 Q3 26Q 2014-15 Q4 26Q PAN: AACFP0324Q 2015-16 Q1 26Q 2015-16 Q2 26Q 2015-16 Q3 26Q 27-28 246/NAG/2019 M/s. Minor Irrigation ACIT, 2014-15 Q1 24Q And (ZP) Sub Division CPC-TDS

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCEL-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 391/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Sept 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 364/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 359/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 361/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 360/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 365/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

ITA 366/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Nitesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 194ASection 201Section 201(1)Section 250

TDS) in ITA No. 337/Nag/2022 and others. The delay has been condoned vide order dated 23.08.2023 holding that there was a reasonable cause in presenting the appeal belatedly before the ld. CIT(A). Both the sides are in agreement that the facts and circumstances of the appeal under consideration are similar to those of the above referred order. Following