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416 results for “TDS”+ Section 4clear

Sorted by relevance

Mumbai5,983 Delhi5,958 Bangalore2,778 Chennai2,462 Kolkata1,764 Pune1,560 Ahmedabad1,248 Hyderabad1,055 Cochin814 Indore759 Jaipur721 Karnataka565 Patna559 Chandigarh558 Raipur495 Nagpur416 Visakhapatnam381 Cuttack345 Surat342 Rajkot269 Lucknow214 Amritsar182 Jabalpur150 Jodhpur130 Dehradun125 Ranchi125 Agra92 Guwahati81 Panaji81 Telangana77 Allahabad67 Varanasi29 SC26 Calcutta24 Kerala18 Rajasthan10 Himachal Pradesh8 Punjab & Haryana7 J&K5 Orissa4 Uttarakhand3 A.K. SIKRI ROHINTON FALI NARIMAN1 Gauhati1 Bombay1

Key Topics

Section 194A114 Section 201(1)102 TDS96 Section 25079 Section 20171 Deduction68 Condonation of Delay65 Section 200A56 Limitation/Time-bar53 Exemption

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

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

In the result, appeal filed by the Revenue is dismissed

Showing 1–20 of 416 · Page 1 of 21

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43

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)

4. The combined reading of these two provisions make it clear that if there is any breach of requirements of Section 194C(3), the question of applicability of Section 40(a)(ia) arises. The exclusion provided in Sub-Section(3) of Section 194C from the liability to deduct tax at source under sub-section(2) would be complete, the moment

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 568/NAG/2024[2020-21]Status: DisposedITAT Nagpur10 Feb 2025AY 2020-21

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

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe

Section 56Section 80P

4. That the Ld. Commissioner (Appeals) has erred in considering the source of fund for Fixed Deposit as surplus funds available as against the appellant actual fact that the source of funds was the deposit taken by members which were bearing interest payment. The Appellant would like to state that its business activities, including the fixed deposits were in line

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 569/NAG/2024[2022-23]Status: DisposedITAT Nagpur10 Feb 2025AY 2022-23

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

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe

Section 56Section 80P

4. That the Ld. Commissioner (Appeals) has erred in considering the source of fund for Fixed Deposit as surplus funds available as against the appellant actual fact that the source of funds was the deposit taken by members which were bearing interest payment. The Appellant would like to state that its business activities, including the fixed deposits were in line

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 567/NAG/2024[2018-19]Status: DisposedITAT Nagpur10 Feb 2025AY 2018-19

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

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe

Section 56Section 80P

4. That the Ld. Commissioner (Appeals) has erred in considering the source of fund for Fixed Deposit as surplus funds available as against the appellant actual fact that the source of funds was the deposit taken by members which were bearing interest payment. The Appellant would like to state that its business activities, including the fixed deposits were in line

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

TDS quarterly statement cannot be recovered by way of processing under section sec 200A. Therefore, demand notice cannot be issued under this section, but if issued, then it is illegal. Hence liable to be cancelled. 4

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

section 200A, which is effective from 01.06.2015. In this regard, our reference was drawn to the following table containing the requisite particulars in respect of the TDS statements filed by the respective branches of the assessee wherein the late fee u/s 234E has been levied while processing the TDS statements by the ACIT TDS-CPC and which has been confirmed

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

section 200A, which is effective from 01.06.2015. In this regard, our reference was drawn to the following table containing the requisite particulars in respect of the TDS statements filed by the respective branches of the assessee wherein the late fee u/s 234E has been levied while processing the TDS statements by the ACIT TDS-CPC and which has been confirmed

ASHWIN SURESH CHANDAK,NAGPUR vs. ITO WARD, TDS 51(1), NAGPUR

In the result, appeals filed by the assessees are allowed

ITA 107/NAG/2024[2013-14]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-14

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 return under section 200A of the Act. 4. Facts of the case are, the assessee, for the relevant assessment

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 return under section 200A of the Act. 4. Facts of the case are, the assessee, for the relevant assessment

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

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

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

SANJAY GANDHI SMRUTI VIDYA MANDIR ,HINGANGHAT, WARDHA vs. ITO TDS WD 52(1), NAGPUR

In the result, assessee’s appeal is allowed

ITA 149/NAG/2024[2013-14]Status: DisposedITAT Nagpur15 May 2024AY 2013-14

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

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Abhay Y. Marathe

Section 1Section 154Section 200ASection 234E

TDS return under section 200A of the Act under sub–clause (c) of sub–section 1. There is a delay of 94 days in filing appeal before us. The appellant had placed an affidavit explaining the causes of delay. Being satisfied with the sufficient reasons, we condone the same and proceed for adjudication. The appellant deductor filed Form No.24Q

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

4. Whether on the facts and circumstances of the case the Ld.CIT(A) is justified in ignoring the true spirit in which section 194C(6) was brought to the statute w.e.f. 1-10-2009 particularly when prior to introduction of this section TDS

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

section 234E of the Act, while 4 Sachin Ramesh Holey processing the quarterly TDS return filed for the period of the respective

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

section 234E of the Act, while 4 Sachin Ramesh Holey processing the quarterly TDS return filed for the period of the respective

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

section 234E of the Act, while 4 Sachin Ramesh Holey processing the quarterly TDS return filed for the period of the respective

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

section 234E of the Act, while 4 Sachin Ramesh Holey processing the quarterly TDS return filed for the period of the respective

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

section 234E of the Act, while 4 Sachin Ramesh Holey processing the quarterly TDS return filed for the period of the respective