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283 results for “TDS”+ Section 4clear

Sorted by relevance

Delhi5,690 Mumbai5,355 Bangalore2,722 Chennai2,337 Kolkata1,433 Pune1,153 Ahmedabad751 Hyderabad685 Patna554 Jaipur479 Raipur386 Karnataka377 Chandigarh329 Cochin302 Nagpur283 Indore263 Visakhapatnam194 Lucknow179 Surat167 Rajkot164 Jodhpur109 Cuttack99 Dehradun83 Ranchi77 Telangana73 Amritsar71 Agra63 Panaji58 Guwahati53 Jabalpur42 SC26 Calcutta24 Allahabad18 Kerala18 Rajasthan10 Varanasi9 Himachal Pradesh8 Punjab & Haryana7 J&K5 Orissa4 Uttarakhand3 Gauhati1 Bombay1 A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 194A132 Section 201(1)111 TDS97 Section 25081 Section 20178 Condonation of Delay68 Deduction67 Section 200A56 Limitation/Time-bar54 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 283 · Page 1 of 15

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41

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

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

For Appellant: Ms. Shraddha BavdekarFor Respondent: Shri Abhay Y. Marathe

Section 200ASection 234Section 234E

4) The DR, ITAT, Nagpur; and\n(5) Guard file.\nTrue Copy\nBy Order\nSr. Private Secretary\nPradeep J. Chowdhury\nSr. Private Secretary\nITAT, Nagpur", "summary": {"facts": "The assessee, an educational institute, filed a TDS return for the second quarter of the financial year 2012-13, which was processed under section

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

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

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

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

In the result, appeal by the assessee for A

ITA 566/NAG/2024[2015-16]Status: DisposedITAT Nagpur10 Feb 2025AY 2015-16

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

TDS is deducted. It is seen that the assessee has not\nfiled his return of income for AY 2015-16. The above transactions, total to\namount Rs.1,32,51,842/- remain unexplained and there is escapement of\nincome in absence of return of income filed. Thus income from above\ntransaction has not been offered

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

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 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 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 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

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 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

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