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47 results for “disallowance”+ TDSclear

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Key Topics

Section 4056 Section 143(3)39 TDS38 Addition to Income37 Disallowance32 Deduction32 Section 194C30 Section 201(1)28 Section 271C25 Section 14A

SHRI NITIN A SHIRGURKAR,BELGAVI vs. PR. CIT, HUBBALI

In the result, the appeal of the assessee is allowe

ITA 77/PAN/2020[2015-16]Status: DisposedITAT Panaji13 May 2022AY 2015-16

Bench: Dr. M. L. Meena & Shri Anikesh Banerjee

Section 143(3)Section 14ASection 194A(3)(iii)Section 194A(3)(iv)Section 263Section 40

TDS is liable to be disallowed societies without TDS is liable to be disallowed @30% u/s 40(a)(ia) ignoring

M/S DEMPO RESORTS PRIVATE LIMITED,PANAJI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, MARGAO

In the result, the appeal of the assessee is allowed

Showing 1–20 of 47 · Page 1 of 3

16

Section 10(5)15

ITA 122/PAN/2018[2012-13]Status: DisposedITAT Panaji15 Jun 2022AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2012-13 M/S. Dempo Resorts Acit, Circle-2, Margao Private Limited Empressa Dempo, Mala Vs. Fontainhas, Panaji, Goa – 403 001. Pan: Aaccd 2126 R (Appellant) (Respondent) Present For: Appellant By : Shri Rajesh Naik, Accountant Respondent By : Shri Mayur Kamble, Sr. Dr Date Of Hearing : 13.06.2022 Date Of Pronouncement : 15.06.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Arising Out Of The Order Of Ld. Cit(A) – 2, Panaji In Ita No. 390/Cit(A)/Pnj-1/2014-15 Re-Numbered As Ita No. 342/Cit(A)-2/Pnj/2017-18 Dated 23.01.2018 Against The Order Passed By Acit, Circle-1(1), Panaji U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The ‘Act’) Dated 29.12.2014. 2. The Grounds Taken By The Assessee In The Present Appeal Are Reproduced As Under:

For Appellant: Shri Rajesh Naik, AccountantFor Respondent: Shri Mayur Kamble, Sr. DR

Section 143(3)Section 40

TDS is prospective and applicable from A.Y. 2013-14. 5) The Learned Commissioner of Income Tax (Appeals) has failed to appreciate that Second proviso to s. 40(a)(ia) inserted w.e.f. 1.4.2013 should be treated as retrospectively applicable from 1.4.2005 and no disallowance

TRIMURTI MINING SERVICES,MARGAO vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, MARGAO

Appeal is dismissed in above terms

ITA 395/PAN/2018[2012-13]Status: DisposedITAT Panaji13 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 40Section 41(1)

disallowance on account of the assessee’s failure in deducting TDS on the corresponding payments involving vehicle hire charges. A perusal

STATE BANK OF INDIA,BELGAUM vs. ITO, (TDS), BELGAUM

In the result, all these appeals of the assessee are dismissed

ITA 34/PAN/2018[2014-15]Status: DisposedITAT Panaji31 Mar 2022AY 2014-15

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 32 To 34/Pan/2018 Assessment Years: 2012-13 To 2014-15 State Bank Of India Vs. Income Tax Officer (Tds) Regional Branch Office Belgaum Goaves, Hindwadi Belgaum – 590 011 [Aaacs8577K] (Appellant) (Respondent) Appellant By None Respondent By Smt. Rijula Uniyal, Sr. D/R Date Of Hearing 28.03.2022 Date Of Pronouncement 31.03.2022 Order Per Bench: These Captioned Appeals Are Filed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - Belagavi, [Hereinafter The “Ld. Cit(A)] Even Dt. 08/11/2017, For The Assessment Years 2012-13, 2013-14 & 2014-15, Challenging The Non-Compliance Of Provisions U/S 201(1)/(1A) Of The Income Tax Act, 1961 [Hereinafter “The Act’]. 2. Facts In Brief Are That The Appellant/Assessee State Bank Of India, Regional Business Office Is A Banking Company Engaged In The Business Of Banking. A Survey U/S 133A Of The Act Was Conducted At The Bank Premises To Verify Compliance With Tds/Tcs Provisions. The Ito Held That The Assessee Has Failed To Deduct Tax At Source On The Reimbursement Made Against Foreign Ltc To The Officers Of The Bank & Accordingly He Applied The Provisions Of Section 201(1) & 201(1A) Of The Act Treating The Assessee In Default U/S 201(1) & Charged Interest U/S 201(1A) Of The Act. In Respect Of The Assessment Year 2012-13, 2013-14 & 2014-15. 2.1. Aggrieved The Assessee Preferred An Appeal Before The Ld. Cit(A) Who Has Confirmed The Finding Of The Ao By Observing As Under:-

Section 10(5)Section 133ASection 201Section 201(1)

TDS u/s 201 of the Act and disallowing exemption u/s 10(5) of the Act in respect of reimbursement of LTC/LFC

STATE BANK OF INDIA,BELGAUM vs. ITO, (TDS), BELGAUM

In the result, all these appeals of the assessee are dismissed

ITA 33/PAN/2018[2013-14]Status: DisposedITAT Panaji31 Mar 2022AY 2013-14

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 32 To 34/Pan/2018 Assessment Years: 2012-13 To 2014-15 State Bank Of India Vs. Income Tax Officer (Tds) Regional Branch Office Belgaum Goaves, Hindwadi Belgaum – 590 011 [Aaacs8577K] (Appellant) (Respondent) Appellant By None Respondent By Smt. Rijula Uniyal, Sr. D/R Date Of Hearing 28.03.2022 Date Of Pronouncement 31.03.2022 Order Per Bench: These Captioned Appeals Are Filed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - Belagavi, [Hereinafter The “Ld. Cit(A)] Even Dt. 08/11/2017, For The Assessment Years 2012-13, 2013-14 & 2014-15, Challenging The Non-Compliance Of Provisions U/S 201(1)/(1A) Of The Income Tax Act, 1961 [Hereinafter “The Act’]. 2. Facts In Brief Are That The Appellant/Assessee State Bank Of India, Regional Business Office Is A Banking Company Engaged In The Business Of Banking. A Survey U/S 133A Of The Act Was Conducted At The Bank Premises To Verify Compliance With Tds/Tcs Provisions. The Ito Held That The Assessee Has Failed To Deduct Tax At Source On The Reimbursement Made Against Foreign Ltc To The Officers Of The Bank & Accordingly He Applied The Provisions Of Section 201(1) & 201(1A) Of The Act Treating The Assessee In Default U/S 201(1) & Charged Interest U/S 201(1A) Of The Act. In Respect Of The Assessment Year 2012-13, 2013-14 & 2014-15. 2.1. Aggrieved The Assessee Preferred An Appeal Before The Ld. Cit(A) Who Has Confirmed The Finding Of The Ao By Observing As Under:-

Section 10(5)Section 133ASection 201Section 201(1)

TDS u/s 201 of the Act and disallowing exemption u/s 10(5) of the Act in respect of reimbursement of LTC/LFC

STATE BANK OF INDIA,BELGAUM vs. ITO, (TDS), BELGAUM

In the result, all these appeals of the assessee are dismissed

ITA 32/PAN/2018[2012-13]Status: DisposedITAT Panaji31 Mar 2022AY 2012-13

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 32 To 34/Pan/2018 Assessment Years: 2012-13 To 2014-15 State Bank Of India Vs. Income Tax Officer (Tds) Regional Branch Office Belgaum Goaves, Hindwadi Belgaum – 590 011 [Aaacs8577K] (Appellant) (Respondent) Appellant By None Respondent By Smt. Rijula Uniyal, Sr. D/R Date Of Hearing 28.03.2022 Date Of Pronouncement 31.03.2022 Order Per Bench: These Captioned Appeals Are Filed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - Belagavi, [Hereinafter The “Ld. Cit(A)] Even Dt. 08/11/2017, For The Assessment Years 2012-13, 2013-14 & 2014-15, Challenging The Non-Compliance Of Provisions U/S 201(1)/(1A) Of The Income Tax Act, 1961 [Hereinafter “The Act’]. 2. Facts In Brief Are That The Appellant/Assessee State Bank Of India, Regional Business Office Is A Banking Company Engaged In The Business Of Banking. A Survey U/S 133A Of The Act Was Conducted At The Bank Premises To Verify Compliance With Tds/Tcs Provisions. The Ito Held That The Assessee Has Failed To Deduct Tax At Source On The Reimbursement Made Against Foreign Ltc To The Officers Of The Bank & Accordingly He Applied The Provisions Of Section 201(1) & 201(1A) Of The Act Treating The Assessee In Default U/S 201(1) & Charged Interest U/S 201(1A) Of The Act. In Respect Of The Assessment Year 2012-13, 2013-14 & 2014-15. 2.1. Aggrieved The Assessee Preferred An Appeal Before The Ld. Cit(A) Who Has Confirmed The Finding Of The Ao By Observing As Under:-

Section 10(5)Section 133ASection 201Section 201(1)

TDS u/s 201 of the Act and disallowing exemption u/s 10(5) of the Act in respect of reimbursement of LTC/LFC

SOCIAL CLUB AND KREEDA BHAVAN,BELGAVI vs. ITO, WARD - 2(1), BELGAVI

In the result, appeal of the assessee is partly allowed

ITA 385/PAN/2017[2013-14]Status: DisposedITAT Panaji07 Oct 2021AY 2013-14

Bench: Shri Laliet Kumar, Jm & Dr. Mitha Lal Meena, Am Social Club & Kreeda Bhavan, Vs Ito, Ward-2(1), Belagavi College Road, Belagavi-590002 Pan No.Aacas 6996 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधााररती की ओर से /Assessee By : Shri B.B.Chandargi, Ca राजस्व की ओर से /Revenue By : Shri Sourabh Nayak, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 07/10/2021 घोषणा की तारीख/Date Of Pronouncement : 07/10/2021 आदेश / O R D E R Per Bench : This An Appeal Filed By The Revenue Against The Order Passed By The Cit(A), Gulbarga, Dated 19.10.2017 For The Assessment Year 2013- 2013, On The Following Grounds :- 1. The Learned Commissioner Of Income Tax (Appeals), Belgaum Has Erred In Upholding The Order Assessing Officer Disallowing Expenses Under The Head Business Or Profession Even Though Income Is Exempted As Mutual Concern By The Assessing Officer. This Is Opposed To Law & Facts Of The Case.

For Appellant: Shri B.B.Chandargi, CAFor Respondent: Shri Sourabh Nayak, Sr.DR

Section 40Section 40aSection 43BSection 56

disallowed the same as the assessee failed to make TDS as required under TDS provisions. Accordingly, we do not see any reason

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, TDS WARD, BELGAUM., BELGAUM

Appeals are allowed for statistical purposes in above terms

ITA 158/PAN/2015[2009-10]Status: DisposedITAT Panaji13 Jul 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

disallowance made by invoking the provisions of sec.40(a)(ia) of the Act. The assessee shall prove before the A.O. that there is no amount left payable as on the year end and that all the amounts claimed on which the provisions of TDS

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1. BIJAPUR., BIJAPUR

Appeals are allowed for statistical purposes in above terms

ITA 153/PAN/2015[2006-07]Status: DisposedITAT Panaji13 Jul 2023AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

disallowance made by invoking the provisions of sec.40(a)(ia) of the Act. The assessee shall prove before the A.O. that there is no amount left payable as on the year end and that all the amounts claimed on which the provisions of TDS

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, WARD-1, BAGALKOT., BAGALKOT

Appeals are allowed for statistical purposes in above terms

ITA 157/PAN/2015[2011-12]Status: DisposedITAT Panaji13 Jul 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

disallowance made by invoking the provisions of sec.40(a)(ia) of the Act. The assessee shall prove before the A.O. that there is no amount left payable as on the year end and that all the amounts claimed on which the provisions of TDS

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, WARD-1, BAGALKOT., BAGALKOT

Appeals are allowed for statistical purposes in above terms

ITA 155/PAN/2015[2009-10]Status: DisposedITAT Panaji13 Jul 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

disallowance made by invoking the provisions of sec.40(a)(ia) of the Act. The assessee shall prove before the A.O. that there is no amount left payable as on the year end and that all the amounts claimed on which the provisions of TDS

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, TDS WARD, BELGAUM., BELGAUM

Appeals are allowed for statistical purposes in above terms

ITA 161/PAN/2015[2012-13]Status: DisposedITAT Panaji13 Jul 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

disallowance made by invoking the provisions of sec.40(a)(ia) of the Act. The assessee shall prove before the A.O. that there is no amount left payable as on the year end and that all the amounts claimed on which the provisions of TDS

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, TDS WARD, BELGAUM., BELGAUM

Appeals are allowed for statistical purposes in above terms

ITA 160/PAN/2015[2011-12]Status: DisposedITAT Panaji13 Jul 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

disallowance made by invoking the provisions of sec.40(a)(ia) of the Act. The assessee shall prove before the A.O. that there is no amount left payable as on the year end and that all the amounts claimed on which the provisions of TDS

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1. BIJAPUR., BIJAPUR

Appeals are allowed for statistical purposes in above terms

ITA 154/PAN/2015[2008-09]Status: DisposedITAT Panaji13 Jul 2023AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

disallowance made by invoking the provisions of sec.40(a)(ia) of the Act. The assessee shall prove before the A.O. that there is no amount left payable as on the year end and that all the amounts claimed on which the provisions of TDS

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, TDS WARD, BELGAUM., BELGAUM

Appeals are allowed for statistical purposes in above terms

ITA 159/PAN/2015[2010-11]Status: DisposedITAT Panaji13 Jul 2023AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

disallowance made by invoking the provisions of sec.40(a)(ia) of the Act. The assessee shall prove before the A.O. that there is no amount left payable as on the year end and that all the amounts claimed on which the provisions of TDS

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1. BIJAPUR., BIJAPUR

Appeals are allowed for statistical purposes in above terms

ITA 152/PAN/2015[2005-06]Status: DisposedITAT Panaji13 Jul 2023AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 194CSection 201(1)Section 40

disallowance made by invoking the provisions of sec.40(a)(ia) of the Act. The assessee shall prove before the A.O. that there is no amount left payable as on the year end and that all the amounts claimed on which the provisions of TDS

ACIT, CENTRAL CIRCLE, PANAJI vs. M/S SOCIADADE DE FOMENTO INDUSTRIAL P. LTD, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

ITA 116/PAN/2018[2010-11]Status: DisposedITAT Panaji12 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh. Nishant Thakkar, AdvocateFor Respondent: Sh. Ranjan Kumar, CIT-DR

Section 143(1)Section 143(2)Section 14A

TDS was not deductible in this case and the disallowance made by the A.O amounting to Rs. 28,87,983/- is hereby

SOCIEADADE DE FOMENTO INDL. PVT. LTD.,MARGAO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

ITA 105/PAN/2018[2010-11]Status: DisposedITAT Panaji12 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh. Nishant Thakkar, AdvocateFor Respondent: Sh. Ranjan Kumar, CIT-DR

Section 143(1)Section 143(2)Section 14A

TDS was not deductible in this case and the disallowance made by the A.O amounting to Rs. 28,87,983/- is hereby

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2 (1), PANAJI., PANAJI vs. SHREE KALIKA URBAN CO-OP. CREDIT SOCIETY LIMITED , MAPUSA

In the result, the appeal filed by the Revenue stands dismissed

ITA 367/PAN/2017[2014-15]Status: DisposedITAT Panaji15 Nov 2021AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.367/Pan/2017 िनधा"रण वष" / Assessment Year : 2014-15 Acit, Circle-2(1), .......अपीलाथ" / Appellant Panaji. बनाम / V/S. Shree Kalika Urban Co-Op. Credit Society Ltd., Block No.6, Om Chambers, Feira Baiya, Near Laxminarayan Temple, Mapusa Bardes, Goa. ……""यथ" / Respondent Pan : Aacas1697Q Revenue By : Shri Sourabh Nayak Assessee By : Shri R. K. Pikale सुनवाई क" तारीख / Date Of Hearing : 09.11.2021 घोषणा क" तारीख / Date Of Pronouncement : 15.11.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Panaji (‘Cit(A)’ For Short) Dated 20.09.2017 For The Assessment Year 2014-15. 2. The Revenue Raised The Following Grounds Of Appeal :- “1. The Order Of The Ld. Cit (A) Is Opposed To Law & Facts Of The Case. 2. The Ld. Cit(A) Has Erred In Deleting Addition On Account Of Disallowance Of Deduction In Respect Of Income Of Co-Operative Society U/S. 80P(2)(A)(I), 80P(2)(C)(Ii), 80P(2)(D) & 40(A)(Ia) On The Ground That The Assessee Is A Co- Operative Society, Accepts Deposits Only From Its Members & Can Lend Money Only To Its Members & It Cannot Issue Cheque Books, When The Assessee Accepts Deposits & Grants Loans To Its Members On Which It Makes Profit & Gain By Way Of Charging Interest, Thus Providing Credit Facility Is Akin To Banking Business As Per Section 2(24)(Viia) & Part-V Of The Banking Regulation Act, 1949, Hence The Assessee Is Not Eligible For Deduction U/S. 80P.

For Appellant: Shri R. K. PikaleFor Respondent: Shri Sourabh Nayak

Section 143(3)Section 194ASection 2(24)(viia)Section 40Section 5Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

disallowance of interest paid to the members for non-deduction of TDS u/s 40(a)(ia) of the Act of Rs.1

MAHALASA URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED ,PHONDA vs. INCOME TAX OFFICER, WARD - 2(3), PANAJI

Appeal is allowed in above terms

ITA 56/PAN/2019[2015-16]Status: DisposedITAT Panaji19 Jul 2023AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth

Section 143(3)Section 251Section 40Section 80PSection 80P(4)

disallowance issue of Rs.42,73,878/- regarding non-deduction of TDS on interest payments involving term deposits exceeding Rs.10,000/-. Suffice