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13 results for “TDS”+ Exemptionclear

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Delhi1,744 Mumbai1,682 Bangalore1,029 Chennai787 Kolkata390 Ahmedabad226 Karnataka195 Pune160 Jaipur157 Chandigarh156 Hyderabad128 Nagpur128 Cochin106 Lucknow82 Raipur78 Indore71 Visakhapatnam52 Rajkot31 Surat30 Cuttack27 Jodhpur26 Guwahati24 Telangana24 Amritsar23 Dehradun17 Patna13 Agra12 Ranchi11 SC9 Kerala8 Rajasthan7 Himachal Pradesh6 Jabalpur6 Panaji6 Varanasi4 Punjab & Haryana3 Calcutta3 Allahabad3 J&K2 A.K. SIKRI ROHINTON FALI NARIMAN1 Orissa1 Gauhati1

Key Topics

Section 26318 Section 20112 Section 143(3)11 Exemption10 TDS9 Section 2507 Section 106 Section 50C6 Section 486 Section 11

SOCIETY FOR ADVANCEMENT OF VILLAGE ECONOMY,GAYA vs. ACIT(EXEMPTION) CIRCLE, PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 14/PAT/2018[2014-15]Status: DisposedITAT Patna09 Dec 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 12ASection 13(8)Section 143(2)Section 2(15)Section 250(6)Section 28

exemption u/s 11 of the Act. As the TDS was not deducted on payments to CSP, a sum of ₹71,79,910/- paid

DHARMAVIR KUMAR,PATNA vs. DC/AC CIRCLE 4, PATNA

6

Addition to Income4

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 70/PAT/2025[2016-17]Status: HeardITAT Patna09 Dec 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Dharmavir Kumar Dc/Acit, Circle-4, C/O Naseeb Prasad, Income Tax Department, Lok Paithaninathpur,Narayan Chak, Nayak Jai Prakash Bhavan, New Vs. Phulwari. Dak Bunglow Road, Bihar-800002 Patna-800001, Bihar (Appellant) (Respondent) Pan No. Avzpk4382P Assessee By : Shri Sudeep Sinha, Ar Revenue By : Shri Md. A.H. Chowdhary, Dr Date Of Hearing: 26.11.2025 Date Of Pronouncement: 09.12.2025

For Appellant: Shri Sudeep Sinha, ARFor Respondent: Shri Md. A.H. Chowdhary, DR

Section 143(3)Section 263Section 48Section 49Section 50CSection 96

TDS was also deducted under Section 194LA of the Income- tax Act, 1961 (the Act). Though the assessee claimed the income to be exempt

DINA NATH YADAV,PATNA vs. ITO WARD - 4(2), PATNA

Appeal of the assessee is allowed for statistical purposes

ITA 303/PAT/2024[2016-17]Status: DisposedITAT Patna19 May 2025AY 2016-17

Bench: SHRI PRADIP KUAMR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 10(37)Section 131Section 133(6)Section 143(3)Section 194LSection 250Section 3ASection 96

TDS was made u/s 194LA of the Act and thereby the Ld. AO held that this was not a case of compulsory acquisition and accordingly not eligible for exemption

DEEPAK SHRAWAN BUDHIA,MUMBAI vs. PR. COMMISSIONER OF I.T., PATNA-1, PATNA

In the result, appeal of the assessee is dismissed

ITA 365/PAT/2025[2018-19]Status: DisposedITAT Patna19 Jan 2026AY 2018-19

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

Section 147Section 263Section 40

TDS on freight as per provisions of section 40(a)(ia) of the 1. T. Act, 1961 was passed without considering all provisions of Sec 147 and without considering its exemption

SEEMA SRIVASTAVA,PATNA vs. ITO,DC/AC-6, PATNA, PATNA

In the result, the appeal is dismissed

ITA 715/PAT/2024[2017-18]Status: DisposedITAT Patna06 Jun 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 144Section 250Section 250(2)Section 48Section 54Section 54F

TDS of Rs. 1,50,000/- u/s 194-IB of the Act. The Ld. AO issued a show cause notice dated 30/11/2019 in response to which the reply was filed by the assessee. As regards the exemption

THE BRANCH MANAGER, SBI, SECRETARIAT BRANCH,PATNA vs. ACIT, TDS CIRCLE, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 12/PAT/2019[2011-12]Status: DisposedITAT Patna23 Aug 2023AY 2011-12

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10Section 139Section 192Section 201

TDS. It has been brought to our notice that the Chief Minister Relief Fund is a taxable entity and the interest income earned from the assessee-Bank has been included in the taxable return. The Chief Minister Relief Fund has claimed exemption

THE BRANCH MANAGER, SBI, SECRETARIAT BRANCH,PATNA vs. ACIT, TDS CIRCLE, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 13/PAT/2019[2012-13]Status: DisposedITAT Patna23 Aug 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10Section 139Section 192Section 201

TDS. It has been brought to our notice that the Chief Minister Relief Fund is a taxable entity and the interest income earned from the assessee-Bank has been included in the taxable return. The Chief Minister Relief Fund has claimed exemption

THE BRANCH MANAGER, SBI, SECRETARIAT BRANCH,PATNA vs. ACIT, TDS CIRCLE, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 14/PAT/2019[2013-14]Status: DisposedITAT Patna23 Aug 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 10Section 139Section 192Section 201

TDS. It has been brought to our notice that the Chief Minister Relief Fund is a taxable entity and the interest income earned from the assessee-Bank has been included in the taxable return. The Chief Minister Relief Fund has claimed exemption

HARIHAR PRASAD,PATNA vs. ITO WARD 4 (4), PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 268/PAT/2023[2017-18]Status: DisposedITAT Patna20 Nov 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 54BSection 54FSection 96

exemption u/s 54B of the Act. The assessee had a piece of land in village Saidanpur (Mau), Hilsa which was acquired by the State of Bihar for construction of road and a sum of ₹2,41,50,000/- had been paid as compensation to the assessee after deducting TDS

SRIRAM ENTERPRISES,PATNA vs. PCIT (CENTRAL), PATNA

In the result, the appeal of the assessee is allowed

ITA 76/PAT/2023[2018-19]Status: DisposedITAT Patna08 May 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 76/Pat/2023 Assessment Year: 2018-2019 Sriram Enterprises,………………………..........Appellant C/O. Nirmal & Associates, Nepali Kothi, Opposite Gasoline Petrol Pump, Boring Road, Patna-800001 [Pan:Aarfs8853J] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,…………………………………..……………..Respondent, Bihar-800001 Appearances By: Shri Nishant Maitin, C.A., Appeared On Behalf Of The Assessee Md. A.H. Chowdhary, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 5Th March, 2024 Date Of Pronouncing The Order: May 8Th, 2024 O R D E R

Section 133ASection 142(1)Section 143(1)Section 263

exemptions and rebate claimed during 3. the year along with supporting documents. Furnish the statement of set off/adjustment of current year/carried 4. forwarded loss against any income of the year under consideration. Provide the comparison of income reported, 5. deductions/exemptions/rebate claimed, current year/carried forwarded loss set-off/adjusted, advance tax paid, self-assessment tax paid, TDS

ASHA DEVI L/H OF LATE GYAN CHAND PRASAD,PATNA vs. PR.CIT-1, PATNA

In the result, the appeal of the assessee is allowed

ITA 66/PAT/2021[2016-17]Status: DisposedITAT Patna13 Feb 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 10(37)Section 143(3)Section 263Section 3

exemption u/s. 10(37) of the IT Act, 1961 on account of compulsory acquisition of agricultural land. 10. For that the Learned Commissioner of Income-tax has erred in not considering the various evidences/ records filed and considered by the Assessing Officer in course of assessment proceedings. 11. For that the whole order is bad in fact

RADHA GOVIND PUBLIC WELFARE SOCIETY,RAMGARH vs. CIT(EXEMPTION), PATNA

In the result, appeal of the assessee is allowed

ITA 66/PAT/2018[15-16]Status: DisposedITAT Patna23 Feb 2023

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Smt. Rinku Singh, Addl. CIT, DR

Section 12ASection 142Section 142(1)Section 143(3)Section 263

Exemption Circle, Ranchi u/s.143(3) of the Act, dated 03.11.2016. 2. Assessee has raised three grounds, all of which relate to assumption of jurisdiction by the Ld. CIT(E), Patna for invoking the revisionary proceeding u/s. 263 of the Act and passing the impugned order thereon. Grounds are not reproduced for the sake of brevity. 2 Radha Govind Public Welfare

JAINAM ORNAMENT PRIVATE LIMITED,GAYA vs. INCOME TAX OFFICER, GAYA

In the result, the appeal of the assessee is allowed

ITA 284/PAT/2025[2017-18]Status: DisposedITAT Patna26 Feb 2026AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Jainam Ornament Private Limited Income Tax Officer, Chowk, Gaya, Gaya, Gaya, Bihar Vs. Bihar-823001 (Appellant) (Respondent) Pan No. Aadcj2187M Assessee By : Shri Manish Rastogi, Ar Revenue By : Shri Ashwani Kr. Singal, Dr Date Of Hearing: 28.11.2025 Date Of Pronouncement: 26.02.2026

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Ashwani Kr. Singal, DR

Section 145(3)Section 68

exempt from taxation under the provisions of the Act. In the absence of such proves, the ITO is entitled to treat it as taxable income." Where the assessee is unable to prove that in his normal business or otherwise, he was possessed of so much cash, the assessee started under a cloud and must dispel that cloud to the reasonable