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65 results for “TDS”+ Section 119clear

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Key Topics

Section 80I52Section 143(3)51TDS41Section 12A37Section 26333Section 153A28Addition to Income28Deduction26Section 10(20)24Section 11

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2364/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

119 of the Income Tax Act, 1961, provides a discretionary power to the CBDT for issuing instructions/orders/directions to the officers. However, the power to formulate any scheme, rules or procedures has to be explicitly provided by the provisions of law. 2.3 In the context of the present dispute, the Income Tax Act, 1961,is the relevant legislation, of which,section

Showing 1–20 of 65 · Page 1 of 4

24
Section 200A19
Condonation of Delay17

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2362/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

119 of the Income Tax Act, 1961, provides a discretionary power to the CBDT for issuing instructions/orders/directions to the officers. However, the power to formulate any scheme, rules or procedures has to be explicitly provided by the provisions of law. 2.3 In the context of the present dispute, the Income Tax Act, 1961,is the relevant legislation, of which,section

CHATE TUTORIALS PVT. LTD.,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 476/PUN/2024[2017-18]Status: DisposedITAT Pune25 Jun 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

119 of the Income Tax Act, 1961, provides a discretionary power to the CBDT for issuing instructions/orders/directions to the officers. However, the power to formulate any scheme, rules or procedures has to be explicitly provided by the provisions of law. 2.3 In the context of the present dispute, the Income Tax Act, 1961,is the relevant legislation, of which,section

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2359/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

119 of the Income Tax Act, 1961, provides a discretionary power to the CBDT for issuing instructions/orders/directions to the officers. However, the power to formulate any scheme, rules or procedures has to be explicitly provided by the provisions of law. 2.3 In the context of the present dispute, the Income Tax Act, 1961,is the relevant legislation, of which,section

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2361/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

119 of the Income Tax Act, 1961, provides a discretionary power to the CBDT for issuing instructions/orders/directions to the officers. However, the power to formulate any scheme, rules or procedures has to be explicitly provided by the provisions of law. 2.3 In the context of the present dispute, the Income Tax Act, 1961,is the relevant legislation, of which,section

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2366/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

119 of the Income Tax Act, 1961, provides a discretionary power to the CBDT for issuing instructions/orders/directions to the officers. However, the power to formulate any scheme, rules or procedures has to be explicitly provided by the provisions of law. 2.3 In the context of the present dispute, the Income Tax Act, 1961,is the relevant legislation, of which,section

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX CPC TDS, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2360/PUN/2024[2023-2024]Status: DisposedITAT Pune25 Jun 2025AY 2023-2024

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

119 of the Income Tax Act, 1961, provides a discretionary power to the CBDT for issuing instructions/orders/directions to the officers. However, the power to formulate any scheme, rules or procedures has to be explicitly provided by the provisions of law. 2.3 In the context of the present dispute, the Income Tax Act, 1961,is the relevant legislation, of which,section

CHATE TUTORIALS PVT LTD,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 480/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

119 of the Income Tax Act, 1961, provides a discretionary power to the CBDT for issuing instructions/orders/directions to the officers. However, the power to formulate any scheme, rules or procedures has to be explicitly provided by the provisions of law. 2.3 In the context of the present dispute, the Income Tax Act, 1961,is the relevant legislation, of which,section

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2365/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23
Section 200ASection 234E

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which, section

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2377/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24
Section 200ASection 234E

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which,section

CHATE TUTORIALS PVT. LTD. AURANGABAD , AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 477/PUN/2024[2018-19]Status: DisposedITAT Pune25 Jun 2025AY 2018-19
Section 200ASection 234E

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which, section

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 478/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
Section 200ASection 234E

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which,section

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2356/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
Section 200ASection 234E

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which,section

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2357/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
Section 200ASection 234E

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which,section

SHRI BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS, CPC TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2368/PUN/2024[2024-2025]Status: DisposedITAT Pune25 Jun 2025AY 2024-2025
Section 200ASection 234E

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which, section

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 2367/PUN/2024[2023-24]Status: DisposedITAT Pune25 Jun 2025AY 2023-24
Section 200ASection 234E

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which,section

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

ITA 479/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22
Section 200ASection 234E

119 of the Income Tax\nAct, 1961, provides a discretionary power to the CBDT for issuing\ninstructions/orders/directions to the officers. However, the power to\nformulate any scheme, rules or procedures has to be explicitly provided\nby the provisions of law.\n2.3 In the context of the present dispute, the Income Tax Act, 1961,is\nthe relevant legislation, of which, section

INCOME TAX OFFICER, BODHI TOWER vs. KUMAR BUILDERS PROJECT PUNE PRIVATE LIMITED, BUND GARDEN

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

ITA 199/PUN/2025[2019-20]Status: DisposedITAT Pune11 Jun 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 139(1)Section 139(4)Section 80ISection 80P

TDS credit of Rs.4,02,541/- thereby claiming a refund of Rs.4,02,541/-. The return was revised on 06.03.2020 claiming income tax refund of Rs.2541/- and carry forward loss of Rs.3,95,51,713/-. However, the CPC did not allow the claim of carry forward 2 business loss of Rs.3,95,51,713/- as claimed in the return

NALINI TUKARAM NIKAM,PUNE vs. ITO WARD 2(3), PUNE

In the result, the appeal filed by the assessee is dismissed

ITA 2747/PUN/2024[2017-18]Status: DisposedITAT Pune30 Oct 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2747/Pun/2024 Assessment Year : 2017-18

For Appellant: Shri Sharad ShahFor Respondent: Shri Harish Bist
Section 127Section 143(2)Section 143(3)Section 250Section 57

119/- while passing the assessment order stating that this interest income is taxable in my hands, however, the Ld. AO did not give me any TDS credit w.r.t. the interest income. I have already submitted that I have not claimed any TDS credit appearing in my 26AS which is attributable to the said interest income as the said interest itself

ASSISTANT COMMISSIONER INCOME-TAX vs. D.M. CORPORATION PVT. LTD.,, KOLHAPUR

In the result, appeals of Revenue for assessment years 2006-07 to 2009-10 are allowed and for assessment years 2010-11 to 2012-13 are dismissed

ITA 1805/PUN/2014[2006-07]Status: DisposedITAT Pune23 Mar 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.1805 To 1811/Pun/2014 यििाारण वषा / Assessment Years : 2006-07 To 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Central Circle, Kolhapur …. Vs. D.M. Corporation Pvt. Ltd., 240/B, Mohite House, Gen. Thorat Marg, …. प्रत्यथी / Respondent Tarabai Park, Kolhapur Pan: Aadcm6281H

For Appellant: Ms. Nirupama Kotru, CITFor Respondent: S/Shri Nikhil Pathak /
Section 119(2)Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 153ASection 80I

119(2) of the Income Tax Act, 1961 was sought from the Central Board of Direct Taxes for such delay." ITA Nos.1805 to 1811/PUN/2014 3 2. Whether in law the assessee was entitled to the claim of deduction under section 80IA(4) of the Income Tax Act, 1961 on the additional income admitted in statement under section