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9 results for “TDS”+ Section 5Aclear

Sorted by relevance

Mumbai129 Chennai36 Bangalore34 Delhi17 Raipur17 Pune9 Hyderabad6 Jaipur6 Kolkata5 Ahmedabad4 Karnataka4 Lucknow2 Visakhapatnam2 Panaji1 Indore1

Key Topics

Section 3512 Section 143(2)8 Section 1488 Section 1946 Section 143(1)6 Penalty6 Addition to Income6 Section 133A5 Section 271(1)(c)5 Deduction

SIDHESH MOHAN RAIKAR,NASHIK vs. DEPUTY DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE, BANGLORE

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

ITA 294/PUN/2025[2023-24]Status: DisposedITAT Pune11 Dec 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.294/Pun/2025 Assessment Year : 2023-24

For Appellant: Shri Devendra JainFor Respondent: Shri Pramod Shahkar

Section 143(1)Section 154Section 199Section 5A

Section 5A of the Act. He further states that even assuming for convenience that TDS must be apportioned, the TDS

M/S P.N. GADGIL & SONS,PUNE vs. DCIT, CIRCLE 6, PUNE

5

Section 201(1)4

In the result, the appeal filed by the assesse is partly allowed

ITA 1921/PUN/2024[2017-18]Status: DisposedITAT Pune05 Mar 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1921/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 M/S. P. N. Gadgil & Sons, Vs. Dcit, Circle-6, Pune. Abhiruchi Mall, 4Th Floor, 59C Sinhagad Road, Pune- 411041. Pan : Aanfp4476C Appellant Respondent Assessee By : Shri M. R. Bhagwat Revenue By : Shri Arvind Desai Date Of Hearing : 15.01.2025 Date Of Pronouncement : 05.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 02.08.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1) The Learned Cit (A) Nfac Delhi Erred In Confirming Penalty Of Rs.23,20,000/- Levied Under Section 272B(2). 2) The Learned Cit (A) Nfac Delhi Erred In Sustaining The Penalty At Rs.23,20,000/- When There Was Only One Default & As Such Penalty Could At The Must Be Sustained At Rs.10,000/- Only. 3) The Learned Cit (A) Nfac Delhi Erred In Sustaining The Penalty Even Though There Was A Reasonable Cause For Assessee'S Failure To Obtain Pan Of Its Retail Customers. 4) The Penalty Levied Be Cancelled Or Reduced To Rs. 10,000/-.

For Appellant: Shri M. R. BhagwatFor Respondent: Shri Arvind Desai

Section 133ASection 139ASection 139A(5)(c)Section 272Section 272BSection 272B(2)

5A) or sub-section (5C) of that section, quotes or intimates a number which is false, and which he either knows or believes to be false or does not believe to be 8 true, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of ten thousand rupees [for each such default

GOKHALE CONSTRUCTIONS,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), PUNE, PUNE

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

ITA 1372/PUN/2023[2018-19]Status: DisposedITAT Pune25 Apr 2025AY 2018-19

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P. Murkunde

Section 133ASection 194Section 201Section 201(1)Section 45

Section 45(5A) which deems the consideration received or accruing only in the year of 2 completion and therefore the liability to deduct would arise in the year of completion of project. 3. The ld CIT(A) erred in law and on facts in confirming the action of DCIT(TDS

RAMCHANDRAUDAYSINGHJADHAVRAO,PUNE vs. ACIT, CIRCLE-3, PUNE

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

ITA 1399/PUN/2024[2016-17]Status: DisposedITAT Pune24 Feb 2025AY 2016-17

Section 133ASection 139(1)Section 139(4)Section 143(1)Section 271(1)(c)Section 45(2)

TDS / TCS and the due date for filing of return has not expired\non the date of return, it cannot be said that the assessee would not have disclosed\nthe income during the financial year 2016-17 had there been no survey. In our\nopinion, both the Assessing Officer and the Ld. CIT(A) have completely ignored\nthe fact

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 1661/PUN/2024[2016-17]Status: DisposedITAT Pune25 Aug 2025AY 2016-17

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

5A) of the Income tax rules, the prescribed authority for the purpose of\nsection 35(2AB) of the Income Tax Act is the Secretary, Department of Scientific\nand Industrial Research (DSIR), Govt. of India. Information from DSIR reveals\nthat the R&D unit of M/s HTTSPL (now merged with appellant company) was not\napproved u/s 35(2AB) of the Income

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 1663/PUN/2024[2018-19]Status: DisposedITAT Pune25 Aug 2025AY 2018-19

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

5A) of the Income tax rules, the prescribed authority for the purpose of\nsection 35(2AB) of the Income Tax Act is the Secretary, Department of Scientific\nand Industrial Research (DSIR), Govt. of India. Information from DSIR reveals\nthat the R&D unit of M/s HTTSPL (now merged with appellant company) was not\napproved u/s 35(2AB) of the Income

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 506/PUN/2025[2015-16]Status: DisposedITAT Pune25 Aug 2025AY 2015-16

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

5A) of the Income tax rules, the prescribed authority for the purpose of\nsection 35(2AB) of the Income Tax Act is the Secretary, Department of Scientific\nand Industrial Research (DSIR), Govt. of India. Information from DSIR reveals\nthat the R&D unit of M/s HTTSPL (now merged with appellant company) was not\napproved u/s 35(2AB) of the Income

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

ITA 1660/PUN/2024[2014-15]Status: DisposedITAT Pune25 Aug 2025AY 2014-15

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 271(1)(c)Section 35Section 35(1)Section 80I

5A) of the Income tax rules, the prescribed authority for the purpose of\nsection 35(2AB) of the Income Tax Act is the Secretary, Department of Scientific\nand Industrial Research (DSIR), Govt. of India. Information from DSIR reveals\nthat the R&D unit of M/s HTTSPL (now merged with appellant company) was not\napproved u/s 35(2AB) of the Income

AGASTI SHAKARI SAKHAR KARKHANA LTD,,AHMEDNAGAR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, AHMEDNAGAR CIRCLE,, AHMEDNAGAR

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

ITA 5/PUN/2019[2015-16]Status: DisposedITAT Pune17 Nov 2022AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: N O N EFor Respondent: Shri Ramnath P. Murkunde

TDS. He prayed to remand the issue to the file of AO for verification, as to whether the payee recognized the receipt from assessee as income in its income or not and placed reliance on the decision of Hon’ble High Court of Delhi in the case of Ansal Land Mark Township P. Ltd. reported in 377 ITR 635 (Delhi