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244 results for “TDS”+ Deductionclear

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Key Topics

Section 80P(2)116Section 143(3)65TDS65Section 234E56Deduction52Disallowance52Addition to Income49Section 15448Section 200A39Section 263

BLOCK RESOURCES COORDINATOR RAJIV GANDHI SIKSHA MISSION,PATAN vs. INCOME TAX OFFICER, TDS, BHILAI

In the result, grounds raised in all these three appeals are partly allowed for statistical purposes

ITA 33/RPR/2020[2011-12]Status: DisposedITAT Raipur22 Sept 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh

For Respondent: Shri Satya Prakash Sharma
Section 194CSection 200(3)Section 201Section 201(1)Section 206ASection 272A(2)(k)Section 4

deduct TDS under its TAN as they have centralized system of deducting TDS, and Learned CIT(A) is not justified

Showing 1–20 of 244 · Page 1 of 13

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35
Section 4024
Limitation/Time-bar23

BLOCK RESOURCES CENTRE RAJIV GSANDHI SIKSHA MISSION,DHAMDHA vs. INCOME TAX OFFICER, TDS, BHILAI

In the result, grounds raised in all these three appeals are partly allowed for statistical purposes

ITA 35/RPR/2020[2012-13]Status: DisposedITAT Raipur22 Sept 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh

For Respondent: Shri Satya Prakash Sharma
Section 194CSection 200(3)Section 201Section 201(1)Section 206ASection 272A(2)(k)Section 4

deduct TDS under its TAN as they have centralized system of deducting TDS, and Learned CIT(A) is not justified

BLOCK RESOURCES COORDINATOR RAJIV GANDHI SIKSHA MISSION,PATAN vs. INCOME TAX OFFICER, TDS, BHILAI

In the result, grounds raised in all these three appeals are partly allowed for statistical purposes

ITA 34/RPR/2020[2012-13]Status: DisposedITAT Raipur22 Sept 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh

For Respondent: Shri Satya Prakash Sharma
Section 194CSection 200(3)Section 201Section 201(1)Section 206ASection 272A(2)(k)Section 4

deduct TDS under its TAN as they have centralized system of deducting TDS, and Learned CIT(A) is not justified

PRIYESH SINGHANIA, RAIPUR,RAIPUR vs. DCIT, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 462/RPR/2025[2017-18]Status: DisposedITAT Raipur18 Sept 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.462/Rpr/2025 "नधा"रण वष" / Assessment Year : 2017-18 Priyesh Singhania 730/1, Radha Kunj, Opposite Vip Guest House, Pahuna, Shankar Nagar Main Road, Raipur (C.G.)-492 001 Pan: Aoups7838A ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Mahendra Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 143(1)Section 143(1)(a)Section 154Section 194D

TDS should only be deducted where expressly mandated by law. The wrongful deduction of TDS on exempt maturity proceeds by the insurance

MITESH SINGHANIA,RAIPUR vs. INCOME TAX OFFICER WARD 1(2) RAIPUR, CENTRAL REVENUE BUILDING, RAIPUR

In the result, appeal of the assessee is allowed

ITA 410/RPR/2025[2017-18]Status: DisposedITAT Raipur22 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.410/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Mitesh Singhania Singhania Bhawan, Subhas Road, Near Telghani Naka, Raipur (C.G.)-492 001 Pan: Avops1474P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(2), Raipur (C.G) ……""यथ" / Respondent

For Appellant: None (Adjournment Application)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 10Section 143(1)Section 154Section 194DSection 80C(5)

TDS should only be deducted where expressly mandated by law. The wrongful deduction of TDS on exempt maturity proceeds by the insurance

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

ITA 94/BIL/2017[2011-12]Status: DisposedITAT Raipur27 Mar 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 40Section 68

deduction for the TDS amount in the previous year in which the tax was deducted and who could claim benefit

SHRI SHRI SUSHIL KUMAR AGRAWAL, KORBA,KORBA(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE KORBA, KORBA(CG)

In the result, appeal of the assesee in ITA No

ITA 93/BIL/2017[2010-11]Status: DisposedITAT Raipur27 Mar 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 40Section 68

deduction for the TDS amount in the previous year in which the tax was deducted and who could claim benefit

BARBRIK DEE VEE JV, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed in terms of the aforesaid observations

ITA 313/RPR/2023[2018-19]Status: DisposedITAT Raipur22 Nov 2023AY 2018-19

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 313/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Barbarik Dee Vee Jv A-24, Ashoka Millenium, Ring Road No.1, Rajendra Nagar, Raipur (C.G.)-492 001 Pan : Aacab7461R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(3)Section 201Section 36(1)(iii)Section 37(1)

deduct or pay the TDS, as prescribed under the provisions of the Act, cannot be allowed as deduction. 20. In view

SUSHIL KUMAR AGRAWAL,KORBA vs. DEPUTY COMMMISSIONER OF INCOME TAX, CIRCLE, KORBA, KORBA

In the result, appeal of the assessee is partly allowed for statistical purposes in terms of our aforesaid observations

ITA 148/RPR/2018[2012-13]Status: DisposedITAT Raipur10 Jul 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.148/Rpr/2018 "नधा"रण वष" / Assessment Year : 2012-13 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., Darri Road, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax Circle-Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 40Section 68

deduction for the TDS amount in the previous year in which the tax was deducted and who could claim benefit

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. ITO(TDS), BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 212/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

deduction 37(1) of the Act without making TDS deduction therefrom. 4.3 In order to verify applicability of TDS provisions

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 220/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

deduction 37(1) of the Act without making TDS deduction therefrom. 4.3 In order to verify applicability of TDS provisions

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 222/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

deduction 37(1) of the Act without making TDS deduction therefrom. 4.3 In order to verify applicability of TDS provisions

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COAL FIELDS LTD. (TAN- JBPS02667A), KUSMUNDA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 280/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

deduction 37(1) of the Act without making TDS deduction therefrom. 4.3 In order to verify applicability of TDS provisions

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. ITO(TDS), BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 200/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

deduction 37(1) of the Act without making TDS deduction therefrom. 4.3 In order to verify applicability of TDS provisions

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 204/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

deduction 37(1) of the Act without making TDS deduction therefrom. 4.3 In order to verify applicability of TDS provisions

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. ITO(TDS), BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 210/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

deduction 37(1) of the Act without making TDS deduction therefrom. 4.3 In order to verify applicability of TDS provisions

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. ITO(TDS), BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 201/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

deduction 37(1) of the Act without making TDS deduction therefrom. 4.3 In order to verify applicability of TDS provisions

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 213/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

deduction 37(1) of the Act without making TDS deduction therefrom. 4.3 In order to verify applicability of TDS provisions

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 211/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

deduction 37(1) of the Act without making TDS deduction therefrom. 4.3 In order to verify applicability of TDS provisions

SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DCIT(TDS),RAIPUR, RAIPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 215/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

deduction 37(1) of the Act without making TDS deduction therefrom. 4.3 In order to verify applicability of TDS provisions