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78 results for “TDS”+ Exemptionclear

Sorted by relevance

Delhi1,744Mumbai1,682Bangalore1,029Chennai787Kolkata390Ahmedabad226Karnataka195Pune160Jaipur157Chandigarh156Hyderabad128Nagpur128Cochin106Lucknow82Raipur78Indore71Visakhapatnam52Rajkot31Surat30Cuttack27Jodhpur26Guwahati24Telangana24Amritsar23Dehradun17Patna13Agra12Ranchi11SC9Kerala8Rajasthan7Himachal Pradesh6Jabalpur6Panaji6Varanasi4Punjab & Haryana3Calcutta3Allahabad3J&K2A.K. SIKRI ROHINTON FALI NARIMAN1Orissa1Gauhati1

Key Topics

Section 80P(2)113Addition to Income52Disallowance50Section 143(3)39TDS38Deduction34Section 271(1)(c)26Section 80P25Natural Justice22Section 234E

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 deducted u/s.194DA in Form 26AS is an information and not the conclusive evidence of taxability therefore the order of the Ld. CIT(A) is bad in law. 5. The Ld. CIT(A) failed to appreciate that the mere omission to claim exemption

Showing 1–20 of 78 · Page 1 of 4

18
Depreciation18
Penalty15

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)

exemption u/s 10(10D) of the Act. Form 26AS issued reflected that TDS was deducted u/s 194DA which is applicable

SHRI SUDHARM JAIN SEWA SADHNA KENDRA EVAM SIKSHAN SANSTHAN, KANKER,KANKER vs. CIT, EXEMPTION, BHOPAL, BHOPAL

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

ITA 118/RPR/2025[2024-25]Status: DisposedITAT Raipur02 Apr 2025AY 2024-25

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.118/Rpr/2025 "नधा"रण वष" / Assessment Year : 2024-25 Shri Sudharm Jain Sewa Sadhna Kendra Evam Sikshan Sansthan Shantipara, Near Bus Stand, Sambalpur, Kanker-494 435 Pan: Aasts6803K

For Appellant: Shri Rajesh Golechha, CAFor Respondent: Shri S.L Anuragi, CIT-DR
Section 11Section 12ASection 12A(1)(ac)Section 80G(5)

Exemption), Bhopal Additional Commissioner of Income Tax (TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, after relying on the judgment

MADANLAL LODHA,RAIPUR vs. PR. COMMISSIONER OF INCOME TAX, RAIPUR-1

In the result, appeal of the assessee stands allowed

ITA 32/RPR/2022[2017-18]Status: DisposedITAT Raipur20 Oct 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No: Ita 32/Rpr/2022 (Assessment Years:2017-18) Madanlal Lodha, V Pr. Commissioner Of Income Ta, C/O M/S Prakash Trading Comp. S Raipur-(I) Shop No. 109 & 110, Textile Market, Pandri, Raipur, (C.G.) (अपीलाथ"/Appellant) (""यथ" / Respondent) .. िनधा"रतीक"ओरसे /Assessee By : Shri R.B. Doshi, Ca राज"वक"ओरसे /Revenue By : Shri S.K. Meena, Cit-Dr सुनवाईक"तार"ख/ Date Of Hearing : 03-08-2023 घोषणाक"तार"ख/Date Of Pronouncement : 20-10-2023

For Appellant: Shri R.B. Doshi, CAFor Respondent: Shri S.K. Meena, CIT-DR
Section 143(3)Section 263Section 68Section 96

TDS amount (page no. 16 & 17). The above compensation receipt was exempt u/s 96 of ‘Right to Fair Compensation and Transparency

GRAMIN SEWA SAHAKARI SAMITI, DONAR,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 340/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2). (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS

GRAMIN SEWA SAHAKARI SAMITI, KOSMARRA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 324/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2). (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS

GRAMIN SEWA SAHAKARI SAMITI, MADELI,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 325/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2). (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS

GRAMIN SEWA SAHAKARI SAMITI, KURUD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 323/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2). (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS

GRAMIN SEWA SAHAKARI SAMITI, SANKARDAH,DHAMTARI vs. INOCME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 327/RPR/2023[2013-14]Status: DisposedITAT Raipur05 Dec 2023AY 2013-14

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2). (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS

GRAMIN SEWA SAHAKARI SAMITI, BHENDRI,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 328/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2). (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS

GRAMIN SEWA SAHAKARI SAMITI, BHENDRI ,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 329/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2). (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS

GRAMIN SEWA SAHAKARI SAMITI, KODEBOD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 330/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2). (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS

GRAMIN SEWA SAHAKARI SAMITI, KODEBOD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 331/RPR/2023[2018-19]Status: DisposedITAT Raipur05 Dec 2023AY 2018-19

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2). (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 332/RPR/2023[2013-14]Status: DisposedITAT Raipur05 Dec 2023AY 2013-14

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2). (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 333/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2). (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 335/RPR/2023[2018-19]Status: DisposedITAT Raipur05 Dec 2023AY 2018-19

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2). (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS

GRAMIN SEWA SAHAKARI SAMITI, DOMA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 334/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2). (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA, KURUD,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 336/RPR/2023[2013-14]Status: DisposedITAT Raipur05 Dec 2023AY 2013-14

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2). (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 337/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2). (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS

GRAMIN SEWA SAHAKARI SAMITI, BHAKHARA,DHAMTARI vs. INCOME TAX OFFICER, DHAMTARI, DHAMTARI

In the result, the appeal of the assessee society in ITA No

ITA 338/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

exempt and the entire amount of Rs 5,62,206/ which is clearly eligible for the deduction u/s80P(2). (vi) The entire afore said additions can be explained with the help of the following chart: The assessing officer had added Rs 2,79,470/ again on A/C of TDS