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246 results for “TDS”+ Section 14clear

Sorted by relevance

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Key Topics

Addition to Income76Section 143(3)72TDS50Section 26345Section 6839Disallowance34Section 254(1)33Section 14826Section 271(1)(c)25Section 200A

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 66/SRT/2020[2014-15 QUARTER 2]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII of Income Tax Act. The assessee deducted such tax at source and filed statement of TDS. However, there was ITA Nos.38-40/SRT/2020 &65-66/SRT/2020 (A.Ys.13-14 & 14

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 65/SRT/2020[2014-15 QUARTER 1]Status: Disposed

Showing 1–20 of 246 · Page 1 of 13

...
23
Section 234E21
Deduction18
ITAT Surat
05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII of Income Tax Act. The assessee deducted such tax at source and filed statement of TDS. However, there was ITA Nos.38-40/SRT/2020 &65-66/SRT/2020 (A.Ys.13-14 & 14

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 40/SRT/2020[QUARTER-IV 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII of Income Tax Act. The assessee deducted such tax at source and filed statement of TDS. However, there was ITA Nos.38-40/SRT/2020 &65-66/SRT/2020 (A.Ys.13-14 & 14

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 38/SRT/2020[QUARTER-II 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII of Income Tax Act. The assessee deducted such tax at source and filed statement of TDS. However, there was ITA Nos.38-40/SRT/2020 &65-66/SRT/2020 (A.Ys.13-14 & 14

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 39/SRT/2020[QUARTER-III 2013-14]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII of Income Tax Act. The assessee deducted such tax at source and filed statement of TDS. However, there was ITA Nos.38-40/SRT/2020 &65-66/SRT/2020 (A.Ys.13-14 & 14

DESAI INFRASTRUCTURE PVT. LTD.,NA vs. ARIVS.THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, VALSAD

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

ITA 505/SRT/2018[2013-14]Status: HeardITAT Surat01 Aug 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: Shri S.B.G. Mahapatra, Sr.D.R
Section 200ASection 234ESection 254(1)

14) is treated as “lead” case. The assessee has raised the following ground of appeal: (1) On the facts and in the circumstances of the case as also on law learned DCIT, CPC TDS has erred in levying the late fee under section

DESAI INFRASTRUCTURE PVT. LTD.,NA vs. ARIVS.THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, VALSAD

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

ITA 506/SRT/2018[2013-14]Status: HeardITAT Surat01 Aug 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: Shri S.B.G. Mahapatra, Sr.D.R
Section 200ASection 234ESection 254(1)

14) is treated as “lead” case. The assessee has raised the following ground of appeal: (1) On the facts and in the circumstances of the case as also on law learned DCIT, CPC TDS has erred in levying the late fee under section

AKSHAR INFRA,BHARUCH vs. ITO(TDS), BHARUCN, BHARUCH

In the result, the ground Nos

ITA 276/SRT/2023[2016-17]Status: DisposedITAT Surat20 Jul 2023AY 2016-17

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.276/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Akshar Infra Income Tax Officer (Tds), Bharuch, Hari Kunj, R.S.No.347, Old N.H.S. Vs Station Road, Bharuch- Nr. Samrajya School, 356069 Andada, Ankleshwar, Bharuch-393001 Pan No. Abbfa 5016 E अपीलाथ"/Appellant ""थ" /Respondent

Section 194ISection 201Section 201(1)Section 254(1)

section 201(1) and also liable to pay interest @ 1% for every month or part of month on the amount of such tax from the date the TDS was to be made. The contention of assessee that they are liable for interest liability only for 14

SHRI BIPINCHANDRA HIRALAL THAKKAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(2)(6),, SURAT

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

ITA 2126/AHD/2016[2013-14]Status: DisposedITAT Surat16 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2126/Ahd/2016 ("नधा"रणवष" / Ay.: (2013-14) Shri Bipinchandra Hiralal Thakkar, Vs. Income Tax Officer, Plot No.60/61, Hari Ichha Society, Ward-1(2)6, Surat. Udhna Bhestan Road, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpt1432D (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah- CAFor Respondent: Miss Anupama Singla – Sr. DR
Section 143(3)Section 194ASection 40Section 44A

TDS under section 40(a)(ia) of the Act, therefore we delete the addition of Rs.11,59,064/-. As we have allowed the assessee`s appeal on legal ground, therefore all other issues on merits of the additions, in the impugned assessment proceedings are rendered academic and infructuous. 14

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 62/SRT/2020[2015-16 QUARTER 2]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

TDS statement furnished by the assessee in all quarters were prior to 01-06-2015. This set of appeals was heard with ITA No. ITA Nos.505-526/SRT/2020, in Desai Infrastructure Private Limited, wherein, that assessee has raised similar grounds of appeals, after considering similar submissions of the parties, we have already dismissed those appeals, vide order dated 03.08.2020. The relevant portion

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 63/SRT/2020[215-16 QUARTER 3]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

TDS statement furnished by the assessee in all quarters were prior to 01-06-2015. This set of appeals was heard with ITA No. ITA Nos.505-526/SRT/2020, in Desai Infrastructure Private Limited, wherein, that assessee has raised similar grounds of appeals, after considering similar submissions of the parties, we have already dismissed those appeals, vide order dated 03.08.2020. The relevant portion

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 61/SRT/2020[2015-16 QUARTER 1]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

TDS statement furnished by the assessee in all quarters were prior to 01-06-2015. This set of appeals was heard with ITA No. ITA Nos.505-526/SRT/2020, in Desai Infrastructure Private Limited, wherein, that assessee has raised similar grounds of appeals, after considering similar submissions of the parties, we have already dismissed those appeals, vide order dated 03.08.2020. The relevant portion

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

ITA 64/SRT/2020[2015-16 QUARTER 4]Status: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

TDS statement furnished by the assessee in all quarters were prior to 01-06-2015. This set of appeals was heard with ITA No. ITA Nos.505-526/SRT/2020, in Desai Infrastructure Private Limited, wherein, that assessee has raised similar grounds of appeals, after considering similar submissions of the parties, we have already dismissed those appeals, vide order dated 03.08.2020. The relevant portion

ENGINEERING PROFESSIONAL CO. PVT LTD,SURAT vs. PCIT-1, SURAT

In the result, appeal of the assessee is partly allowed

ITA 541/SRT/2024[2018-19]Status: DisposedITAT Surat19 Feb 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.541/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Engineering Professional Co. Pvt. Ltd., Vs. The Pcit -1, 444, Royal Arcade, Opp. Sarthana Zoo, Surat Varachha Road, Near Sarthana Jakatnaka, Surat – 395006, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabce0313Q (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 13/02/2025 Date Of Pronouncement 19/02/2025

Section 142(1)Section 143(2)Section 143(3)Section 194CSection 263

14 Mehulbhai Jaysukhbhai Vekariya (CR) AWZPV5715A 123,000 (TDS Deducted) 15 Nitin R Bhavani (TDS Deducted) AQHPB2009D 5,113,964 16 NR EPC Project Private Limited (TDS AAFCN2999F 27,818,478 Deducted) 17 Prakash Patel (TDS Deducted) CTGPP720SK 470,000 18 Rajeshkumar Pawar (TDS Deducted) BAZPP4070P 998,094 19 Rakeshbhai Dulabhai Kathiriya (TDS BSXPK0276Q 1,396,596 Deducted) 20 Sarla

STATE BANK OF INDIA,NA vs. ARIVS.INCOME TAX OFFICER, TDS WARD-3, NAVSARI

In the result, both the appeals of the assessee are allowed

ITA 38/SRT/2018[2014-15]Status: DisposedITAT Surat28 Feb 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.37 & 38/Srt/2018 (िनधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtualcourt Hearing) State Bank Of India Income Tax Officer (Tds-3) Room No.607, Aaykar Regional Business Office-V, Navsari- Vs. Bhavan, Majura Gate, Surat- Tapi, 1St Floor, Shourya Apartment, 395001 Opp. Lunsikul Ground, Navsari- 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacs 8577 K (Appellant ) (Respondent)

For Appellant: Shri Divyang J. Shah, C.AFor Respondent: Shri Sita Ram Meena,– Sr-DR
Section 201Section 5

14-15 State Bank of India Regional Business Office-V Navsari the appeal made before him and dismissing the adjudicated ground no. 2 of appeal and confirming the action of ITO (TDS-3). 3.The learned ITO TDS-3 erred in not granting sufficient opportunity of hearing to the Bank prior to passing the order under section

SHRI AYUSH MURALILAL AGARWAL,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(3)(1),, SURAT

In the result, the appeal of the assessee is allowed

ITA 2622/AHD/2016[2009-10]Status: DisposedITAT Surat10 Dec 2019AY 2009-10

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.2622/Ahd/2016 "नधा"रणवष"/Assessment Year: 2009-10 Shri Ayush Murarilal Agarwal, Vs. The Income Tax Officer, Brijvilla Bunglow, Brijwasi Estate, Ward-1(3)(1) Surat B/H Gokul Row House, Parley Point Surat 395 007 [Pan: Acypa 9649 K] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Prakash Jhunjhunwala - Ca राज"वक"ओरसे /Revenue By Shri B. P. K. Panda, Sr. D.R.

Section 143Section 147Section 148Section 151Section 194CSection 40Section 44A

section 44AD being 8% of suppression receipts of Rs. 18,14,000. The learned counsel referred the reasons recorded for reopening of assessment (PB-Page No.4) and submitted that recorded reasons stated to the appellant has not deducted TDS

R G LIFTER,SURAT vs. ITO, WARD- 2(3)(4), SURAT

In the result, the Appeal of the assessee is treated as allowed for statistical purposes

ITA 590/SRT/2025[2019-20]Status: DisposedITAT Surat01 Jan 2026AY 2019-20

Bench: Shri Sanjay Garg & Shri Bijayananda Pruseth

For Appellant: Shri Esmayeel Saherwala, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 154Section 199Section 234A

14,931/- that was legitimately due to the appellant. c) That the Ld. CIT(A) NFAC, DELHI has erred in not appreciating that the denial of TDS credit is in direct contravention of Section

SHRI MAHENDRA S. GAJJAR,NARMADA vs. DCIT, BHARUCH CIRCLE,, BHARUCH

In the result, appeal of the assessee is partly allowed

ITA 1714/AHD/2017[2008-09]Status: DisposedITAT Surat02 May 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri O. P. Meena

Section 133Section 143Section 194CSection 200Section 40

TDS is not required to be deducted on this particular payment. In view of this, this addition of Rs. 6,92,975/- as made u/s 40(a)(ia) is hereby deleted. . 17.22 With regard to remaining of Rs. 1,16,14,978/- (i.e. Rs. 1,23,07,983 - Rs. 6,92,975), it is mentioned that in view of detailed

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

In the result, Revenue’s appeal is dismissed

ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)

section 153A, the assessee filed appeal before Ld. CIT(A). Before ld CIT(A) besides challenging AYs 10-11, 14-15, 15-16 & 17-18 Dineshchandra D Koradia, Nagjibhai M Sakariya & Sh. Hareshbhai M Sakariya the validity of addition, the assessee also challenged the addition on legal ground that the addition was made on the basis of third-party statement

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 247/SRT/2019[2010-11]Status: DisposedITAT Surat21 Nov 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

14. The Assessing Officer / ITO (TDS-DCIT) made a spot verification in the office of Deputy Zonal Manager, Bank of India, Surat on 29.02.2016. During the course of such verification, the Assessing Officer found certain anomalies relating to acceptance of Form 15H / 15G by the bank branches from their customers. The Assessing Officer noted that Tax Deducted at Sources (TDS