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18 results for “TDS”+ Section 206C(1)clear

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Key Topics

Section 234E76Section 200A29Section 206C18TDS18Section 271C17Section 254(1)11Section 201(1)9Penalty6Addition to Income5Section 201

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)

TDS ITA No.505 to 526/SRT/2018 (AY 2012-13 to 2014-15 Desai Infrastructure Private Limited statement furnished by the assessee in all quarters were prior to 01-06- 2015. 8. We find that in case of Rajesh Kourani Vs UOI (supra) the Hon'ble High court while considering the constitutional validity of Section 200A held that fee prescribed 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

2
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)

TDS ITA No.505 to 526/SRT/2018 (AY 2012-13 to 2014-15 Desai Infrastructure Private Limited statement furnished by the assessee in all quarters were prior to 01-06- 2015. 8. We find that in case of Rajesh Kourani Vs UOI (supra) the Hon'ble High court while considering the constitutional validity of Section 200A held that fee prescribed under section

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)

206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted at source provides for the procedure once a statement of deduction

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)

206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted at source provides for the procedure once a statement of deduction

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)

206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted at source provides for the procedure once a statement of deduction

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)

206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted at source provides for the procedure once a statement of deduction

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)

206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted at source provides for the procedure once a statement of deduction

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)

206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted at source provides for the procedure once a statement of deduction

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)

206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted at source provides for the procedure once a statement of deduction

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: DisposedITAT Surat05 Aug 2022

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 200ASection 234ESection 254(1)

206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted at source provides for the procedure once a statement of deduction

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)

206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted at source provides for the procedure once a statement of deduction

SHREE MAHUVA PRADESH SAHAKARI KHAND UDYOG MANDLI LTD.,,MAHUVA vs. THE INCOME TAX OFFICER.TDS-4,, SURAT

In the result, the appeal of the assessee stands allowed

ITA 117/AHD/2015[2008-09]Status: DisposedITAT Surat17 Apr 2018AY 2008-09

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 117/Ahd/2015 िनधा"रण वष"/A.Y.:2008-09 M/S. Shree Mahuva Pradesh Vs. Income-Tax Officer Tds-4 Sahkari Khand Udyog Mandali Surat Ltd. At & Po Sugar Factory Bamania 305202 Pan: Aaaas 4731M अपीलाथ" Appellant ""यथ"/Respondent

Section 201Section 201(1)Section 206C

TDS-4, Surat (in short “the AO”) under section 201(1) & 201(1A) of Income Tax Act,1961 ( in short ‘the Act’). Shree Mahuva Pradesh Sahkari Khand Udyog Mandli Ltd. v. Income-tax OfficerTDS-4 Surat /I.T.A. No. 117/Ahd/2015/A.Y.:08-09 Page 2 of 7 2. Ground no. 1 to 3 relates to levying tax of Rs. 50,960 under

MAHENDRA BROTHERS EXPORTS PVT. LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, TDS,, VALSAD

The appeals of the assessee are dismissed as withdrawn

ITA 1155/AHD/2015[2008-09]Status: DisposedITAT Surat06 May 2021AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A Nos.591 To 596/Srt/2018 आ.अ.सं./I.T.A Nos.1155 To 1160/Ahd/2015 "नधा"रण वष"/Assessment Years: 2008-09 To 2013-14 M/S Mahendra Brothers Pvt. Ltd., Vs. The Jcit (Tds), At & Post. Jamalpore, Gandhevi Surat. Road, Navsari, Surat-396445. [Pan: Aafcm 0246 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Ms Priya Kumar - Ca राज"वक"ओर से /Revenue By Ms Anupama Singhla – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 07.05.2021 उ"घोषणा क" तार"ख/Pronouncement On: 07.05.2021 आदेश /O R D E R Per Bench: 1. These Set Of Twelve Appeals By The Assessee Are Directed Against The Common Order Of Learned Commissioner Of Income Tax, [In Short “The Ld. Cit(A)], Valsad. Out Of Which Six Appeals Relates To Confirming The Order Passed Under Section 201(1)/201(1A) Read With Section 206C (6A) & Remaining Six Appeal Relates To Penalty Levied Under Section 271Ca Of Income Tax Act For Violation Of Section 206C (6A). 2. These Appeals Came Up Hearing On 7Th May, 2021. The Assessee Has Already Filed Application Dated 18.01.2021

Section 201(1)Section 206CSection 271C

1)/201(1A) read with section 206C (6A) and remaining six appeal relates to penalty levied under section 271CA of Income tax Act for violation of section 206C (6A). 2. These appeals came up hearing on 7th May, 2021. The assessee has already filed application dated 18.01.2021 ITA Nos.591 to 596/SRT/2018 for Assessment Years.2008-09 to 2013-14 Mahendra Brothers Exports

M/S MAHENDRA BROTHERS EXPORTS PVT. LTD.,SURAT vs. THE JCIT(TDS), , SURAT

The appeals of the assessee are dismissed as withdrawn

ITA 591/SRT/2018[2008-09]Status: DisposedITAT Surat06 May 2021AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A Nos.591 To 596/Srt/2018 आ.अ.सं./I.T.A Nos.1155 To 1160/Ahd/2015 "नधा"रण वष"/Assessment Years: 2008-09 To 2013-14 M/S Mahendra Brothers Pvt. Ltd., Vs. The Jcit (Tds), At & Post. Jamalpore, Gandhevi Surat. Road, Navsari, Surat-396445. [Pan: Aafcm 0246 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Ms Priya Kumar - Ca राज"वक"ओर से /Revenue By Ms Anupama Singhla – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 07.05.2021 उ"घोषणा क" तार"ख/Pronouncement On: 07.05.2021 आदेश /O R D E R Per Bench: 1. These Set Of Twelve Appeals By The Assessee Are Directed Against The Common Order Of Learned Commissioner Of Income Tax, [In Short “The Ld. Cit(A)], Valsad. Out Of Which Six Appeals Relates To Confirming The Order Passed Under Section 201(1)/201(1A) Read With Section 206C (6A) & Remaining Six Appeal Relates To Penalty Levied Under Section 271Ca Of Income Tax Act For Violation Of Section 206C (6A). 2. These Appeals Came Up Hearing On 7Th May, 2021. The Assessee Has Already Filed Application Dated 18.01.2021

Section 201(1)Section 206CSection 271C

1)/201(1A) read with section 206C (6A) and remaining six appeal relates to penalty levied under section 271CA of Income tax Act for violation of section 206C (6A). 2. These appeals came up hearing on 7th May, 2021. The assessee has already filed application dated 18.01.2021 ITA Nos.591 to 596/SRT/2018 for Assessment Years.2008-09 to 2013-14 Mahendra Brothers Exports

M/S MAHENDRA BROTHERS EXPORTS PVT. LTD.,SURAT vs. THE JCIT (TDS), SURAT

The appeals of the assessee are dismissed as withdrawn

ITA 592/SRT/2018[2009-10]Status: DisposedITAT Surat06 May 2021AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A Nos.591 To 596/Srt/2018 आ.अ.सं./I.T.A Nos.1155 To 1160/Ahd/2015 "नधा"रण वष"/Assessment Years: 2008-09 To 2013-14 M/S Mahendra Brothers Pvt. Ltd., Vs. The Jcit (Tds), At & Post. Jamalpore, Gandhevi Surat. Road, Navsari, Surat-396445. [Pan: Aafcm 0246 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Ms Priya Kumar - Ca राज"वक"ओर से /Revenue By Ms Anupama Singhla – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 07.05.2021 उ"घोषणा क" तार"ख/Pronouncement On: 07.05.2021 आदेश /O R D E R Per Bench: 1. These Set Of Twelve Appeals By The Assessee Are Directed Against The Common Order Of Learned Commissioner Of Income Tax, [In Short “The Ld. Cit(A)], Valsad. Out Of Which Six Appeals Relates To Confirming The Order Passed Under Section 201(1)/201(1A) Read With Section 206C (6A) & Remaining Six Appeal Relates To Penalty Levied Under Section 271Ca Of Income Tax Act For Violation Of Section 206C (6A). 2. These Appeals Came Up Hearing On 7Th May, 2021. The Assessee Has Already Filed Application Dated 18.01.2021

Section 201(1)Section 206CSection 271C

1)/201(1A) read with section 206C (6A) and remaining six appeal relates to penalty levied under section 271CA of Income tax Act for violation of section 206C (6A). 2. These appeals came up hearing on 7th May, 2021. The assessee has already filed application dated 18.01.2021 ITA Nos.591 to 596/SRT/2018 for Assessment Years.2008-09 to 2013-14 Mahendra Brothers Exports

MAHENDRA BROTHERS EXPORTS PVT. LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, TDS,, VALSAD

The appeals of the assessee are dismissed as withdrawn

ITA 1156/AHD/2015[2009-10]Status: DisposedITAT Surat06 May 2021AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A Nos.591 To 596/Srt/2018 आ.अ.सं./I.T.A Nos.1155 To 1160/Ahd/2015 "नधा"रण वष"/Assessment Years: 2008-09 To 2013-14 M/S Mahendra Brothers Pvt. Ltd., Vs. The Jcit (Tds), At & Post. Jamalpore, Gandhevi Surat. Road, Navsari, Surat-396445. [Pan: Aafcm 0246 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Ms Priya Kumar - Ca राज"वक"ओर से /Revenue By Ms Anupama Singhla – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 07.05.2021 उ"घोषणा क" तार"ख/Pronouncement On: 07.05.2021 आदेश /O R D E R Per Bench: 1. These Set Of Twelve Appeals By The Assessee Are Directed Against The Common Order Of Learned Commissioner Of Income Tax, [In Short “The Ld. Cit(A)], Valsad. Out Of Which Six Appeals Relates To Confirming The Order Passed Under Section 201(1)/201(1A) Read With Section 206C (6A) & Remaining Six Appeal Relates To Penalty Levied Under Section 271Ca Of Income Tax Act For Violation Of Section 206C (6A). 2. These Appeals Came Up Hearing On 7Th May, 2021. The Assessee Has Already Filed Application Dated 18.01.2021

Section 201(1)Section 206CSection 271C

1)/201(1A) read with section 206C (6A) and remaining six appeal relates to penalty levied under section 271CA of Income tax Act for violation of section 206C (6A). 2. These appeals came up hearing on 7th May, 2021. The assessee has already filed application dated 18.01.2021 ITA Nos.591 to 596/SRT/2018 for Assessment Years.2008-09 to 2013-14 Mahendra Brothers Exports

M/S MAHENDRA BROTHERS EXPORTS PVT. LTD.,SURAT vs. THE JCIT(TDS), , SURAT

The appeals of the assessee are dismissed as withdrawn

ITA 593/SRT/2018[2010-11]Status: DisposedITAT Surat06 May 2021AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A Nos.591 To 596/Srt/2018 आ.अ.सं./I.T.A Nos.1155 To 1160/Ahd/2015 "नधा"रण वष"/Assessment Years: 2008-09 To 2013-14 M/S Mahendra Brothers Pvt. Ltd., Vs. The Jcit (Tds), At & Post. Jamalpore, Gandhevi Surat. Road, Navsari, Surat-396445. [Pan: Aafcm 0246 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Ms Priya Kumar - Ca राज"वक"ओर से /Revenue By Ms Anupama Singhla – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 07.05.2021 उ"घोषणा क" तार"ख/Pronouncement On: 07.05.2021 आदेश /O R D E R Per Bench: 1. These Set Of Twelve Appeals By The Assessee Are Directed Against The Common Order Of Learned Commissioner Of Income Tax, [In Short “The Ld. Cit(A)], Valsad. Out Of Which Six Appeals Relates To Confirming The Order Passed Under Section 201(1)/201(1A) Read With Section 206C (6A) & Remaining Six Appeal Relates To Penalty Levied Under Section 271Ca Of Income Tax Act For Violation Of Section 206C (6A). 2. These Appeals Came Up Hearing On 7Th May, 2021. The Assessee Has Already Filed Application Dated 18.01.2021

Section 201(1)Section 206CSection 271C

1)/201(1A) read with section 206C (6A) and remaining six appeal relates to penalty levied under section 271CA of Income tax Act for violation of section 206C (6A). 2. These appeals came up hearing on 7th May, 2021. The assessee has already filed application dated 18.01.2021 ITA Nos.591 to 596/SRT/2018 for Assessment Years.2008-09 to 2013-14 Mahendra Brothers Exports

RAHUL COAL INDIA PRIVATE LIMITED ,SURAT vs. ITO TDS-2, SURAT

In the result, appeal of the assessee is allowed

ITA 1220/SRT/2024[2013-14]Status: DisposedITAT Surat29 Apr 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1220/Srt/2024 Assessment Year: (2013-14) (Physical Hearing) Rahul Coal India Pvt. Ltd. Vs. The Addl. Cit (Tds), 429-432 Golden Point, Ring Road, Surat, Nr. Bsnl Office, Surat-395 002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcr1044D (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/02/2025 Date Of Pronouncement 29/04/2025

Section 133ASection 201(1)Section 206Section 206CSection 206C(1)Section 250Section 271CSection 271C(1)(a)

TDS) rejected the reply of appellant and passed the penalty order on 25.02.2022, mainly on the ground that had the survey not taken place, the assessee would not have suo motu complied with the TCS provisions of the Act. He held the appellant as assessee in default because it contravened provisions of section 206C(1