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51 results for “TDS”+ Section 90(1)clear

Sorted by relevance

Mumbai1,704Delhi1,561Bangalore684Chennai523Kolkata406Cochin268Hyderabad234Ahmedabad197Jaipur164Indore161Raipur152Karnataka126Chandigarh89Pune86Surat51Nagpur50Lucknow46Visakhapatnam33Rajkot30Guwahati24Cuttack22Ranchi20Jodhpur17Telangana13SC11Dehradun10Amritsar9Patna8Agra5Panaji3Calcutta2Punjab & Haryana2Jabalpur2Varanasi1

Key Topics

Section 143(3)34Addition to Income31TDS18Disallowance16Section 26315Section 271(1)(c)15Deduction13Section 200A12Section 80P(2)12Section 250

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 months commencing from May 2015 till end of September 2016, was also rejected

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

Showing 1–20 of 51 · Page 1 of 3

12
Section 36(1)(va)11
Section 6811

In the result, the appeal of the Revenue is dismissed

ITA 1509/AHD/2016[2011-12]Status: DisposedITAT Surat04 May 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena

Section 131Section 143Section 143(3)Section 14ASection 154Section 68

TDS, Circle- Ranchi under section 131 (1)(d) of the Act to conduct enquiries in case of the lenders based at Ranchi. The said officers have sent the enquiry reports, which are framing part of assessment order. The findings of the AO as per chart is as under: S. Name of the Alleged Findings of enquiry N. Lenders Loan(includi

VITRAG PRINTS,SURAT vs. NFAC, DELHI

In the result, appeal filed by the assessee is allowed for statistical purposes in above terms

ITA 338/SRT/2023[2015-16]Status: DisposedITAT Surat14 Dec 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.338/Srt/2023 Assessment Year: (2015-16) (Physical Hearing) Vitrag Prints, Vs. The Acit (Osd), K-2619 To 2622, Millenium Ward -1(2)(5), Textile Market Ring Road, Surat. Surat - 395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfv5612L (Appellant) (Respondent) Appellant By Shri Jaykishan Goel, Ca Shri Vinod Kumar, Sr. Dr Respondent By 22/09/2023 Date Of Hearing Date Of Pronouncement 14/12/2023

Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 145(3)Section 40A(2)(b)

90,330/-. The return of income was processed u/s 143(1) of the Income Tax Act, 1961. The assessee`s case has been selected for Limited scrutiny under CASS due to Mismatch in amount paid to related persons u/s 40A(2)(b) reported in Audit Report and ITR and Large other expenses claimed in the Profit & Loss account. Thereafter notice

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

In the result ground No. 4 of the appeal is allowed

ITA 262/AHD/2017[2013-14]Status: DisposedITAT Surat09 Oct 2020AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr Arjun Lal Saini, Hon'Ble(Virtual Court - Virtual Hearing) आ.अ.सं./I.T.A No.262/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 Sach Electro Mech Pvt. Ltd., V The Income Tax Officer, C/2, Maheshwari Apartment, S Ward-2(1)(2), Surat. Timaliyawad, Nanpura, . Surat – 395 001. [Pan: Aaics 8963 M] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Manish J.Shah – Ar राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

Section 143(3)Section 14ASection 2(24)(x)Section 36(1)(v)Section 36(1)(va)Section 37Section 40Section 43B

section 36(1)(va) of Rs. 3,11,536/-, disallowed Rs. 90,637/- being the payment of interest to the Kotak Mahindra Prime Ltd., disallowed Rs.1,27,628/- the interest paid on late payment of TDS

RUGHNATHPURA SAURASHTRA NAGRIK DHIRAN SAHAKARI MANDLI LTD,SURAT vs. DCIT, CIRCLE-3(1), SURAT

In the result, both the grounds of appeal raised by assessee are dismissed

ITA 550/SRT/2019[2008-09]Status: DisposedITAT Surat23 Nov 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 271(1)(c)Section 274Section 80P(2)

90,550/- is concerned, we find that Saurashtra Nagrik Dhiran Sahakari Mandli Ltd. Vs DCIT such interest income was not offered by the assessee while filing return of income, and on similar addition, we have upheld the penalty for A.Y. 2008- 09, therefore, the penalty on such addition is upheld. 10. In the result, this appeal of assessee is also

RUGHNATHPURA SAURASHTRA NAGRIK DHIRAN SAHAKARI MANDLI LTD,SURAT vs. DCIT, CIRCLE-3(1), SURAT

In the result, both the grounds of appeal raised by assessee are dismissed

ITA 552/SRT/2019[2014-15]Status: DisposedITAT Surat23 Nov 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 271(1)(c)Section 274Section 80P(2)

90,550/- is concerned, we find that Saurashtra Nagrik Dhiran Sahakari Mandli Ltd. Vs DCIT such interest income was not offered by the assessee while filing return of income, and on similar addition, we have upheld the penalty for A.Y. 2008- 09, therefore, the penalty on such addition is upheld. 10. In the result, this appeal of assessee is also

RUGHNATHPURA SAURASHTRA NAGRIK DHIRAN SAHAKARI MANDLI LTD,SURAT vs. DCIT, CIRCLE-3(1), SURAT

In the result, both the grounds of appeal raised by assessee are dismissed

ITA 551/SRT/2019[2012-13]Status: DisposedITAT Surat23 Nov 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 271(1)(c)Section 274Section 80P(2)

90,550/- is concerned, we find that Saurashtra Nagrik Dhiran Sahakari Mandli Ltd. Vs DCIT such interest income was not offered by the assessee while filing return of income, and on similar addition, we have upheld the penalty for A.Y. 2008- 09, therefore, the penalty on such addition is upheld. 10. In the result, this appeal of assessee is also

SYAMA DYNAMIC ENGINEERING PVT. LTD.,,SURAT vs. ASSTT. COMMISSIONER OF INCOME TAX, CPC, BANGALORE, SURAT

In the result, both the appeals filed by assessees are allowed for statistical purposes

ITA 12/SRT/2022[2017-18]Status: DisposedITAT Surat30 Dec 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.12 & 13/Srt/2022 "नधा"रणवष"/Assessment Years: (2017-18 To 2018-19) (Virtual Court Hearing) Syama Dynamics Engineering P. Ltd., Vs. The Acit, Cpc, 405-408, Shivalik Western, Dr. Vikram Bengaluru. Sarabhai Marg, Adajan, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatcs2932H Assessee By Shri Ashwin Shah, Ca With Shri Bhadreshbhai Respondent By Shri Vinod Kumar, Sr.Dr Date Of Hearing 20/12/2022 Date Of Pronouncement 30/12/2022

Section 143(1)Section 36(1)(va)

90,40,117 Out of the above, the learned ACIT CPC has made the addition on account of delay in making the payment of PF & ESI of Rs.1,73,96,729 under Section 36(1)(va) stated on the basis of Clause No.20(b) of Form No.3CD. In fact, out of Rs.1,73,96,729 the assessee employees contribution

SYAMA DYNAMIC ENGINEERING PVT. LTD.,,SURAT vs. ASSTT. COMMISSIONER OF INCOME TAX, CPC, BANGALORE, SURAT

In the result, both the appeals filed by assessees are allowed for statistical purposes

ITA 13/SRT/2022[2018-19]Status: DisposedITAT Surat30 Dec 2022AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.12 & 13/Srt/2022 "नधा"रणवष"/Assessment Years: (2017-18 To 2018-19) (Virtual Court Hearing) Syama Dynamics Engineering P. Ltd., Vs. The Acit, Cpc, 405-408, Shivalik Western, Dr. Vikram Bengaluru. Sarabhai Marg, Adajan, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aatcs2932H Assessee By Shri Ashwin Shah, Ca With Shri Bhadreshbhai Respondent By Shri Vinod Kumar, Sr.Dr Date Of Hearing 20/12/2022 Date Of Pronouncement 30/12/2022

Section 143(1)Section 36(1)(va)

90,40,117 Out of the above, the learned ACIT CPC has made the addition on account of delay in making the payment of PF & ESI of Rs.1,73,96,729 under Section 36(1)(va) stated on the basis of Clause No.20(b) of Form No.3CD. In fact, out of Rs.1,73,96,729 the assessee employees contribution

ACIT, CENTRAL CIRCLE, VAPI vs. M/S. SHAH VIRCHAND GOVANJI JEWELLERS PVT. LTD, SURAT

In the result, ground No. 2 of appeal raised by revenue is also dismissed

ITA 176/SRT/2020[2012-13]Status: DisposedITAT Surat08 Sept 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: “1. On the facts and circumstances o
Section 254(1)Section 68

90,672/- being advance from customers considered by the AO as unexplained Credit under Section 68 of the Act. The advance received from customers are duly accounted for in the books of accounts and shown as payable under the head of current liability. Your appellant contends that the said amount has already included in Sales Turnover in subsequent years whenever

ACIT, CENTRAL CIRCLE, VAPI vs. M/S. SHAH VIRCHAND GOVANJI JEWELLERS PVT. LTD, SURAT

In the result, ground No. 2 of appeal raised by revenue is also dismissed

ITA 175/SRT/2020[2010-11]Status: DisposedITAT Surat08 Sept 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: “1. On the facts and circumstances o
Section 254(1)Section 68

90,672/- being advance from customers considered by the AO as unexplained Credit under Section 68 of the Act. The advance received from customers are duly accounted for in the books of accounts and shown as payable under the head of current liability. Your appellant contends that the said amount has already included in Sales Turnover in subsequent years whenever

HARMONY YARNS PVT. LTD.,SURAT vs. PR. COMMISSIONER OF INCOME TAX -1, SURAT

In the result, the appeal filed by the assessee is partly allowed in above terms

ITA 348/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.348/Srt/2023 Assessment Year: (2018-19) (Physical Hearing) Harmony Yarns Private Vs. The Pcit-1, Limited, Surat Plot-65, 1St Floor Subhash Nagar Society, Ghod Dod Road, Nr. Ram Chowk, Surat – 395001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach5895F (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Airiju Jaikaran, Cit(Dr) Date Of Hearing 12/10/2023 23/11/2023 Date Of Pronouncement

Section 143(3)Section 263Section 36(1)(va)Section 68

90,210 14 Date of Order 27/10/2021 4 ITA No.348/SRT/2023/AY.2018-19 Harmony Yarns Pvt. Ltd. 15 DIN ITBA/AST/S/143(3)/2020-21/1030101465(1) ASSESSMENT ORDER 1. The case was selected for complete scrutiny assessment under the E- assessment Scheme, 2019 on the following issues: S No. issues 1. Transactions with Company whose Registration has been Cancelled by MCA. From the above extract

ABHYUTHTHAN GRAM VIKAS MANDAL,SURAT vs. CIT EXEMPTION, AHMEDABAD

In the result, the appeal of the assessee and the Revenue, both are dismissed

ITA 838/SRT/2025[2018-19]Status: DisposedITAT Surat19 Feb 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 11Section 11(1)Section 13(1)(c)Section 194CSection 2(15)Section 250

90,965/-). 5. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A), after considering the submissions of the assessee and examining the material placed on record, granted partial relief. While the Ld. CIT(A) deleted the addition of Rs. 2,19,43,348/- made by the ITO Vs. Abhyuththan Gram

INCOME TAX OFFICER (EXEMPTION), WARD-SURAT, SURAT vs. ABHYUTHTHAN GRAM VIKAS MANDAL, SURAT

In the result, the appeal of the assessee and the Revenue, both are dismissed

ITA 902/SRT/2025[2018-19]Status: DisposedITAT Surat19 Feb 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 11Section 11(1)Section 13(1)(c)Section 194CSection 2(15)Section 250

90,965/-). 5. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A), after considering the submissions of the assessee and examining the material placed on record, granted partial relief. While the Ld. CIT(A) deleted the addition of Rs. 2,19,43,348/- made by the ITO Vs. Abhyuththan Gram

RASIKLAL BAVCHANDBHAI AKBARI,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(4), SURAT, SURAT

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

ITA 44/SRT/2023[2016-17]Status: DisposedITAT Surat19 Apr 2023AY 2016-17

Bench: Shri Pawan Singh(Virtual Hearing) Rasiklal Bavchandbhai Akbari, I.T.O., 307, Santkrupa Apartment, Ward-3(3)(4), Vs. Matru Shakti Road, Kapodara Surat. Char Rasta, Surat, Gujarat- 395006. Pan No. Agmpa 6060 C Appellant/ Assessee Respondent/ Revenue

Section 254(1)

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 12/07/2022 for the Assessment Year (AY) 2016-17. The assessee has raised following grounds of appeal: “1

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

ITA 137/SRT/2023[2007-08]Status: DisposedITAT Surat26 Jun 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

90,732/-. 19. In the result, appeal filed by the assessee in ITA No.137/SRT/2023 for AY.2007-08 is allowed to the extent indicated above, whereas appeal filed by the Revenue in ITA No.129/SRT/2023 is dismissed. 20. We note that Ld. Counsel for the assessee submitted the following written submissions and explanations for AY.2008-09, which are reproduced below: “SEPARATE BOOKS OP ACCOUNT

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

ITA 130/SRT/2023[2008-09]Status: DisposedITAT Surat26 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

90,732/-. 19. In the result, appeal filed by the assessee in ITA No.137/SRT/2023 for AY.2007-08 is allowed to the extent indicated above, whereas appeal filed by the Revenue in ITA No.129/SRT/2023 is dismissed. 20. We note that Ld. Counsel for the assessee submitted the following written submissions and explanations for AY.2008-09, which are reproduced below: “SEPARATE BOOKS OP ACCOUNT

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

ITA 129/SRT/2023[2007-08]Status: DisposedITAT Surat26 Jun 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

90,732/-. 19. In the result, appeal filed by the assessee in ITA No.137/SRT/2023 for AY.2007-08 is allowed to the extent indicated above, whereas appeal filed by the Revenue in ITA No.129/SRT/2023 is dismissed. 20. We note that Ld. Counsel for the assessee submitted the following written submissions and explanations for AY.2008-09, which are reproduced below: “SEPARATE BOOKS OP ACCOUNT

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

ITA 138/SRT/2023[2008-09]Status: DisposedITAT Surat26 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

90,732/-. 19. In the result, appeal filed by the assessee in ITA No.137/SRT/2023 for AY.2007-08 is allowed to the extent indicated above, whereas appeal filed by the Revenue in ITA No.129/SRT/2023 is dismissed. 20. We note that Ld. Counsel for the assessee submitted the following written submissions and explanations for AY.2008-09, which are reproduced below: “SEPARATE BOOKS OP ACCOUNT

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

ITA 56/SRT/2023[2013-14]Status: DisposedITAT Surat21 Apr 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

Section 200A

TDS- CPC. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 4. Shri P.M.Jagasheth, Learned Counsel for the assessee, at the outset begins by pointing out that in case of all these thirteen appeals, the assessing officer levied the penalty under section 200A