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7,903 results for “TDS”+ Exemptionclear

Sorted by relevance

Mumbai1,811Delhi1,797Bangalore1,054Chennai821Kolkata460Ahmedabad233Karnataka200Pune168Chandigarh161Jaipur157Nagpur130Hyderabad128Cochin114Indore87Lucknow82Raipur81Visakhapatnam55Surat44Rajkot36Cuttack33Amritsar33Jodhpur26Guwahati26Telangana24Dehradun22Panaji15Agra13Patna13Varanasi12Ranchi11Jabalpur10SC9Kerala8Rajasthan7Himachal Pradesh6Allahabad5Calcutta3Punjab & Haryana3J&K2A.K. SIKRI ROHINTON FALI NARIMAN1Gauhati1Orissa1

Key Topics

Section 201(1)188Section 201126Section 10121Section 192120TDS92Survey u/s 133A64Section 133A62Section 26018Section 6916Section 12A13

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (HILL ROAD BRANCH),MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

ITA 6432/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

exemption from TDS liabilities u/s 194A(3)(v) of the\nAct. Hence, the order of AO was upheld and the appeal

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MAHIM BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

Appeal of the assessee is partly allowed for statistical purposes

Showing 1–20 of 7,903 · Page 1 of 396

...
Disallowance12
Exemption11
ITA 6440/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)

TDS. Since the assessee is a Co-op. society engaged in the business of banking, the exemption from TDS is not available

CITIZEN CREDIT CO-OPERATIVE BANK LTD (KALINA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

ITA 6400/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. Since the assessee is a Co-op. society engaged in the\nbusiness of banking, the exemption from TDS is not available

DCIT, BANGALORE vs. SIR M. VISWESHWARAIAH CO-OP BANK LTD.,, BANGALORE

ITA 790/BANG/2015[2013-14]Status: DisposedITAT Bangalore24 Feb 2016AY 2013-14

Bench: Shri Vijaypal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sunil Kumar Agarwala, JCIT (D.R)
Section 133ASection 194ASection 194A(3)(i)Section 194A(3)(v)Section 201(1)Section 3

Exempt TDS to Non- Exempt TDS to be made Exempt be Member made According to him the above chart would

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (MAROL BRANCH) ,MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

ITA 6436/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. Since the assessee is a Co-op. society engaged in the\nbusiness of banking, the exemption from TDS is not available

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (SAHAR BRANCH),MUMBAI vs. ITO (TDS)-WARD 1(1)(4), MUMBAI

ITA 6442/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

business is exempt from deducting TDS on interest paid to other cooperative societies, or if specific provisions mandating TDS deduction apply." } }

CITIZEN CREDIT CO-OPERATIVE BANK LTD (VAKOLA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

ITA 6393/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

exemption from TDS liabilities u/s 194A(3)(v) of the\nAct. Hence, the order of AO was upheld and the appeal

M/S. MYSORE CO-OPERATIVE BANK LTD,MYSORE vs. INCOME TAX OFFICER, TDS WARD, MYSORE

ITA 1956/BANG/2018[2013-14]Status: DisposedITAT Bangalore19 Mar 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2013-14

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Kannan Narayana, Jt. CIT(DR)(ITAT), Bengaluru
Section 133ASection 156Section 194ASection 194A(3)(v)Section 201Section 201(1)Section 206C(6)

Exempt TDS to be made Exempt TDS to be made Member According to him the above chart would clearly show

CITIZEN CREDIT CO-OPERATIVE BANK LTD,MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

ITA 6386/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. Since the assessee is a Co-op. society engaged in the\n25\nbusiness of banking, the exemption from TDS

CITIZENCREDIT CO OPERATIVE BANK LIMITED ,DADAR BRANCH vs. ITO (TDS)1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

ITA 6416/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. Since the assessee is a Co-op. society engaged in the\nbusiness of banking, the exemption from TDS is not available

CITIZEN CREDIT CO-OPERATIVE BANK LTD (VIKHROLI BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

ITA 6397/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. Since the assessee is a Co-op. society engaged in the\nbusiness of banking, the exemption from TDS is not available

CITIZENCREDIT CO-OPERTIVE BANK LIMITED (COLABA BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

ITA 6420/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

exemption from TDS liabilities u/s 194A(3)(v) of the\nAct. Hence, the order of AO was upheld and the appeal

CITIZEN CREDIT CO-OPERATIVE BANK LTD (GOREGAON BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

ITA 6403/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. Since the assessee is a Co-op. society engaged in the\nbusiness of banking, the exemption from TDS is not available

CITIZENCREDIT CO-OPERATIVE BANK LIMITED (HILL ROAD BRANCH),MUMBAI vs. ITO (TDS) WARD 1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

ITA 6431/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. Since the assessee is a Co-op. society engaged in the\nbusiness of banking, the exemption from TDS is not available

CITIZENCREDIT CO OPERATIVE BANK LIMITED( DADAR BRANCH) ,MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

ITA 6415/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)

exempt from deducting TDS on interest paid to other co-operative societies, considering specific provisions versus general exemptions under Section

CITIZEN CREDIT CO.OPERATIVE BANK LTD.,,MUMBAI vs. ITO (TDS)-1(1)(4),, MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

ITA 6040/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. Since the assessee is a Co-op. society engaged in the\nbusiness of banking, the exemption from TDS is not available

CITIZEN CREDIT CO.OPERATIVE BANK LTD.,,MUMBAI vs. ITO (TDS)-1(1)(4),, MUMBAI

ITA 6039/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

exemption from TDS liabilities u/s 194A(3)(v) of the\nAct. Hence, the order of AO was upheld and the appeal

ITO, MYSORE vs. THE MYSORE MERCHANT CO-OPERATIVE BANK LTD.,, MYSORE

ITA 86/BANG/2015[2011-12]Status: DisposedITAT Bangalore29 Jun 2015AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Ms. Vinutha, C.A
Section 133ASection 144ASection 194A(3)Section 194A(3)(v)Section 194A(3)(viia)Section 201Section 201(1)

Exempt TDS to Non-Member Exempt TDS to be made Exempt be made According to him the above chart would

CITIZEN CREDIT CO-OPERATIVE BANK LTD (AMBOLI BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

ITA 6389/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

exemption from TDS liabilities u/s 194A(3)(v) of the\nAct. Hence, the order of AO was upheld and the appeal

CITIZENCREDIT CO OPERATIVE BANK LIMITED (SANTACRUZ BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

ITA 6426/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
Section 194ASection 194A(3)(v)Section 2(19)Section 201Section 201(1)Section 250

TDS. Since the assessee is a Co-op. society engaged in the\nbusiness of banking, the exemption from TDS is not available