What is the leading case on Section 194IA of the Income Tax Act?

Dundlod Shikshan Sansthan v. Union of India (63 Taxmann.com 243) is the decision most relied on for Section 194IA, cited in 397 judgments.

How many judgments are there on Section 194IA?

BharatTax indexes 61 ITAT, High Court and Supreme Court judgments that turn on Section 194IA of the Income Tax Act, 1961.

Section 194IA of the Income Tax Act

The decision most relied on for Section 194IA is Dundlod Shikshan Sansthan v. Union of India (63 Taxmann.com 243), cited in 397 of the 61 judgments on BharatTax that turn on this section.

Leading authorities on Section 194IA

Dundlod Shikshan Sansthan v. Union of India

63 Taxmann.com 243 · 2015 · High Court

397

citing judgments

Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others

392 ITR 457 · 2017 · High Court

217

citing judgments

137 (Guj.) IV. Qatalys Software Technologies (P.) Ltd. v. UOI

115 Taxmann.com 345 · 2020 · High Court

178

citing judgments

Intimations issued under Section 200A cannot levy fee under Section 234E for belated filing of TDS statements that relate to periods prior to June 1, 2015, as the amendment to Section 200A allowing such levy is prospective from June 1, 2015.

Krishak Bharati Cooperative Ld v. DCIT

23 Taxmann.com 265 · 2012 · High Court

147

citing judgments

The rule of consistency does not override the correct application of law and should not be applied if it leads to an anomalous outcome.

Gajanan Constructions v. Dy, CIT

161 ITD 313 · 2016 · ITAT

143

citing judgments

The levy of late fees under Section 234E in an intimation under Section 200A for TDS statements filed prior to June 1, 2015, is not permissible in law.

Rohitasava Chand v. CIT

306 ITR 242 · 2008 · High Court

citing judgments

Receipt of a non-compete fee, even if it does not alter the assessee's business structure, impairs the carrying on of their activity, constituting a loss of a source of income.

Dr. Amrit Lai Mangal v. Union of India

62 Taxmann.com 310 · 2015 · High Court

citing judgments

Chandigarh (iii) Meeraj Estate & Developers v. DCIT

116 ITD 301 · 2009 · ITAT

citing judgments

The amount collected in advance for a specific purpose is not considered income under sections 4 and 5 of the Income-tax Act, unless the assessee performs the function for which the amount was collected and the associated liability is discharged. Consequently, the entire amount with an attached liability cannot be taxed as income.

(i) Rajesh Kourani v. UOI

103 Taxmann.com 290 · 2019 · High Court

citing judgments

Arunachalam v. CIT

227 ITR 222 · 1997 · Supreme Court

citing judgments

Judgments on Section 194IA

DCIT, CENTRAL CIRCLE-30, NEW DELHI vs. SHALIMAR CORP. LTD, MUMBAI

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

ITA 3068/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Subhash Aggarwal, AdvFor Respondent: Shri Mahesh Rajani, CIT-DR

Section 143(3)Section 153ASection 68

SHALIMAR CORP LTD,LUCKNOW vs. DCIT, CENTRAL CIRCLE-30, NEW DELHI

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

ITA 2769/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Subhash Aggarwal, AdvFor Respondent: Shri Mahesh Rajani, CIT-DR

Section 143(3)Section 153ASection 68

M/S SUGEE TEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4),MUMBAI, MUMBAI

In the result, appeals of the assessee bearing ITA No

ITA 8287/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Mar 2026AY 2022-23

Bench: Shri. Arun Khodpia

For Appellant: Ms. Vinita ShahFor Respondent: Shri. Sanjeev Bhagat Sr. AR

Section 133ASection 194ISection 201Section 201(1)Section 250

M/S SUGEE TEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4),MUMBAI, MUMBAI

In the result, appeals of the assessee bearing ITA No

ITA 8285/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Mar 2026AY 2019-20

Bench: Shri. Arun Khodpia

For Appellant: Ms. Vinita ShahFor Respondent: Shri. Sanjeev Bhagat Sr. AR

Section 133ASection 194ISection 201Section 201(1)Section 250

M/S SUGEE TEN DEVELOPERS LLP,MUMBAI vs. THE INCOME TAX OFFICER, TDS WARD 2(2)(4),MUMBAI, MUMBAI

In the result, appeals of the assessee bearing ITA No

ITA 8284/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Mar 2026AY 2018-19

Bench: Shri. Arun Khodpia

For Appellant: Ms. Vinita ShahFor Respondent: Shri. Sanjeev Bhagat Sr. AR

Section 133ASection 194ISection 201Section 201(1)Section 250

SIVASUNDAR SELVAKUMARI,CHENNAI vs. ITO, NCW-1(6), CHENNAI

In the result, the appeal of the assessee is allowed

ITA 3154/CHNY/2025[2016-17]Status: DisposedITAT Chennai04 Mar 2026AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. G. Baskar, AdvocateFor Respondent: Shri. N. Balakrishnan, CIT

Section 139(4)Section 144BSection 147Section 194ISection 45

KEMPAIAH NAGARAJ,BANGALORE vs. NA, NA

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

ITA 2651/BANG/2025[2016-17]Status: DisposedITAT Bangalore27 Feb 2026AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2016-17

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Balusamy N, JCIT-DR

Section 142(1)Section 143(2)Section 148Section 148ASection 151ASection 194ISection 54F

ARCHANA RAVI KUMAR ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(5), BENGALURU

In the result stay petition becomes infructuous and hence dismissed

ITA 2523/BANG/2025[2018-19]Status: DisposedITAT Bangalore17 Feb 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeysa No.142/Bang/2025 & Assessment Year : 2018-19

For Appellant: Shri Pranav Krishna, AdvocateFor Respondent: Shri Balusamy N., Jt.CIT(DR)(ITAT), Bengaluru

Section 144Section 147Section 148Section 148ASection 194I

CRYSTAL ICE AND COLD STOR AGE,MANGALORE vs. INCOME TAX OFFICER, WARD-1(1), MANGALURU

In the result, Appeal filed by the Assessee is allowed for statistical purposes

ITA 2309/BANG/2025[2016-17]Status: DisposedITAT Bangalore30 Jan 2026AY 2016-17

Bench: Shri Prashant Maharishi, Vice –Assessment Year :2016-17 M/S. Crystal Ice & Cold Storage, Plot No. 395-A1 Industrial Area, The Income Tax Officer, Baikampady New, Mangalore, Ward-1(1), Vs. Mangaluru, Karnataka – 575011. Mangaluru. Pan: Aaefc9692E Appellant Respondent

For Appellant: Shri Narendra Sharma, Advocate

Section 139(1)Section 147Section 148Section 194I

GUMAN SINGH KUSHWAH,SHIVPURI vs. INCOME TAX OFFICER, ASHOKNAGAR

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

ITA 544/AGR/2025[2014-15]Status: DisposedITAT Agra22 Jan 2026AY 2014-15

Bench: Shri M. Balaganeshgumnam Singh Kushwah, Vs. Income Tax Officer, Infront Of Collector Kothi, Ashok Nagar, Shiv Colony, Shivpuri, Mp Mp (Appellant) (Respondent) Pan: Bcjpk2729Q Assessee By : Shri Ashish Goyal, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 22/01/2026

For Appellant: Shri Ashish Goyal, CAFor Respondent: Shri Anil Kumar, Sr. DR

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 194Section 194ISection 201Section 206ASection 50C

AKSHITA VIKRANT PATEL,SURAT vs. INCOME TAX OFFICER- WARD 2(3)(6), SURAT

In the result, the appeal of the assesse is allowed

ITA 777/SRT/2024[2015-16]Status: HeardITAT Surat21 Jan 2026AY 2015-16

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

For Appellant: Shri PM Jagashetha, C.AFor Respondent: Ms. Namita Patel. Sr. D.R

Section 194ISection 54F

SMT. SHREE JAIN ,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(2), MUMBAI

In the result, we hold that

ITA 2565/MUM/2025[2016-17]Status: DisposedITAT Mumbai20 Jan 2026AY 2016-17

Bench: Shri Sandeep Gosain & Shri Bijayananda Prusethsmt. Shree Jain, 17/1, Vs. The Assistant Commissioner Of Income Anurag Ali Asker Rod, Off. Tax, Central Circle-5(2), Mumbai. Chunningham Road, 1/24, Room No.634, Aayakar Bhawan, Marsh Bangalore-560052. Karve Road, Churchgate, Mumbai- 400020. Pan/Gir No:Aarpj4573A (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 147Section 148Section 234ASection 250Section 271(1)(c)

PRASANTH PUTTAMAREDDY,NELLORE vs. INCOME TAX OFFICER, WARD-1, NELLORE

In the result, the appeal filed by the assessee in ITA

ITA 1555/HYD/2025[2016-17]Status: DisposedITAT Hyderabad03 Dec 2025AY 2016-17

Bench: the Ld. CIT(A).

Section 133(6)Section 147Section 148Section 194ISection 271(1)(c)Section 69

PRASANTH PUTTAMAREDDY,NELLORE vs. INCOME TAX OFFICER, WARD-1, NELLORE

In the result, the appeal filed by the assessee in ITA

ITA 1554/HYD/2025[2016-17]Status: DisposedITAT Hyderabad03 Dec 2025AY 2016-17

Bench: the Ld. CIT(A).

Section 133(6)Section 147Section 148Section 194ISection 271(1)(c)Section 69

SHRI SUBASH GUPTA,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

In the result, the appeal of the assessee is allowed

ITA 671/ASR/2024[2018-19]Status: DisposedITAT Amritsar25 Nov 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Joginder Singh, C. A

Section 115BSection 143(3)Section 194Section 250Section 69

CELEBRITY REALCON (P) LTD,DELHI vs. ITO WARD-49(3), DELHI

In the result, Appeal of the Assessee is allowed

ITA 3706/DEL/2025[2012-13]Status: DisposedITAT Delhi30 Oct 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandracelebrity Realcon (P) Ltd. Vs Ito 10, New Rajdhani Enclave, Ward 49(3), Delhi Vikas Marg, Delhi-110092 Pan: Aadcc8384M Appellant Respondent Assessee By Sh. Amit Goel, Adv, Shri Pranav Yadav, Adv Revenue By Ms.Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 16/10/2025 Date Of Pronouncement 30/10/2025 Order

Section 194Section 194ASection 194ISection 201(1)