Section 200 of the Income Tax Act

The decision most relied on for Section 200 is Sodex SVC India (P) Ltd. v. DCIT (TDS) 2(2) (92 Taxmann.com 260), cited in 86 of the 51 judgments on BharatTax that turn on this section.

Leading authorities on Section 200

Sodex SVC India (P) Ltd. v. DCIT (TDS) 2(2)
92 Taxmann.com 260 · 2018 · ITAT
86
citing judgments

A statutory provision is not construed to have retrospective operation unless such a construction is explicitly stated in the Act or arises by necessary and distinct implication.

Yashpal Sahni v. ACIT
293 ITR 539 · 2007 · High Court
38
citing judgments

Once tax has been deducted at source (TDS), the bar of section 205 applies, preventing the deductee from being asked to pay the tax again, even if the deductor fails to deposit the tax or issue TDS certificates.

State Bank of India v. Assistant Commissioner of Income-tax
144 Taxmann.com 131 · 2022 · Supreme Court
35
citing judgments

An assessee is required to deduct tax at source on reimbursements, even if the assessee acted under a bona fide belief that such reimbursements were exempt.

Troikaa Pharmaceuticals Ltd. v. UOI
68 Taxmann.com 299 · 2016 · High Court
34
citing judgments

An order under section 201(1) of the Income Tax Act for Assessment Year 2009-10 can be passed when the TDS statement is required to be filed.

Kartik Vijaysinh Sonavano v. DCIT
132 Taxmann.com 293 · 2021 · High Court
33
citing judgments

The tax department cannot speculate to deny the benefit of tax deducted at source by the employer to the petitioner.

Yashpal Sahni v. Rekha Hajarnavis
165 Taxmann 144 · 2007 · High Court
27
citing judgments
Asst. CIT v. Om Prakash Gattani
242 ITR 638 · 2000 · High Court
18
citing judgments
Lifestyle International (P.) Ltd. v. Assistant Commissioner of Income-tax
141 Taxmann.com 559 · 2022 · Reported
12
citing judgments
Smt. Ansuya Alva v. DCIT
278 ITR 206 · 2005 · High Court
11
citing judgments
Jiji Varghese v. Income Tax Officer (TDS)
139 Taxmann.com 339 · 2022 · High Court
8
citing judgments

Judgments on Section 200

HUTATMA JAIWANTRAO PATIL GIRLS HIGH SCHOOL & JUNIOR COLLEGE HIMAYATNAGAR,HIMAYATNAGAR NANDED vs. ITO TDS, NANDED

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

ITA 1917/PUN/2025[2013-14 24Q Q4]Status: DisposedITAT Pune16 Feb 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamoresl.

For Appellant: Shri Y. S. Nagla
Section 200ASection 200A(1)Section 234ESection 234E(2)Section 246Section 246(1)Section 246A(1)

ASSISTANT CONTROLLER F&A DIRECTORATE OF INDUSTRIES,SHIMLA vs. INCOME TAX OFFICER (TDS), WARD SHIMLA

ITA 98/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh09 Feb 2026AY 2017-18

Bench: the Ld. CIT(A) came to be dismissed without adjudication on merits, primarily on the ground that there was delay in filing of the appeal and that the assessee failed to respond to the notices issued by the Ld. CIT(A).

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Abhinav Bijwaria, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 194CSection 201Section 201(1)Section 271C

KARTHIK LAKSHMAN,CHENNAI vs. IYO, INTL TAXATIONWARD-1(2), CHENNAI

In the result, appeal of the assessee is allowed

ITA 2182/CHNY/2025[2024-25]Status: DisposedITAT Chennai30 Jan 2026AY 2024-25

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.2182/Chny/2025 िनधा"रण वष" /Assessment Year: 2024-25

For Respondent: Ms. R.Kavitha, Addl. CIT
Section 143(1)Section 205Section 250

ANIL KUMAR GANG,JODHPUR vs. ITO 3(1) JODHPUR, JODHPUR

ITA 5313/MUM/2025[2018-19]Status: DisposedITAT Mumbai07 Jan 2026AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Shri B. Laxmi Kanth
Section 143(1)Section 154

HARJAS LOGIC SYSTEMS PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE 10(1), CR BUILDING

Appeal is allowed for statistical purposes

ITA 2682/DEL/2025[2024-25]Status: DisposedITAT Delhi16 Oct 2025AY 2024-25

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Akshat Aggarwal, CAFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR
Section 143(1)Section 205Section 254(1)

NAIK NAIK AND CO ,MUMBAI vs. ACIT -16(3), MUMBAI

In the result we hold that the assessee is entitled to credit of TDS to the extent deduction from its receipts is established on the basis of the contemporaneous material placed on record

ITA 2915/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Sept 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(1)Section 205Section 234BSection 234C

SIBICHAKRAVATHI TENZINGH,NAMAKKAL vs. ITO,TDS,, SALEM

In the result, all the appeals filed by the assessee are allowed

ITA 1834/CHNY/2025[2014-15 FY 2013-14 (Q1)]Status: DisposedITAT Chennai26 Aug 2025

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr.T. S. LakshmiFor Respondent: Mr.Veeramany.K., IRS
Section 154Section 200ASection 220(2)Section 234E

SHASHI PRABHU & ASSOCIATES ,MUMBAI vs. ACIT, MUMBAI

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

ITA 2713/MUM/2025[2017-18]Status: DisposedITAT Mumbai12 Aug 2025AY 2017-18

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2017-18 Shashi Prabhu & Associates Assistant Commissioner Of C Wankhede Stadium, Income Tax, Mumbai D-Road, Churchgate, Mumbai - Vs. 400020 (Pan : Aaafs3813K) (Appellant) (Respondent) Present For: Assessee : Shri Bhupendra Karkhanis,Ca Revenue : Shri Leyaqat Ali Aafaqui, Sr. Ar Date Of Hearing : 04.08.2025 Date Of Pronouncement : 12.08.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Ld. Cit(A)- 4, Kolkata, Vide Order No. Itba/Apl/S/250/2024-25/1073259510(1), Dated 13.02.2025 Passed Against Intimation By Centralized Processing Centre, Bengaluru, U/S. 143(1) Of The Income-Tax Act (Hereinafter Referred To As The “Act”), Dated 09.03.2019 For Assessment Year 2017- 18. 2. Grounds Taken By The Assessee Are Reproduced As Under: " 1. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Granting Tds Credit Of Rs. 91,57,596/- Only As Against Rs. 1,31,74,662/- Claimed In The Income Tax Return Resulting In Short Granting Of Tds Credit On A Incorrect Assumption Of Fact That The Tds Credit Of Rs. 39,38,139 Had Already Been Allowed To Appellant Firm In Ay 2016-17, Which Is Wrong & Contrary To The Facts & Circumstances Of The Case, Provisions Of The Income Tax Act, 1961 & The Rules Made There Under.

For Appellant: Shri Bhupendra Karkhanis,CAFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR
Section 143(1)Section 234BSection 234C

CHATE TUTORIALS PVT LTD,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 480/PUN/2024[2022-23]Status: DisposedITAT Pune25 Jun 2025AY 2022-23

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2364/PUN/2024[2021-22]Status: DisposedITAT Pune25 Jun 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

ITA 2359/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

DHUSAN MOTORS PRIVATE LIMITED,KANNUR, KERALA vs. ITO, KANNUR, KERALA

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

ITA 287/COCH/2025[2021-22]Status: DisposedITAT Cochin23 Jun 2025AY 2021-22

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Shri Riju AC, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200Section 200ASection 200A(1)(c)Section 206CSection 234Section 234ESection 234E(3)

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. ACIT., CIRCLE-1, KHAMMAM

In the result, assessee’s appeals for the A

ITA 284/HYD/2024[2016-17]Status: DisposedITAT Hyderabad12 Jun 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.283, 284 & 286/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Singareni Collieries Vs. Acit, Circle – 1 Company Limited Khammam & Kothagudem Acit, Circle 13(1) Pan:Aaact8873F Hyderabad & आ.अपी.सं /Ita Nos.300, 301 & 308/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Vs. Singareni Collieries Dy. Cit, Circle 13(1) Company Limited Hyderabad Kothagudem Pan:Aaact8873F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Anil Kumar, Advocate राज" व "ारा/Revenue By:: Shri B Balakrishna, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/06/2025 घोषणा की तारीख/Pronouncement: 12/06/2025 आदेश/Order Per Bench: These 3 Sets Of Cross Appeals Filed By The Assessee As Well As The Revenue Are Directed Against The 3 Separate Orders All Dated 30/01/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys 2015-16, 2016-17 & 2020-21 Respectively. The Assessee As Well As The Revenue Have Raised The Following Grounds Of Appeals For 3 A.Ys:

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Shri B Balakrishna, CIT (DR)
Section 40A(9)

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. ACIT., CIRCLE- 1, KHAMMAM

In the result, assessee’s appeals for the A

ITA 283/HYD/2024[2015-16]Status: DisposedITAT Hyderabad12 Jun 2025AY 2015-16

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.283, 284 & 286/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Singareni Collieries Vs. Acit, Circle – 1 Company Limited Khammam & Kothagudem Acit, Circle 13(1) Pan:Aaact8873F Hyderabad & आ.अपी.सं /Ita Nos.300, 301 & 308/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Vs. Singareni Collieries Dy. Cit, Circle 13(1) Company Limited Hyderabad Kothagudem Pan:Aaact8873F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Anil Kumar, Advocate राज" व "ारा/Revenue By:: Shri B Balakrishna, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/06/2025 घोषणा की तारीख/Pronouncement: 12/06/2025 आदेश/Order Per Bench: These 3 Sets Of Cross Appeals Filed By The Assessee As Well As The Revenue Are Directed Against The 3 Separate Orders All Dated 30/01/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys 2015-16, 2016-17 & 2020-21 Respectively. The Assessee As Well As The Revenue Have Raised The Following Grounds Of Appeals For 3 A.Ys:

For Appellant: Shri M.V.Anil Kumar, AdvocateFor Respondent: : Shri B Balakrishna, CIT (DR)
Section 40A(9)

ARVIND FASHIONS LIMITED,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

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

ITA 913/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad29 May 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 14ASection 263

A2Z WASTE MANAGEMENT (RANCHI) LIMITED,HARYANA vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), INCOME TAX DEPARTMENT

ITA 4133/DEL/2024[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 4133/Del/2024 : Asstt. Year : 2013-14 Ita No. 4134/Del/2024 : Asstt. Year : 2013-14 Azz Waste Management (Ranchi) Vs Acit/Dcit(Tds), Ltd., O-116, 1St Floor, Dlf Ghaziabad, Shopping Mall, Arjun Marg, Dlf Uttar Pradesh-201010 City Phase, Gurgaon-122002 (Appellant) (Respondent) Pan No. Rtka06710E Assessee By : None Revenue By : Sh. Rajesh Tiwari, Sr. Dr Date Of Hearing: 21.05.2025 Date Of Pronouncement: 21.05.2025 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals For Assessment Year 2013- 14, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024–25/1066488593(1) Dated 08.07.2024, In Proceedings U/S 200A Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Rajesh Tiwari, Sr. DR
Section 200Section 200ASection 200A(1)(c)Section 234ESection 243E

STATE BANK OF INDIA,AMRITSAR vs. JOINT COMMISSIONER OF INDIA (IN-SITU), LUDHIANA

The appeal is dismissed

ITA 643/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

STATE BANK OF INDIA,CHANDIGARH vs. INCOME TAX OFFICER (TDS-1), CHANDIGARH

ITA 624/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT (TDS), CHANDIGARH

The appeal is dismissed

ITA 622/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

STATE BANK OF INDIA,PANCHKULA vs. DCIT/ACIT-TDS, CHANDIGARH

The appeal is dismissed

ITA 493/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Showing 1–20 of 51 · Page 1 of 3