Section 205 of the Income Tax Act

The decision most relied on for Section 205 is Yashpal Sahni v. ACIT (293 ITR 539), cited in 38 of the 31 judgments on BharatTax that turn on this section.

Leading authorities on Section 205

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.

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

An assessee is not liable for any consequences regarding TDS if the deductor deducted tax but failed to deposit it with the government.

Asst. CIT v. Om Prakash Gattani
242 ITR 638 · 2000 · High Court
18
citing judgments
Smt. Ansuya Alva v. DCIT
278 ITR 206 · 2005 · High Court
11
citing judgments
LSG Sky Chef India Pvt. Ltd. v. DCIT
45 Taxmann.com 256 · 2014 · Reported
11
citing judgments
Sanjay Sudan v. Assistant Commissioner of Income Tax
452 ITR 107 · 2023 · High Court
9
citing judgments
CIT v. Century Plyboards (I) Ltd.
153 Taxmann.com 179 · 2019 · High Court
8
citing judgments
Sumit D Rajani v. ACIT
49 Taxmann.com 31 · 2014 · High Court
6
citing judgments
Pushkar Prabhat Chandra Jain v. UOI
103 Taxmann.com 106 · 2019 · High Court
5
citing judgments

Judgments on Section 205

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

HEMANT ENTERPRISES,NASHIK vs. ACIT, CIRCLE 1, NASHIK, NASHIK

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

ITA 394/PUN/2025[2019-20]Status: DisposedITAT Pune30 Dec 2025AY 2019-20

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: Shri Deepa Khare-AdvocateFor Respondent: Shri A.D. Kulkarni, DR
Section 143(1)Section 154Section 199Section 234A

AMIT ASHOK CHANDWANI,PUNE vs. INCOME TAX OFFICER, PUNE

In the result, appeal of the assessee is allowed

ITA 1567/PUN/2025[2013-14]Status: DisposedITAT Pune12 Dec 2025AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1567/Pun/2025 िनधा"रण वष" / Assessment Year : 2013-14 Amit Ashok Chandwani, Vs. Dcit, Circle-14, Pune. Flat No.6, 4Th Floor, Padumji Villa, Nishat Talkies Lane, 10251025, New Nana Peth, Pune- 411002. Pan : Adnpc2333G Appellant Respondent Assessee By : Shri Pramot S. Shingte Revenue By Shri Deepak Kumar Kedia (Virtual) : Date Of Hearing : 14.10.2025 Date Of Pronouncement : 12.12.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.05.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2013-14. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Of The Case & In Law The Cit(А), Nfac Erred In Confirming The Action Of The Ao Of Not Granting Credit For Tcs Of Rs.74,14,161 By One Cromex Liquor Pvt. Ltd. (The Supplier) On The Ground Of It Being Not Reflected In Online Form 26As, Even Though The Appellant Has Paid Such Tcs To The Supplier Along With Respective Bill Payments. The Appellant Prays That The Ao Be Directed To Grant Credit For Tcs.

For Appellant: Shri Pramot S. Shingte
Section 143(2)Section 143(3)Section 205

AJAY KUMAR GOEL,BENGALURU vs. D.C.I.T., CIRCLE - 52(1),, KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 1533/KOL/2025[2024-2025]Status: DisposedITAT Kolkata24 Nov 2025AY 2024-2025

Bench: Shri George Mathan & Shri Sanjay Awasthiajay Kumar Goel Vs Dcit, Circle-52(1), Kolkata Sobha Magnolia, Flat No.C182, Bannerghatta Main Road, Bengaluru-560029 Pan No. :Aeapg 8383 C (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate & Abha Agarwal, Fca रधजस्व की ओर से /Revenue By : Shri Sandeep Lakra, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 24/11/2025 घोषणा की तारीख/Date Of Pronouncement : 24/11/2025

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri Sandeep Lakra, Sr. DR
Section 199Section 205

FLORIDA RETIREMENT SYSTEM ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -2(3)(1), MUMBAI

The appeal stands allowed in the aforesaid terms

ITA 1866/MUM/2025[2022-23]Status: DisposedITAT Mumbai21 Nov 2025AY 2022-23

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

Section 115ASection 144Section 144CSection 234Section 234BSection 270ASection 70Section 70(2)

NALINI TUKARAM NIKAM,PUNE vs. ITO WARD 2(3), PUNE

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

ITA 2747/PUN/2024[2017-18]Status: DisposedITAT Pune30 Oct 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2747/Pun/2024 Assessment Year : 2017-18

For Appellant: Shri Sharad ShahFor Respondent: Shri Harish Bist
Section 127Section 143(2)Section 143(3)Section 250Section 57

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

CHENTHANMARA KP NAIR,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX - 42(2)(1), MUMBAI, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 4979/MUM/2025[2018-2019]Status: DisposedITAT Mumbai26 Sept 2025AY 2018-2019

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailchenthanmara Kp Nair, G-103 Ekta Bhoomi Garden 1 & H Co-Op. Hsg Soc. Ltd., Datta Pada Road, Borivali (East), Mumbai ............... Appellant Mumbai - 400066 V/S Deputy Commissioner Of Income Tax – 42(2)(1), C41-43, G Block Bkc, Gilban Area, ……………… Respondent Bandra Kurla Complex, Bandra East, Mumbai - 400051 Pan : Acrpn1974B Assessee By : Shri Uday P. Shah Revenue By : Shri Vikas Chandra, Sr.Dr

For Appellant: Shri Uday P. ShahFor Respondent: Shri Vikas Chandra, Sr.DR
Section 143(1)Section 205Section 250

ERIC KEKI DASTUR,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEAL)-53, MUMBAI

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

ITA 2391/MUM/2025[2011-12]Status: DisposedITAT Mumbai24 Jul 2025AY 2011-12

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2011-12

For Appellant: Shri RajanRaichura, CAFor Respondent: Shri Hemanshu Joshi, SR DR
Section 143(1)Section 154Section 154oSection 205

NIXA FINCAP PVT. LTD., MUMBAI,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is dismissed

ITA 170/RPR/2025[2020-21]Status: DisposedITAT Raipur18 Jun 2025AY 2020-21

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.170/Rpr/2025 "नधा"रण वष" / Assessment Year : 2020-21 Nixa Fincap Private Limited (Formerly Known As Xander Finance Private Limited) Unit No.2503, 25Th Floor, One Lodha Place, Senapati Bapat Marg, Delisle Road, Lower Parel, Mumbai-400 013 (Maharashtra) Pan: Aaacc9304N ........अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(1)Section 143(3)Section 144BSection 154Section 205Section 250Section 36(1)(va)

LATE SOLI C. ENGINEER ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 42(3)(1), MUMBAI

In the result the appeals filed by the assessee for all the assessment 3 years stands allowed

ITA 1985/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Jun 2025AY 2018-19

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

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

LATE SOLI ENGINEER ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 42(3)(1), MUMBAI

In the result the appeals filed by the assessee for all the assessment 3 years stands allowed

ITA 1984/MUM/2025[2017-18]Status: DisposedITAT Mumbai12 Jun 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

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

LATE SOLI ENGINEER, ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 42(3)(1), MUMBAI

In the result the appeals filed by the assessee for all the assessment 3 years stands allowed

ITA 1983/MUM/2025[2016-17]Status: DisposedITAT Mumbai12 Jun 2025AY 2016-17

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

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

VINOD KUMAR MOURYA,GHAZIABAD vs. DCIT, CIRCLE

In the result, both appeals filed by the assessee are dismissed

ITA 653/DEL/2025[2016-17]Status: DisposedITAT Delhi16 May 2025AY 2016-17

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)

Section 195Section 205Section 250

VINOD KUMAR MOURYA,GHAZIABAD vs. DCIT, CIRECLE

In the result, both appeals filed by the assessee are dismissed

ITA 652/DEL/2025[2015-16]Status: DisposedITAT Delhi16 May 2025AY 2015-16

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)

Section 195Section 205Section 250

P.K JAIN FAMILY HOLDING TRUST ,MUMBAI vs. ACIT-CIRCLE 31(2), MUMBAI

In the result the appeal filed by the assessee stands allowed as indicated here in above

ITA 671/MUM/2025[2017-18]Status: DisposedITAT Mumbai27 Mar 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 199Section 244A

LAXMI SIDDHARTH TRANSMISSIONS LLP,ZIZAMABAD vs. ACIT., CIRCLE-1, NIZAMABAD

In the result, appeal of the assessee is dismissed

ITA 1247/HYD/2024[2008-09]Status: DisposedITAT Hyderabad03 Mar 2025AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri A. Harish, AdvocateFor Respondent: Shri Srinath Sadanala, Sr. AR
Section 143(1)Section 154Section 203ASection 205Section 220(2)

TOMORROW CAPITAL ENTERPRISES PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 7(3) , MUMBAI

In the result, both the appeal

ITA 6990/MUM/2024[2021-22]Status: DisposedITAT Mumbai25 Feb 2025AY 2021-22

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Ravikant PathakFor Respondent: 25/02/2025
Section 143(1)

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Section 205 of the Income Tax Act — Case Laws | BharatTax