Section 206C(6A) of the Income Tax Act

Income-tax Act, 2025: s.394

Section 206C(6A) falls under section 206C of the Income-tax Act, 1961, which corresponds to section 394 (Collection of tax at source) of the Income-tax Act, 2025.

Read section 394 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

121 judgments on BharatTax turn on Section 206C(6A).

Judgments on Section 206C(6A)

Pawan Kumar Agrawal, Jaipur vs. ITO TDS-2, Jpr, Jaipur

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

ITA 350/JPR/2026[2014-2015]Status: DisposedITAT Jaipur22 Sept 2026AY 2014-2015

Bench: Us In The Memorandum Of Appeal In Form No. 36 Read As Under:

Section 206CSection 206C(6)Section 206C(7)Section 250

M/S. Senior Material Manager North Western Railway, Bikaner vs. The Income Tax Officer, TDS, Bikaner

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

ITA 49/JODH/2025[2010-11]Status: DisposedITAT Jodhpur12 Aug 2026AY 2010-11

Bench: Shri Amit Shukla, Hon’Ble & Shri Girish Agrawal, Hon’Blem/S Senior Material Manager Ito, Tds, North Western Railway Bikaner Store Depot Workshop Road, Lalgarh, Bikaner-334005 Pan No. Jdhso 1723 B Assessee By None Revenue By Prerna Choudhary, Addl. Cit-Dr (Physical) Date Of Hearing 12 / 08 / 2026. Date Of Pronouncement 12 / 08 / 2026. Order Per Bench: The Present Appeal Has Been Filed By The Assessee Against The Order Dated 18.11.2024 Passed By The Learned Cit(A), Arising Out Of The Order Passed By The Ito (Tds), Bikaner Under Section 206C(6A) Of The Income-Tax Act, 1961. The Principal Grievance Raised Before Us Is That Though The Appeal Filed By The Assessee Before The Learned Cit(A) Pertained To A.Y. 2010-11, The Learned Cit(A) Has Proceeded To Pass The Impugned Appellate Order For A.Y. 2011-12, For Which Admittedly No Appeal Had Been Filed By The Assessee.

Section 206CSection 250

Mining Officer, Mohali vs. Income Tax Officer TDS-2, Chandigarh

The appeals are allowed for statistical purposes in the aforesaid terms

ITA 735/CHANDI/2026[2019-20]Status: DisposedITAT Chandigarh06 Aug 2026AY 2019-20

Bench: Shri Laliet Kumar & Shri Vijay Varmaआयकर अपील सं./ Ita Nos. 734 & 735/Chd/2026 "नधा"रण वष" / A.Y.: 2018-19 & 2019-20 Mining Officer, The Ito (Tds)-2, B-65, Phase-7 Vs Sector 17, Mohali. Chandigarh. "थायी लेखा सं./Pan No: Ptlmi2857F अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Yogesh Monga, Ca Revenue By : Smt. Kusum Bansal, Pr.Cit, Dr Date Of Hearing : 05.08.2026 Date Of Pronouncement : 06.08.2026

For Appellant: Shri Yogesh Monga, CAFor Respondent: Smt. Kusum Bansal, Pr.CIT, DR
Section 250

Mining Officer, Mohali vs. Income Tax Officer TDS-2, Chandigarh

The appeals are allowed for statistical purposes in the aforesaid terms

ITA 734/CHANDI/2026[2018-19]Status: DisposedITAT Chandigarh06 Aug 2026AY 2018-19

Bench: Shri Laliet Kumar & Shri Vijay Varmaआयकर अपील सं./ Ita Nos. 734 & 735/Chd/2026 "नधा"रण वष" / A.Y.: 2018-19 & 2019-20 Mining Officer, The Ito (Tds)-2, B-65, Phase-7 Vs Sector 17, Mohali. Chandigarh. "थायी लेखा सं./Pan No: Ptlmi2857F अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Yogesh Monga, Ca Revenue By : Smt. Kusum Bansal, Pr.Cit, Dr Date Of Hearing : 05.08.2026 Date Of Pronouncement : 06.08.2026

For Appellant: Shri Yogesh Monga, CAFor Respondent: Smt. Kusum Bansal, Pr.CIT, DR
Section 250

Sri Laxmi Timbers Private Limited, Pondicherry vs. Commissioner of Appeals, Pondicherry

In the result, the matter is restored back to the file of the Ld

ITA 1449/CHNY/2026[2019-2020]Status: DisposedITAT Chennai24 Jul 2026AY 2019-2020
For Appellant: Ms. Malathi, C.A., Ld. ARFor Respondent: Mr. Biplab Gangopadhyay, JCIT
Section 206Section 206CSection 206C(7)

Sarda Devi Chechani, Udaipur vs. ITO Ward TDS, Udaipur

In the result, all the captioned appeals are allowed

ITA 906/JODH/2025[2013-14]Status: DisposedITAT Jodhpur13 May 2026AY 2013-14

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 206CSection 206C(7)

Sarda Devi Chechani, Udaipur vs. ITO Ward TDS, Udaipur

In the result, all the captioned appeals are allowed

ITA 905/JODH/2025[2012-13]Status: DisposedITAT Jodhpur13 May 2026AY 2012-13

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 206CSection 206C(7)

Sarda Devi Chechani, Udaipur vs. ITO Ward TDS, Udaipur

In the result, all the captioned appeals are allowed

ITA 904/JODH/2025[2011-12]Status: DisposedITAT Jodhpur13 May 2026AY 2011-12

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 206CSection 206C(7)

Ahmedabad Strips Private Limited, Ahmedabad vs. The Dy.CIT, TDS Circle, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 2211/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad17 Mar 2026AY 2012-13

Bench: Ms. Suchitra Kambleassessment Year 2012-13

For Appellant: Shri Jaimin Shah, A.RFor Respondent: Smt. Mamta Singh, Sr. D.R
Section 154Section 202Section 206Section 206CSection 210Section 271C

Karthikeya Hotels, Hyderabad vs. Income Tax Officer TDS, Ward-1(4), Hyderabad

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

ITA 1446/HYD/2025[2020-21]Status: DisposedITAT Hyderabad12 Dec 2025AY 2020-21

Bench: the Tribunal. Shri D. Veera Reddy, being the partner of the assessee and who looks after the affairs of the assessee, has filed an affidavit explaining the reasons that, the appeal relates to proceedings under Section 206C of the Income Tax Act, 1961 and that the order of Ld. CIT(A) dated 27.02.2025 was received by email on 27.02.2025. The partner of the assessee was not well and was having medical issues which required frequent visits to the hospitals and upon performing various procedures

Section 206CSection 206C(7)

Pepsu Road Transport Corporation, Kapurthala vs. Income Tax Officer (TDS), Jalandhar

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

ITA 375/ASR/2024[2013-14]Status: DisposedITAT Amritsar16 Oct 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Parikshit Aggarwal, C.A
Section 206CSection 206C(7)Section 249(2)Section 250

The District Magistrate, Bareilly vs. Income Tax Officer (TDS), Bareilly

In the result, all the appeals are allowed for statistical purposes

ITA 249/LKW/2019[2015-16]Status: DisposedITAT Lucknow18 Jul 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 206C

The District Mining Officer, Bareilly vs. Income Tax Officer (TDS), Bareilly

In the result, all the appeals are allowed for statistical purposes

ITA 248/LKW/2019[2014-15]Status: DisposedITAT Lucknow18 Jul 2025AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 206C

The District Magistrate, Bareilly vs. Income Tax Officer (TDS), Bareilly

In the result, all the appeals are allowed for statistical purposes

ITA 247/LKW/2019[2013-14]Status: DisposedITAT Lucknow18 Jul 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 206C

The District Mining Officer, Bareilly vs. Income Tax Officer (TDS), Bareilly

ITA 246/LKW/2018[2008-09]Status: DisposedITAT Lucknow30 Jun 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Revenue byFor Respondent: Date of hearing
Section 133ASection 206CSection 250

The District Magistrate, Badaun vs. ITO (TDS), Moradabad

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

ITA 4775/DEL/2019[2010-11]Status: DisposedITAT Delhi15 May 2025AY 2010-11

Bench: Shri Shamim Yahya & Shri Vimal Kumarasstt. Year : 2010-11 The District Magistrate, Badaun, Vs. Ito (Tds), Collectorate Compound, Badaun, Aayakar Bhawan, Civil Lines, Uttar Pradesh – 243601 Moradabad, Uttar Pradesh-244001 (Pan: Lknd0606E) (Appellant) (Respondent) Appellant By : None Respondent By : Sh. Ram Kishan Meena, Sr. Dr. Date Of Hearing 15.05.2025 Date Of Pronouncement 15.05.2025 Order Per Shamim Yahya, Am : This Appeal Has Been Filed By The Assessee Against The Order Dated 23.01.2019 Passed By The Ld. Cit(A), Moradabad. 2. In This Case, Order Dated 31.03.2017 Was Passed U/S. 206C(6A) Of The Act By The Ito-Tds, Moradabad For The Assessment Year 2010-11 By Imposing The Total Tax Liability Of Rs. 8,13,688/- & Assessed The Income On The Same Amount. In Appeal, There Is A Delay Of 350 Days In Filing The Appeal Before The Ld. Cit(A), Ld. Cit(A) Noted The Following Submission Of The Assessee:- “There Was A Delay Of 350 Days & It Was Due To The Fact That Order Was Served On D.M. Office & Which Was Not Conveyed To Mining Officer Mr. Narender Kumar. It Came To His Knowledge In September, 2017 & Due To The Fact That The Time Was Consumed In Empanelment & Appointment Of Counsel. That Further The Delay Was Due To The Procedure Of Online Registration For Filing Appeal.”

For Appellant: NoneFor Respondent: Sh. Ram Kishan Meena, Sr. DR
Section 206C

M/S. Bharat Coking Coal Limited, Dhanbad vs. ACIT TDS Circle, Dhanbad

In the result, all the three appeals of the assessee are partly allowed

ITA 116/RAN/2024[2015-16]Status: DisposedITAT Ranchi02 Apr 2025AY 2015-16

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am (Through : Hybrid Mode) आयकर अपील सं./Ita Nos.114 To 116/Ran/2024 (धनध ारण वषा / A.Y.S :2013-2014, 2014-2015 & 2015-2016) M/S Bharat Coking Coal Limited, Vs. Acit (Tds Circle), Dhanbad Corporate Accounts & Taxation Department, The G.M.Koyla Bhawan Koyal Nagar, Bccl Township, Dhanbad स्थ यी लेख सं./जीआइआर सं./Pan/Gir No. : Aaacb 7934 M (अपील थी /Appellant) .. (प्रत्यथी / Respondent) निर्धाऩिती की ओर से /Assessee By : Shri M.K.Choudhary & Shri Devesh Poddar, Advocates र जस्व की ओर से /Revenue By : Shri Amitabh Kumar Sinha, Cit-Dr सुनव ई की त रीख / Date Of Hearing : 03/04/2025 घोषण की त रीख/Date Of Pronouncement : 03/04/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, All Dated 25/01/2024, Passed In Din & Order No.Itba/Nfac/S/250/2023- 24/1060142968(1), Itba/Nfac/S/250/2023-24/1060143462(1) & Itba/Nfac/S/250/2023-24/1060143195(1) For The Assessment Years 2013-2014, 2014-2015 & 2015-2016, Respectively. 2. Shri M.K.Choudhary & Shri Devesh Poddar, Advocates Appeared On Behalf Of The Assessee In All The Three Cases & Shri Amitabh Kumar Sinha, Cit-Dr Appeared On Behalf Of The Revenue.

For Appellant: Shri M.K.Choudhary & Shri DeveshFor Respondent: Shri Amitabh Kumar Sinha, CIT-DR
Section 206C

M/S. Bharat Coking Coal Limited, Dhanbad vs. ACIT TDS Circle, Dhanbad

In the result, all the three appeals of the assessee are partly allowed

ITA 115/RAN/2024[2014-15]Status: DisposedITAT Ranchi02 Apr 2025AY 2014-15

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am (Through : Hybrid Mode) आयकर अपील सं./Ita Nos.114 To 116/Ran/2024 (धनध ारण वषा / A.Y.S :2013-2014, 2014-2015 & 2015-2016) M/S Bharat Coking Coal Limited, Vs. Acit (Tds Circle), Dhanbad Corporate Accounts & Taxation Department, The G.M.Koyla Bhawan Koyal Nagar, Bccl Township, Dhanbad स्थ यी लेख सं./जीआइआर सं./Pan/Gir No. : Aaacb 7934 M (अपील थी /Appellant) .. (प्रत्यथी / Respondent) निर्धाऩिती की ओर से /Assessee By : Shri M.K.Choudhary & Shri Devesh Poddar, Advocates र जस्व की ओर से /Revenue By : Shri Amitabh Kumar Sinha, Cit-Dr सुनव ई की त रीख / Date Of Hearing : 03/04/2025 घोषण की त रीख/Date Of Pronouncement : 03/04/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, All Dated 25/01/2024, Passed In Din & Order No.Itba/Nfac/S/250/2023- 24/1060142968(1), Itba/Nfac/S/250/2023-24/1060143462(1) & Itba/Nfac/S/250/2023-24/1060143195(1) For The Assessment Years 2013-2014, 2014-2015 & 2015-2016, Respectively. 2. Shri M.K.Choudhary & Shri Devesh Poddar, Advocates Appeared On Behalf Of The Assessee In All The Three Cases & Shri Amitabh Kumar Sinha, Cit-Dr Appeared On Behalf Of The Revenue.

For Appellant: Shri M.K.Choudhary & Shri DeveshFor Respondent: Shri Amitabh Kumar Sinha, CIT-DR
Section 206C

M/S. Bharat Coking Coal Limited, Dhanbad vs. ACIT (TDS) Circle, Dhanbad

In the result, all the three appeals of the assessee are partly allowed

ITA 114/RAN/2024[2013-14]Status: DisposedITAT Ranchi02 Apr 2025AY 2013-14

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am (Through : Hybrid Mode) आयकर अपील सं./Ita Nos.114 To 116/Ran/2024 (धनध ारण वषा / A.Y.S :2013-2014, 2014-2015 & 2015-2016) M/S Bharat Coking Coal Limited, Vs. Acit (Tds Circle), Dhanbad Corporate Accounts & Taxation Department, The G.M.Koyla Bhawan Koyal Nagar, Bccl Township, Dhanbad स्थ यी लेख सं./जीआइआर सं./Pan/Gir No. : Aaacb 7934 M (अपील थी /Appellant) .. (प्रत्यथी / Respondent) निर्धाऩिती की ओर से /Assessee By : Shri M.K.Choudhary & Shri Devesh Poddar, Advocates र जस्व की ओर से /Revenue By : Shri Amitabh Kumar Sinha, Cit-Dr सुनव ई की त रीख / Date Of Hearing : 03/04/2025 घोषण की त रीख/Date Of Pronouncement : 03/04/2025 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, All Dated 25/01/2024, Passed In Din & Order No.Itba/Nfac/S/250/2023- 24/1060142968(1), Itba/Nfac/S/250/2023-24/1060143462(1) & Itba/Nfac/S/250/2023-24/1060143195(1) For The Assessment Years 2013-2014, 2014-2015 & 2015-2016, Respectively. 2. Shri M.K.Choudhary & Shri Devesh Poddar, Advocates Appeared On Behalf Of The Assessee In All The Three Cases & Shri Amitabh Kumar Sinha, Cit-Dr Appeared On Behalf Of The Revenue.

For Appellant: Shri M.K.Choudhary & Shri DeveshFor Respondent: Shri Amitabh Kumar Sinha, CIT-DR
Section 206C

Income Tax Officer, TDS-3, Jamnagar vs. Sampatlal Badrilal Somani, Jamnagar

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

ITA 298/RJT/2023[2012-13]Status: DisposedITAT Rajkot07 Jan 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.298/Rjt/2023 ("नधा"रणवष" / Assessment Year: (2012-13) (Physical Hearing) The Ito, Tds – 3, Vs. Sampatlal Badrilal Somani 2Nd Floor, Taranjali Proprietor Of S. B. Metal Udyog, Buildign, P. N. Marg, Plot No. 4/A/1, Nr. Kriti Weight Jamnagar – 361008 Bridge, Shanker Tekri, Udyognagar, Jamnagar – 361004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahhps0245D (Appellant) (Respondent)

For Appellant: Shri Abhimanyu Singh Yadav, Ld. Sr. DRFor Respondent: Shri Chetan Agarwal &
Section 143(3)Section 206CSection 206C(3)Section 206C(6)