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)

Bhilwara Agro Auto Services Pvt. Ltd., Bhilwara vs. ITO, TDS, Bhilwara

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 361/JODH/2019[2018-19]Status: DisposedITAT Jodhpur18 Jan 2023AY 2018-19

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 139Section 206Section 206CSection 206C(6)Section 221

M/S. Narayana Mines Private Limited, Hosapete vs. The Assistant Commissioner of Income Tax, TDS Circle, Bangalore

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 334/BANG/2022[2018-19]Status: DisposedITAT Bangalore12 Oct 2022AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri B.S Balachandran, AdvocateFor Respondent: Smt. Priyadarshini Baseganni, Addl. CIT (DR)
Section 133ASection 206ASection 206CSection 206C(7)

The ITO(TDS)-3, Jamnagar vs. Shri Nirmal Rajendra Jagetiya, Jamnagar

In the result, the appeal of the Revenue is dismissed

ITA 109/RJT/2019[2014-15]Status: DisposedITAT Rajkot14 Sept 2022AY 2014-15

Bench: The Specified Authorities As Per Prescribed Manner In The Income-Tax Act, 1961. 3. On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Ought To Have Upheld The Order Of The Assessing Officer.

For Appellant: Shri Dushyant Maharshi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 206CSection 206C(6)Section 268A

Suresh Kumar, Sirsa vs. ITO TDS, Hisar

In the result, both the appeals of the Assessee stand allowed for statistical purposes

ITA 859/DEL/2021[2019-20]Status: DisposedITAT Delhi26 Aug 2022AY 2019-20

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri M. Baranwal, Ld. Sr. DR
Section 206Section 206CSection 206C(7)Section 249(2)Section 249(3)Section 250Section 5

Suresh Kumar, Sirsa vs. ITO TDS, Hisar

In the result, both the appeals of the Assessee stand allowed for statistical purposes

ITA 848/DEL/2021[2018-19]Status: DisposedITAT Delhi26 Aug 2022AY 2018-19

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri M. Baranwal, Ld. Sr. DR
Section 206Section 206CSection 206C(7)Section 249(2)Section 249(3)Section 250Section 5

M/S. G. K. Tradres, Rajkot vs. The ITO, TDS-1, Rajkot

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

ITA 153/RJT/2021[2014-15]Status: HeardITAT Rajkot06 Jul 2022AY 2014-15
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 206CSection 206C(1)Section 206C(3)Section 206C(6)

M/S Balaji Ventures Pvt. Ltd, Nagpur vs. Dy, CIT(TDS) Cir. 1, Nagpur

ITA 541/NAG/2016[2015-16]Status: DisposedITAT Nagpur08 Jun 2022AY 2015-16

Bench: Sh. Vikram Singh Yadav & Sh. Yogesh Kumar U.S.M/S. Balaji Ventures Pvt. Ltd. The Dy. Commissioner Of Income “Krishna House”, Tax (Tds), 71/A, S.T.Bus Vs. Circle-1, Nagpur Stand Road, Ganeshpeth, Nagpur-440 018 Pan: Ngpd0 2781C (Respondent) (Appellant)

Section 133ASection 139Section 206CSection 206C(7)Section 296C

M/S. Singhal Steels, Vadodara vs. The ITO, TDS-2, Vadodara

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

ITA 185/AHD/2021[2014-15]Status: DisposedITAT Ahmedabad09 May 2022AY 2014-15

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: NoneFor Respondent: 02/05/2022
Section 133ASection 206CSection 206C(6)Section 206C(7)

M/S Singhal Concast Pvt. Ltd, Lucknow vs. The Income Tax Officer(TDS)-1, Lucknow

In the result, the appeal of the assessee stands allowed

ITA 10/LKW/2022[2015-2016]Status: DisposedITAT Lucknow27 Apr 2022AY 2015-2016

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 206Section 206CSection 206C(1)Section 206C(6)

M/S Hla Enterprises Pvt. Ltd, Nagpur vs. Dy, CIT(TDS) Cir. 1, Nagpur

In the result, assessee’s appeal for A

ITA 542/NAG/2016[2013-14]Status: DisposedITAT Nagpur21 Apr 2022AY 2013-14

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri NareshJakhotia, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR
Section 133ASection 206C

District Mining Officer, Shamli vs. ITO (TDS), Muzaffarnagar

In the result, the appeals filed by the assessee are allowed for the statistical purposes

ITA 7537/DEL/2018[2016-17]Status: DisposedITAT Delhi18 Nov 2021AY 2016-17

Bench: Shri O.P. Kant & Ms. Suchitra Kamble[Through Video Conferencing]

Section 206Section 206CSection 206C(7)

District Mining Officer, Shamli vs. ITO (TDS), Muzaffarnagar

In the result, the appeals filed by the assessee are allowed for the statistical purposes

ITA 7536/DEL/2018[2015-16]Status: DisposedITAT Delhi18 Nov 2021AY 2015-16

Bench: Shri O.P. Kant & Ms. Suchitra Kamble[Through Video Conferencing]

Section 206Section 206CSection 206C(7)

District Mining Officer, Shamli vs. ITO (TDS), Muzaffarnagar

In the result, the appeals filed by the assessee are allowed for the statistical purposes

ITA 7535/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Nov 2021AY 2014-15

Bench: Shri O.P. Kant & Ms. Suchitra Kamble[Through Video Conferencing]

Section 206Section 206CSection 206C(7)

District Mining Officer, Shamli vs. ITO (TDS), Muzaffarnagar

In the result, the appeals filed by the assessee are allowed for the statistical purposes

ITA 7534/DEL/2018[2013-14]Status: DisposedITAT Delhi18 Nov 2021AY 2013-14

Bench: Shri O.P. Kant & Ms. Suchitra Kamble[Through Video Conferencing]

Section 206Section 206CSection 206C(7)

M/S Mahendra Brothers Exports Pvt. Ltd., Surat vs. The JCIT(TDS), Surat

The appeals of the assessee are dismissed as withdrawn

ITA 593/SRT/2018[2010-11]Status: DisposedITAT Surat06 May 2021AY 2010-11

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A Nos.591 To 596/Srt/2018 आ.अ.सं./I.T.A Nos.1155 To 1160/Ahd/2015 "नधा"रण वष"/Assessment Years: 2008-09 To 2013-14 M/S Mahendra Brothers Pvt. Ltd., Vs. The Jcit (Tds), At & Post. Jamalpore, Gandhevi Surat. Road, Navsari, Surat-396445. [Pan: Aafcm 0246 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Ms Priya Kumar - Ca राज"वक"ओर से /Revenue By Ms Anupama Singhla – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 07.05.2021 उ"घोषणा क" तार"ख/Pronouncement On: 07.05.2021 आदेश /O R D E R Per Bench: 1. These Set Of Twelve Appeals By The Assessee Are Directed Against The Common Order Of Learned Commissioner Of Income Tax, [In Short “The Ld. Cit(A)], Valsad. Out Of Which Six Appeals Relates To Confirming The Order Passed Under Section 201(1)/201(1A) Read With Section 206C (6A) & Remaining Six Appeal Relates To Penalty Levied Under Section 271Ca Of Income Tax Act For Violation Of Section 206C (6A). 2. These Appeals Came Up Hearing On 7Th May, 2021. The Assessee Has Already Filed Application Dated 18.01.2021

Section 201(1)Section 206CSection 271C

M/S Mahendra Brothers Exports Pvt. Ltd., Surat vs. The JCIT (TDS), Surat

The appeals of the assessee are dismissed as withdrawn

ITA 592/SRT/2018[2009-10]Status: DisposedITAT Surat06 May 2021AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A Nos.591 To 596/Srt/2018 आ.अ.सं./I.T.A Nos.1155 To 1160/Ahd/2015 "नधा"रण वष"/Assessment Years: 2008-09 To 2013-14 M/S Mahendra Brothers Pvt. Ltd., Vs. The Jcit (Tds), At & Post. Jamalpore, Gandhevi Surat. Road, Navsari, Surat-396445. [Pan: Aafcm 0246 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Ms Priya Kumar - Ca राज"वक"ओर से /Revenue By Ms Anupama Singhla – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 07.05.2021 उ"घोषणा क" तार"ख/Pronouncement On: 07.05.2021 आदेश /O R D E R Per Bench: 1. These Set Of Twelve Appeals By The Assessee Are Directed Against The Common Order Of Learned Commissioner Of Income Tax, [In Short “The Ld. Cit(A)], Valsad. Out Of Which Six Appeals Relates To Confirming The Order Passed Under Section 201(1)/201(1A) Read With Section 206C (6A) & Remaining Six Appeal Relates To Penalty Levied Under Section 271Ca Of Income Tax Act For Violation Of Section 206C (6A). 2. These Appeals Came Up Hearing On 7Th May, 2021. The Assessee Has Already Filed Application Dated 18.01.2021

Section 201(1)Section 206CSection 271C

M/S Mahendra Brothers Exports Pvt. Ltd., Surat vs. The JCIT(TDS), Surat

The appeals of the assessee are dismissed as withdrawn

ITA 591/SRT/2018[2008-09]Status: DisposedITAT Surat06 May 2021AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A Nos.591 To 596/Srt/2018 आ.अ.सं./I.T.A Nos.1155 To 1160/Ahd/2015 "नधा"रण वष"/Assessment Years: 2008-09 To 2013-14 M/S Mahendra Brothers Pvt. Ltd., Vs. The Jcit (Tds), At & Post. Jamalpore, Gandhevi Surat. Road, Navsari, Surat-396445. [Pan: Aafcm 0246 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Ms Priya Kumar - Ca राज"वक"ओर से /Revenue By Ms Anupama Singhla – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 07.05.2021 उ"घोषणा क" तार"ख/Pronouncement On: 07.05.2021 आदेश /O R D E R Per Bench: 1. These Set Of Twelve Appeals By The Assessee Are Directed Against The Common Order Of Learned Commissioner Of Income Tax, [In Short “The Ld. Cit(A)], Valsad. Out Of Which Six Appeals Relates To Confirming The Order Passed Under Section 201(1)/201(1A) Read With Section 206C (6A) & Remaining Six Appeal Relates To Penalty Levied Under Section 271Ca Of Income Tax Act For Violation Of Section 206C (6A). 2. These Appeals Came Up Hearing On 7Th May, 2021. The Assessee Has Already Filed Application Dated 18.01.2021

Section 201(1)Section 206CSection 271C

Mahendra Brothers Exports Pvt. Ltd., Mumbai vs. The Income Tax Officer, TDS, Valsad

The appeals of the assessee are dismissed as withdrawn

ITA 1156/AHD/2015[2009-10]Status: DisposedITAT Surat06 May 2021AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A Nos.591 To 596/Srt/2018 आ.अ.सं./I.T.A Nos.1155 To 1160/Ahd/2015 "नधा"रण वष"/Assessment Years: 2008-09 To 2013-14 M/S Mahendra Brothers Pvt. Ltd., Vs. The Jcit (Tds), At & Post. Jamalpore, Gandhevi Surat. Road, Navsari, Surat-396445. [Pan: Aafcm 0246 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Ms Priya Kumar - Ca राज"वक"ओर से /Revenue By Ms Anupama Singhla – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 07.05.2021 उ"घोषणा क" तार"ख/Pronouncement On: 07.05.2021 आदेश /O R D E R Per Bench: 1. These Set Of Twelve Appeals By The Assessee Are Directed Against The Common Order Of Learned Commissioner Of Income Tax, [In Short “The Ld. Cit(A)], Valsad. Out Of Which Six Appeals Relates To Confirming The Order Passed Under Section 201(1)/201(1A) Read With Section 206C (6A) & Remaining Six Appeal Relates To Penalty Levied Under Section 271Ca Of Income Tax Act For Violation Of Section 206C (6A). 2. These Appeals Came Up Hearing On 7Th May, 2021. The Assessee Has Already Filed Application Dated 18.01.2021

Section 201(1)Section 206CSection 271C

Mahendra Brothers Exports Pvt. Ltd., Mumbai vs. The Income Tax Officer, TDS, Valsad

The appeals of the assessee are dismissed as withdrawn

ITA 1155/AHD/2015[2008-09]Status: DisposedITAT Surat06 May 2021AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A Nos.591 To 596/Srt/2018 आ.अ.सं./I.T.A Nos.1155 To 1160/Ahd/2015 "नधा"रण वष"/Assessment Years: 2008-09 To 2013-14 M/S Mahendra Brothers Pvt. Ltd., Vs. The Jcit (Tds), At & Post. Jamalpore, Gandhevi Surat. Road, Navsari, Surat-396445. [Pan: Aafcm 0246 E] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओर से /Assessee By Ms Priya Kumar - Ca राज"वक"ओर से /Revenue By Ms Anupama Singhla – Sr.Dr सुनवाई की तारीख/ Date Of Hearing: 07.05.2021 उ"घोषणा क" तार"ख/Pronouncement On: 07.05.2021 आदेश /O R D E R Per Bench: 1. These Set Of Twelve Appeals By The Assessee Are Directed Against The Common Order Of Learned Commissioner Of Income Tax, [In Short “The Ld. Cit(A)], Valsad. Out Of Which Six Appeals Relates To Confirming The Order Passed Under Section 201(1)/201(1A) Read With Section 206C (6A) & Remaining Six Appeal Relates To Penalty Levied Under Section 271Ca Of Income Tax Act For Violation Of Section 206C (6A). 2. These Appeals Came Up Hearing On 7Th May, 2021. The Assessee Has Already Filed Application Dated 18.01.2021

Section 201(1)Section 206CSection 271C

The District Magistrate/District Mining Officer, Pilibhit vs. Income Tax Officer (TDS), Bareily

In the result, the appeals of the assessee stand allowed for statistical purposes

ITA 368/LKW/2019[2015-16]Status: DisposedITAT Lucknow16 Dec 2020AY 2015-16

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 206C