Section 37BA of the Income Tax Act

The decision most relied on for Section 37BA is CIT v. Bhooratnam & Co. (357 ITR 396), cited in 48 of the 74 judgments on BharatTax that turn on this section.

Leading authorities on Section 37BA

CIT v. Bhooratnam & Co.
357 ITR 396 · 2013 · High Court
48
citing judgments

An assessee is entitled to credit for TDS even if the certificate is issued in the name of a joint venture or related party, provided the income to which the TDS relates is offered by the assessee. This principle emphasizes looking at the substance of the transaction over strict adherence to the name on the TDS certificate.

58 SOT 135 (Cut) (Uro) Gobindpada Bhanja Chowdhury v. ITO
352 ITR 273 · 2013 · High Court
25
citing judgments

The case is cited for a procedural point in relation to assessment or appeal proceedings. It appears in a list of cases before a discussion of an additional ground raised before the Commissioner of Income Tax (Appeals).

Asst. CIT v. Om Prakash Gattani
242 ITR 638 · 2000 · High Court
18
citing judgments

An assessee cannot be denied the credit of tax deducted at source (TDS) if they produce Form 16A, and any demand notice issued under Section 221(1) for non-payment of tax, when TDS credit is due, cannot be sustained.

Naresh Bhavani Shah (HUF) v. CIT
84 Taxmann.com 53 · 2017 · High Court
13
citing judgments

Credit for Tax Deducted at Source (TDS) can be given to a person other than the deductee if certain conditions are met, including the filing of a declaration as prescribed by Rule 37BA(2).

LSG Sky Chef India Pvt. Ltd. v. DCIT
45 Taxmann.com 256 · 2014 · Reported
11
citing judgments

An assessee cannot be denied credit for Tax Deducted at Source (TDS) solely due to a mismatch in Form 26AS if the mismatch is not attributable to the assessee. The burden of proving why Form 26AS does not reflect all TDS details should not be placed on the assessee.

Delhi in Schneider Electric India Ltd. v. CIT
171 Taxmann 177 · 2008 · High Court
10
citing judgments
5 SOT 616); Arvind Murjani Brands (P.) Ltd. vs. I SOT 616); Arvind Murjani Brands (P.) Ltd. v. ITO
137 ITD 173 · 2012 · ITAT
9
citing judgments
Bharat Petroleum Corporation Ltd. v. ITAT
359 ITR 371 · 2013 · High Court
7
citing judgments
Ltd. vs. ADIT (2009) (132 TTJ 218); Fidelity Investment Trust Fidelity Overseas Fund v. ADIT
36 SOT 22 · ITAT
4
citing judgments
DCIT v. Sunita Khemka
71 Taxmann.com 345 · 2016 · ITAT
3
citing judgments

Judgments on Section 37BA

Nanasaheb Bhagawan Sasar, Pune vs. ITO, Ward 2(2), Pune

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

ITA 722/PUN/2025[2022-23]Status: DisposedITAT Pune22 Sept 2025AY 2022-23

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Suhas BoraFor Respondent: Shri Ramnath P Murkunde
Section 139(4)Section 143(1)Section 154Section 194ASection 234A

Anirudh Gupta, Sirsa vs. Income Tax Officer, Sirsa

In the result, appeal of the assessee is allowed

ITA 257/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh11 Sept 2025AY 2022-23

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 257/Chd/2025 "नधा"रण वष" / Assessment Year: 2022-23 Shri Anirudh Gupta, Vs The Ito (Exemptions), 22-Scf C/O M/S Sat Narain Ward-1, Brij Bhushan, Addl. Mandi, Sirsa. Sirsa. "थायी लेखा सं./Pan No: Agipg2244E अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Lalit Mohan, C.A. Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 31.07.2025 Date Of Pronouncement : 11.09.2025

For Appellant: Shri Lalit Mohan, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 194JSection 194Q

U Games Private Limited, Mumbai vs. ITO, Ward 13(1)(1), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 212/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Sept 2025AY 2022-23

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankaru Games Private Limited, V/S. Income Tax Officer, Ward – Tower 4, Central B Wing, 5 Th बनाम 13(1)(1), 225, Aaykar Floor, Nesco It Park, Nesco Bhawan, Maharishi Karve Centre, Western Express Road, Mumbai–400020, Highway, Goregaon (East), Maharashtra Mumbai –400 063, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccu7582L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Bhavin Shah,ARFor Respondent: Shri Hemanshu Joshi, (Sr. DR)
Section 143(1)Section 199Section 244A

Rinki Shashikant Gandhi, Vadodara, Gujarat vs. Deputy Commissioner of Income Tax, Circle 2(1)(1), Vadodara, Gujarat

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

ITA 546/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad08 Sept 2025AY 2021-22

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita Nos.545/Ahd/2025 & 546/Ahd/2025 िनधा"रण वष" /Assessment Years : 2020-21 & 2021-22 Respectively Rinki Shahikant Gandhi Deputy Commissioner Of बनाम/ 19, Kalpana Society Income-Tax V/S. Race Course Circle Circle-2(1)(1) Vadodara – 390 007 Vadodara – 390 007 "थायी लेखा सं./Pan: Abypg 0971 B (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee By : Shri Manish J. Shah & Rushin Patel, Ars Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 03/09/2025 घोषणा की तारीख /Date Of Pronouncement: 08/09/2025 आदेश/O R D E R Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Of The Office Of The Commissioner Of Income Tax (Appeal), Addl/Jcit (A)-7, Mumbai, [Hereinafter Referred To As ‘Cit(A)’] Of Even Date 29/01/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Years (Ays) 2020-21 & 2021-2022. Since Common Facts & Issues Are Involved In Both The Appeals, These Were Heard Together & Are Being Disposed Of By This Consolidated Order. Assessee’S Appeal In Ita No.545/Ahd/2025 For Ay 2020-21 Is Taken As A Lead Case For The Purpose Of Narration Of Facts.

For Appellant: Shri Manish J. Shah &For Respondent: Shri B.P. Srivastava, Sr.DR
Section 143(1)Section 250Section 90

Rinki Shashikant Gandhi, Vadodara, Gujarat vs. Deputy Commissioner of Income Tax, Circle 2(1)(1), Vadodara, Gujarat

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

ITA 545/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad08 Sept 2025AY 2020-21

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita Nos.545/Ahd/2025 & 546/Ahd/2025 िनधा"रण वष" /Assessment Years : 2020-21 & 2021-22 Respectively Rinki Shahikant Gandhi Deputy Commissioner Of बनाम/ 19, Kalpana Society Income-Tax V/S. Race Course Circle Circle-2(1)(1) Vadodara – 390 007 Vadodara – 390 007 "थायी लेखा सं./Pan: Abypg 0971 B (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee By : Shri Manish J. Shah & Rushin Patel, Ars Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 03/09/2025 घोषणा की तारीख /Date Of Pronouncement: 08/09/2025 आदेश/O R D E R Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Of The Office Of The Commissioner Of Income Tax (Appeal), Addl/Jcit (A)-7, Mumbai, [Hereinafter Referred To As ‘Cit(A)’] Of Even Date 29/01/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Years (Ays) 2020-21 & 2021-2022. Since Common Facts & Issues Are Involved In Both The Appeals, These Were Heard Together & Are Being Disposed Of By This Consolidated Order. Assessee’S Appeal In Ita No.545/Ahd/2025 For Ay 2020-21 Is Taken As A Lead Case For The Purpose Of Narration Of Facts.

For Appellant: Shri Manish J. Shah &For Respondent: Shri B.P. Srivastava, Sr.DR
Section 143(1)Section 250Section 90

Khimjim Poonja Global Logistics, Mumbai vs. Income Tax Officer, Bandra

In the result, both the above appeals are allowed for statistical purposes

ITA 3679/MUM/2025[2022-2023]Status: DisposedITAT Mumbai05 Sept 2025AY 2022-2023

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar & Khimji Poonja Global V/S. Income Tax Officer, Logistics, 9, Sugar Market, बनाम Kautilya Bhavan, Bandra Pd Mello Road, Carnac Kurla Complex, Bandra Bunder, Mumbai - 400 009, (East), Mumbai – 400052, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aanfk7994A Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Anand Naik,ARFor Respondent: Shri Hemanshu Joshi (Sr. DR)
Section 143(1)Section 154Section 37B

Khimji Poonja Global Logistics, Mumbai vs. Income Tax Officer, Mumbai

In the result, both the above appeals are allowed for statistical purposes

ITA 3668/MUM/2025[2021-22]Status: DisposedITAT Mumbai05 Sept 2025AY 2021-22

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar & Khimji Poonja Global V/S. Income Tax Officer, Logistics, 9, Sugar Market, बनाम Kautilya Bhavan, Bandra Pd Mello Road, Carnac Kurla Complex, Bandra Bunder, Mumbai - 400 009, (East), Mumbai – 400052, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aanfk7994A Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Anand Naik,ARFor Respondent: Shri Hemanshu Joshi (Sr. DR)
Section 143(1)Section 154Section 37B

Kamla, Sirsa vs. Addl/JCIT (A)-5, Chennai

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

ITA 3210/CHNY/2024[2022-23]Status: DisposedITAT Chennai11 Aug 2025AY 2022-23

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Appellant: NoneFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 143(1)Section 154Section 194Section 194Q

Ghumli Shipping Agents Private Limited, Mumbai vs. Deputy Director of Income Tax, Mumbai

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

ITA 3670/MUM/2025[2023-2024]Status: DisposedITAT Mumbai04 Aug 2025AY 2023-2024

Bench: Shri Vikram Singh Yadav & Shri Sandeep Gosainghumli Shipping Agents Pvt Vs. Ito, Ward 3(1)(3) Ltd Aayakar Bhavan, Flat No. 32, 7Th Floor, Bldg Mumbai. No. 3, Tata Mills Hsg, Society, Parel, Mumbai – 400012. Pan/Gir No. Aahcg4357J (Applicant) (Respondent)

Section 139Section 143Section 143(1)Section 234Section 250

Moradabad Bareilly Expressway Limited, Mumbai vs. Dy. Commissioner of Income Tax -14(1)(1), Mumbai

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

ITA 1915/MUM/2025[2019-20]Status: DisposedITAT Mumbai31 Jul 2025AY 2019-20

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2019-20 Moradabad Bareilly Dy. Commissioner Of Income Tax -14(1)(1) Expressway Limited Room No. 432, Aayakar The Il&Fs Financial Centre, Bhawan, Plot No. -22, G Block, Vs. Maharishi Karve Marg, Bandra Kurla Complex, Mumbai-400020. Bandra-East, Mumbai-400051. (Pan: Aagcm3309R) (Appellant) (Respondent) Present For: Assessee : Mr. Sailesh Sarda. [Employee] Revenue : Shri Umashankar Prasad, Cit Dr Date Of Hearing : 14.07.2025 Date Of Pronouncement : 31.07.2025

For Appellant: Mr. Sailesh Sarda. [Employee]For Respondent: Shri Umashankar Prasad, CIT DR
Section 143(1)Section 198Section 199Section 244ASection 249(2)

Cast Software India Private Limited, Bangalore vs. DCIT, Circle-2(1)(1), Bengaluru

The appeal of the assessee is partly allowed

ITA 111/BANG/2025[2014-15]Status: DisposedITAT Bangalore22 Jul 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2014-15

For Appellant: Shri N. Ramaraju, CAFor Respondent: Shri Balusamy N., JCIT (DR)(ITAT), Bengaluru
Section 143(3)Section 154Section 199

Mukesh, Sirsa vs. Income Tax Officer, Ward-1, Sirsa

The appeal stand allowed in terms of our above order

ITA 44/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh09 Jul 2025AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.44/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2022-23) Shri Mukesh Income Tax Officer C/O M/S Mukesh Kumar Naresh Kumar बनाम/ Ward-1 Shop No. 48, Kaps Mandi Sirsa, Haryana 125055 Vs. Sirsa-125 055 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Bbmpm-3641-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Sudhir Sehgal (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 07-07-2025 घोषणाकीतारीख /Date Of Pronouncement : 09-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2022-23 Arises Out Of An Order Of Learned Addl. / Joint Commissioner Of Income Tax (Appeals)-1, Chennai [Cit(A)] Dated 26-11-2024 In The Matter Of An Intimation Issued By Cpc U/S 143(1) Of The Act On 17-02-2023. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 143(1)Section 194JSection 194Q

Mangi Lal Mohta, Sri Bijaynagar vs. ITO Ward, Suratgarh

ITA 39/JODH/2025[2023-24]Status: DisposedITAT Jodhpur07 Jul 2025AY 2023-24

Bench: Dr. M. L. MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Vedant Gupta, C.AFor Respondent: Shri Karni Dan, Addl. CIT (Sr. DR)
Section 143(1)Section 250

Vellala Krishnanand Arunkumar, Bangalore vs. Income Tax Officer, Ward-6(2)(1), Bangalore

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

ITA 360/BANG/2025[2020-21]Status: DisposedITAT Bangalore07 Jul 2025AY 2020-21

Bench: Shri. Laxmi Prasad Sahu & Shri. Prakash Chand Yadavassessment Year : 2020-21

For Appellant: Ms. Shree Raksha, ARFor Respondent: Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue
Section 139(4)Section 139(9)Section 143(1)(a)Section 44A

The Malnad Arecanut Syndicate Private Limited, Shimoga vs. Income Tax Officer, Ward-1 & Tps, Shimoga

In the result, appeal filed by the assessee is allowed

ITA 340/BANG/2025[2022-23]Status: DisposedITAT Bangalore03 Jul 2025AY 2022-23

Bench: Shri. Laxmi Prasad Sahu & Shri. Prakash Chand Yadavassessment Year : 2022-23

For Appellant: Shri. Madhu, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue
Section 143Section 194Q

Deepak Trading Company, Sirsa vs. Income Tax Officer, Ward-I, Sirsa

The appeal stand allowed in terms of our above order

ITA 107/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh01 Jul 2025AY 2023-24

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 107/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2023-24) M/S Deepak Trading Company Ito बनाम/ Vs. Shop No 97 New Mandi Kalanwali Sirsa.125055 Sirsa-125201 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaefd-8996-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Sh. Pritish Goyal (Ca) & Shri Nikhil Garg (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Vivek Vardhan (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 24-06-2025 घोषणाकीतारीख /Date Of Pronouncement : 01-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2023-24 Arises Out Of An Order Of Learned Addl. / Joint Commissioner Of Income Tax (Appeals)-4, Kolkata [Cit(A)] Dated 26-11-2024 In The Matter Of An Intimation Issued By Cpc U/S 143(1) On 09-01-2024. The Assessee Seeks Tds Credit Which Has Been Restricted By Lower Authorities. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

For Appellant: Sh. Pritish Goyal (CA) & Shri Nikhil GargFor Respondent: Shri Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
Section 143(1)Section 194Q

Sarita Jain, Delhi vs. Assessing Officer, Delhi

Appeal is allowed in above terms

ITA 1339/DEL/2025[2021-2022]Status: DisposedITAT Delhi24 Jun 2025AY 2021-2022

Bench: Sh. Satbeer Singh Godaraita No. 1339/Del/2025 : Asstt. Year : 2021-22 Sarita Jain, Vs Assessing Officer, V-38, Green Park, Dr. S.P.M., Civic Centre, Minto New Delhi-110016 Road, New Delhi-110002 (Appellant) (Respondent) Pan No. Aaspj0229Q Assessee By: Sh. N. S. Bhatnagar, Adv. Revenue By : Ms. Indu Bala Saini, Sr. Dr Date Of Hearing: 24.06.2025 Date Of Pronouncement: 24.06.2025 Order This Assessee’S Appeal For Assessment Year 2021-22, Arises Against The Addl./Jcit(A)-1, Nashik’S Din & Order No. Itba/Apl/S/250/2024-25/1072083924(1) Dated 10.01.2025, In Proceedings U/S 143(1) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. N. S. Bhatnagar, AdvFor Respondent: Ms. Indu Bala Saini, Sr. DR
Section 143(1)

Shivalay Properties, Pune vs. DCIT, Circle 5, Pune

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

ITA 801/PUN/2025[2023-24]Status: DisposedITAT Pune23 Jun 2025AY 2023-24

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.801/Pun/2025 िनधा"रण वष" / Assessment Year: 2023-24 Shivalay Properties, V The Dcit, Office No.27, Saujay Garden, S Circle-5, Pune. Parshwa Building, 12 Mukund Nagar, Pune – 411037. Maharashtra. Pan: Abgfs7797D Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishore Phadke – Ar(Virtual) Revenue By Smt. Sonal L Sonkavde –Addl.Cit(Dr) Date Of Hearing 03/06/2025 Date Of Pronouncement 23/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal), Mysore Under Section 250 Of The Income Tax Act, 1961 Dated 10.01.2025For The A.Y.2023-24 Emanating From Order Under Section 143(1) Of The Act, Dated 09.01.2024. The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(1)Section 250

Dy. Commissioner of Income Tax, Circle-1, Nagpur vs. Yantra India Limited, Nagpur

In the result, appeal of the Revenue Department is dismissed

ITA 147/NAG/2025[2023-24]Status: DisposedITAT Nagpur18 Jun 2025AY 2023-24

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy

For Appellant: Shri Abhay Agrawal, AdvocateFor Respondent: Shri Pankaj Kumar, CIT DR
Section 143(1)Section 154Section 250

Balwant Rai HUF, Mandi Dabwali vs. Income Tax Officer, Sirsa

The appeal stand allowed for statistical purposes

ITA 101/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh09 Jun 2025AY 2022-23

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri A.K. Jindal (Advocate) – Ld. ARFor Respondent: Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
Section 143(1)