NEELKANTH DEVELOPERS,GANDHINAGAR vs. THE ASST. DIRECTOR OF INCOME TAX, CPC, BANGLORE

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

deduction of TDS and the said TDS has been duly deposited with the Government and the assessee has received the requisite

NEELKANTH DEVELOPERS,GANDHINAGAR vs. THE ASST. DIRECTOR OF INCOME TAX, CPC, BANGLORE

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

deduction of TDS and the said TDS has been duly deposited with the Government and the assessee has received the requisite

OM YASH PROJECTS LIMITED,AHMEDABAD vs. THE ITO, WARD-3(1)(1), AHMEDABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.40/Ahd/2025 िनधा"रण वष" /Assessment Year: 2023-24 Om Yash Projects Ltd., Income Tax Officer, Office No. 1113, Aaron Spectra, बनाम/ Ward-3(1)(1), V/S. Rajpath Rangoli Road, Bodakdev, Ahmedabad Ahmedabad-380054 "थायी लेखा सं./Pan: Aacco4734C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kaushik Kejriwal & Ms. Kushboo Shah, C.A. Revenue By : Shri Rignesh Das, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10/03/2025 घोषणा की तारीख /Date Of Pronouncement: 12/03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Passed By The Learned Additional / Joint From The Office Of The Commissioner Of Income Tax (Appeals)-2, Guwahati [Hereinafter Referred To As "Cit(A)"] Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"], Dated 26.11.2024, In Connection With The Intimation Under Section 143(1) For The Assessment Year (A.Y.) 2023-24, Issued By The Centralized Processing Center (Cpc), Bangalore, Dated 09.01.2024. Om Yash Projects Ltd. Vs. Ito Asst. Year : 2023-24

TDS disallowance was erroneous since the mismatch arose due to the deductor’s method of deducting TDS on the gross

AAKASH PURSHOTTAMBHAI VAGHELA,VADODARA vs. THE ITO, TDS-1, VADODARA

In the result, the appeal of the assessee is partly allowed

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2018-19

deduction of TDS. However, no deduction was required to be made under Section 194IA(1) of the Act in the case

GUJARAT ENERGY TRANSMISSION CORPN.LTD.,,BARODA vs. THE CIT-1, BARODA

In the result, the appeal of the assessee in ITA No

Bench: Shri Ramit Kochar & Ms.Madhumita Roy"नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Pcit-I Corporation Ltd. Vadodra Sardar Patel Vidyut Bhavan V. Race Course Circle, Baroda. Pan : Aabcg 4029 R "नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Deputy Corporation Ltd. Commissioner Of Sardar Patel Vidyut Bhavan V. Income Tax, Circle Race Course Circle, Baroda. 1(1)(1), Vadodra Pan : Aabcg 4029 R Baroda.

TDS had been deducted; that on further verification of the facts during the assessment, it was observed that names of the above

GUJARAT ENERGY TRANSMISSION CORPORATION LTD.,,VADODARA vs. THE DCIT, , VADODARA

In the result, the appeal of the assessee in ITA No

Bench: Shri Ramit Kochar & Ms.Madhumita Roy"नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Pcit-I Corporation Ltd. Vadodra Sardar Patel Vidyut Bhavan V. Race Course Circle, Baroda. Pan : Aabcg 4029 R "नधा"रणवष"/Asstt. Year: 2010-11 Gujarat Energy Transmission The Deputy Corporation Ltd. Commissioner Of Sardar Patel Vidyut Bhavan V. Income Tax, Circle Race Course Circle, Baroda. 1(1)(1), Vadodra Pan : Aabcg 4029 R Baroda.

TDS had been deducted; that on further verification of the facts during the assessment, it was observed that names of the above

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS deducted by him, can be said a person who “fails to deduct TDS”. This question is noted at para

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS deducted by him, can be said a person who “fails to deduct TDS”. This question is noted at para

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS deducted by him, can be said a person who “fails to deduct TDS”. This question is noted at para

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS deducted by him, can be said a person who “fails to deduct TDS”. This question is noted at para

M/S. JUGALKISHORE R. AGRAWAL INFRASTRUCTURE PVT. LTD.,,DEESA vs. THE JT. CIT, B.K.RANGE,, PALANPUR

In the result, this ground of the assessee’s appeal is dismissed

deducting TDS on the entire amount. The aforesaid creditor has also taken credit of the TDS amount of " 98, 273/- so deducted

RATHORE FREIGHT CARRIERS PVT. LTD.,,GANDHIDHAM-KUTCH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1)(2),, AHMEDABAD

In the result the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 3296/Ahd/2016 िनधा"रण वष"/Asstt. Year: 2012-13 Rathore Freight Carriers Pvt. Ltd., D.C.I.T., Plot No.68, Rathore Chamber, Vs. Central Circle-3(1)(2), National Highway, Ahmedabad. Sector No.9/C, Gandhidham, Kitch-370201. Pan: Aabcr0134L

deducting the TDS. Thus, the question of disallowance arises if the deduction was claimed by the assessee without deducting the TDS

AVIRAHI REALTY,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

In the result, the appeal of the assessee is allowed

TDS has been deducted with narration. The assessee has also stated that TDS amount has been deducted and duly reflected

M/S. BAJAJ FOODS LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-1(2),, AHMEDABAD

Appeal of the assessee is allowed for statistical purposes

deduction at source on interest paid to it were therefore not applicable nor was TDS required to be deducted as per section

CHIMANLAL KATHIRIYA,AHMEDABAD vs. ACIT - CPC - TDS WARD , AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 388/Ahd/2024 (िनधा"रण वष" / Assessment Year : 2022-23)

deduct any TDS. In spite of this fact, the assessee had deducted the TDS and also deposited the same to the Government

RY MIDAS METACAST PRIVATE LIMITED,AHMEDABAD vs. THE ITO, WARD-3(1)(2), AHMEDABAD

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Annapurna Guptaआयकर अपील सं /Ita No.435/Ahd/2025 िनधा"रण वष" /Assessment Year : 2021-22 Ry Midas Metacast Private The Ito बनाम/ Limited Ward-3(1)(2) V/S. A-21,Zaveri Industrial Estate Ahmedabad – 380 015 Kathwada Road Kathwada Ahmedabad – 382 415 "थायी लेखा सं./Pan: Aaecr 5807 M (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee By : Shri Dhinal Shah, Ar Revenue By : Shri Veerabadram Vislavath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 31/07/2025 घोषणा की तारीख /Date Of Pronouncement: 07/10/2025 आदेश/O R D E R Per Sanjay Garg:

deducted the TDS under applicable provisions on the amounts which are required to be deductible and therefore the disallowance is bad in law. The Appellant

ARCHIT CORPORATION,,BHAVNAGAR vs. ITO, WARD-2(3),, BHAVNAGAR

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

Bench: Shri Waseem Ahmed & Ms Suchitra Kambleआयकर अपील सं./Ita No. 683/Ahd/2018 िनधा"रण वष"/Asstt. Year:2014-2015 Archit Corporation Llp, I.T.O., (Earlier Known As Archit Corporation) Vs. Ward-2(3), 54, Ganesh Krupa, Bhavnagar. Vijayraj Nagar, Bhavnagar.

deduct the TDS under chapter XVIII-B of the Act. In case, the assessee fails to deduct the TDS, then

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), AHMEDABAD, AHMEDABAD vs. MS. JAGSON COLORCHEM LIMITED, PHASE -II GIDC ESTATE VATVA

In the result, the appeal of the Revenue is dismissed

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years:2018-19

TDS was deducted. According to the assessee, commission payment of Rs.5,63,28,206/- was made for services rendered outside