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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

penalty for the default in the delay in deposit of TDS also, besides levying of penalty for non-deduction of TDS

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

penalty for the default in the delay in deposit of TDS also, besides levying of penalty for non-deduction of TDS

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)

TDS return in Form No.26QB, for which the penalty of Rs.15,150/- was imposed by the CPC-TDS while processing

GRINDLY GASES & PETROCHEMICALS P. LTD.,VADODARA vs. THE JT. CIT, TDS RANGE, VADODARA

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

Bench: Shri Siddhartha Nautiyal & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Grindly Gases & Petrochemicals P. Ltd. The Jcit, Tds Range 303, B.N. Chambers Vadodara. R.C. Dutt Road Vadodara 390 007. Pan : Aaaccs 7129 F (Applicant) (Responent) Assessee By : None : Shri Arvind Kumbhara, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 22/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 24/09/2025 आदेश आदेश/O R D E R आदेश आदेश

penalty had been imposed by the Joint Commissioner of Income-tax, TDS Range, Vadodara vide order dated 28.02.2023, in proceedings

GUJARAT ALKALIES AND CHEMICALS LTD.,,BARODA vs. THE ADDL. CIT, TDS RANGE,, BARODA

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

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

Penalty proceedings u/s.271C were also initiated after affording the assessee an opportunity of being heard, the Addl.CIT, TDS Range, Baroda

GUJARAT ALKALIES AND CHEMICALS LTD.,,BARODA vs. THE ADDL. CIT, TDS RANGE,, BARODA

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

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

Penalty proceedings u/s.271C were also initiated after affording the assessee an opportunity of being heard, the Addl.CIT, TDS Range, Baroda

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

TDS is not in the nature of penalty. Interest on TDS was due to late payment of tax and not due to non- compliance

ASSTT. COMMISSIONER OF INCOME TAX,, CENTRAL CIRCLE - 1(4), AHMEDABAD vs. MAHALAXMI INFRACONTRACT PVT. LTD., AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

TDS is not in the nature of penalty. Interest on TDS was due to late payment of tax and not due to non- compliance

ASSTT. COMMISSIONER OF INCOME TAX, AHMEDABAD vs. MAHALAXMI INFRACONTRACT PRIVATE LIMITED, AHMEDABAD

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

TDS is not in the nature of penalty. Interest on TDS was due to late payment of tax and not due to non- compliance

GANESH HOUSING CORPORATION LIMITED,,AHMEDABAD vs. THE ADDL.CIT, TDS CIRCLE, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Prasad & Shri Amarjit Singhआयकर अपील सं./I.T.A. No. 1196/Ahd/2019 ("नधा"रण वष" / Assessment Year: 2013-14) Ganesh Housing Corporation Adcit(Tds Circle) बनाम/ 2Nd Floor, Amrutjayanti Ltd., 100 Ft. Hebatpur, Vs. Bhavan, Navjivan Trust Thaltej Road, Nr. Sola Building, Off. Ashram Bridge, Off. S. G. Highway, Road, Ahmedabad- Ahmedabad-380054 380009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacg5590Q .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

penalty levied u/s. 272A(2)(g) of the Act of Rs. 19,700/-. ITA No. 1196/Ahd/2019(Ganesh Housing Corporation Ltd. vs. ADCIT) A.Y. 2013-14 2 2. The Ld. CIT(A) has erred in law and on facts in failing to consider that the appellant company has paid the TDS

ISHAN EQUIPMENTS PRIVATE LIMITED,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE 1(1)(1), VADODARA, CHAKLI CIRCLE , VADODARA

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

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.235/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Ishan Equipments Pvt.Ltd. The Dy.Cit बनाम/ Survey No.144-15, Nh No.8 Circle-1(1)(1) V/S. Sankharda Vadodara Nr. Police Chowki Vadodara – 391 350 (Gujarat) "थायी लेखा सं./Pan: Aaaci 4131 R (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee By : Shri S.N. Divetia & Shri Samir Vora, Ars Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 26/09/2024 घोषणा की तारीख /Date Of Pronouncement: 10/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

Penalty on TDS (F.Y. 2016-17) 1,04,600/- 4.2. The AR requested the deletion of the double disallowance made

THE ITO, WARD-9(4),, AHMEDABAD vs. SHRI ATUL S. MEHTA,, AHMEDABAD

In the result, the appeal of the revenue is dismissed

penalty proceedings u/s. 271(1)(c) of the act for concealment of particulars of income was initiated. On further verification of profit and loss account, the assessing officer noticed that assessee has paid freight payment of 2,50,86,492/- to truck owners. Out of the total payment, the assessee has deducted TDS

RAVI PLANT BIOTECHNOLOGIES LTD.,VADODARA vs. THE ADDL. CIT, TDS, VADODARA

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

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2016-17

TDS) passed order under Section 201(1) of the Act treating the assessee as assessee in default and proposed for initiation of penalty

M/S. GANESH ENTERPRISE.,AHMEDABAD vs. THE ADDL. CIT, TDS, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.2308/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2015-2016 M/S Ganesh Enterprise, Addl.C.I.T., 205, Shubh House, Vs. Tds, 77, Swastik Soc. Opp. C.G. Road, Ahmedabad. Navrangpura, Ahmedabad.

TDS is concerned, therefore the penalty cannot be attracted under the provisions of section 271C of the Act. 4.3 However

JWALA LOGISTIC PVT. LTD.,,BARODA vs. THE INCOME TAX OFFICER, TDS WARD-1,, BARODA

In the result, appeal filed by the assessee is allowed

Bench: Shri Pramod Kumar & Shri Mahavir Prasad

TDS statement for the 1st, 2nd, 3rd and 4th quarter during the F.Y. 2011-12 was 15/07/2011, 15/10/2011, 15/01/2012 and 15/05/2012. However, the assessee has filed the quarterly statement for the 1st, 2nd, 3rd and 4th quarter on 29/11/2012. Therefore, a show-cause notice for imposing penalty

TULSI REALITY,VADODARA vs. THE PR. CIT-1, VADODARA

The appeal of the assessee is dismissed

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.134/Ahd/2022 िनधा"रण वष" /Assessment Year : 2017-18 Tulsi Reality The Pr.Cit-1 बनाम/ G5 Anand Deep Complex Vadodara – 390 007 V/S. Gotri Road (Gujarat) Gotri, Vadodara – 390 021 (Gujarat) "थायी लेखा सं./Pan: Aafft 8908 B (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee By : Ms. Urvashi Shodhan, Ar Revenue By : Shri Prathvi Raj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 27/01/2025 घोषणा की तारीख /Date Of Pronouncement: 30/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee Against The Order Dated 29.03.2022 Passed By The Ld. Principal Commissioner Of Income Tax, Vadodara-1 (Hereinafter Referred To As "Pcit") Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") For The Assessment Year (Ay) 2017- 18, Setting Aside The Assessment Order Passed By The Assessing Officer (Hereinafter Referred To As “Ao”) Under Section 143(3) Of The Act Dated 12.12.2019. Tulsi Reality Vs. The Pr.Cit-1 Asst. Year : 2017-18

penalty on TDS and not admissible expenditure u/s 37(1) of the Act. 2.1. Subsequently, the PCIT invoked the powers

SHRI ASHOKKUMAR DEVICHAND LODHA,,AHMEDABAD vs. THE ACIT, TDS RANGE,, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: The Ld. Cit(A).The Ld.Cit(A) Has Sustained The Impugned Penalty.

TDS Range for initiation of penalty u/s 271 C of the act. During the course of penalty proceedings, the assessee

SMT. PASHIBEN PRAJAPATI FAMILY TRUST (DISC),AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

The appeal of the assessee is partly allowed in the manner as indicated above

Bench: Ld. Cit(A) Has In-Turn Arisen From The Intimation Dated 07.12.2022 Issued By Cpc, Bengaluru, U/S.154(Cpc/2122/U5/ 314311772) Of The Act.

TDS credit of Rs.68,042/- and penalty of Rs.5000/- and interest of Rs.1430/- was paid. But, in response to the ITR-5, the appellant