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

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

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

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

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

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD) RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

penalty on addition of Rs. 23,84,449/-, the Ld. CIT(A) has rectified the amount at Rs. 38,70,749/-) made by the A.O. on account of income reflected in TDS

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

penalty on addition of Rs. 23,84,449/-, the Ld. CIT(A) has rectified the amount at Rs. 38,70,749/-) made by the A.O. on account of income reflected in TDS

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

penalty on addition of Rs. 23,84,449/-, the Ld. CIT(A) has rectified the amount at Rs. 38,70,749/-) made by the A.O. on account of income reflected in TDS

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

penalty on addition of Rs. 23,84,449/-, the Ld. CIT(A) has rectified the amount at Rs. 38,70,749/-) made by the A.O. on account of income reflected in TDS

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

penalty on addition of Rs. 23,84,449/-, the Ld. CIT(A) has rectified the amount at Rs. 38,70,749/-) made by the A.O. on account of income reflected in TDS