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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

section 271C of the Act is very clear and it attracts ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 10 the levy of penalty only for the default to deduct tax at source. The Hon’ble Apex Court noted that it does not speak about the belated remittance 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

section 271C of the Act is very clear and it attracts ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 10 the levy of penalty only for the default to deduct tax at source. The Hon’ble Apex Court noted that it does not speak about the belated remittance 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

section 271C of the Act is very clear and it attracts ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 10 the levy of penalty only for the default to deduct tax at source. The Hon’ble Apex Court noted that it does not speak about the belated remittance of TDS

RAJENDRA MAGANBHAI PATEL,MUMBAI vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAXATION, VADODARA

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.105/Ahd/2023 & 106/Ahd/2023 िनधा"रण वष" /Assessment Years : 2013-14 & 2015-16 Respectively Rajendra Maganbhai Patel The Asstt.Commissioner Of बनाम/ C-1/8, Bhadran Nagar Income Tax, Circle V/S. S.V. Road, Malad West International Taxation, Mumbai – 400 064 Vadodara Maharashtra "थायी लेखा सं./Pan: Asipp 5675 N (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate & Shri Parimalsinh N. Parmar, Ar Revenue By : Shri Prathvi Raj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 26 /02/2025 घोषणा की तारीख /Date Of Pronouncement: 04 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: Both These Appeals By The Assessee Pertain To Assessment Years (Ays) 2013-14 & 2015-16 & Are Directed Against The Final Assessment Orders Passed By The Assessing Officer [Hereinafter Referred To As “Ao”] Under Section 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"], Pursuant To The Directions Of The Dispute Resolution Panel [Hereinafter Referred To As “Drp”]. The Core Issue In Both The Appeals Concerns The Addition Made By The Ao On Account Of Credits In The Assessee’S Non- Resident External (Nre) Bank Accounts.

TDS Return Payments to Rs. 9,50,243/- Rs. 10,47,988/- Non-Residents - Time Deposit with Banking Rs. 11,76,46,084/- NIL Co. - Credit Card Payments: Rs. 3,04,662/- Rs. 3,96,515/- Addition Proposed by AO in Rs. 4,69,37,210/- Rs. 3,77,60,000/- Draft order Additions Directed

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. J.P. ISCON LTD. (FORMERLY KNOWN AS J.P.INFRASTRUCTURE LTD., AHMEDABAD

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

Section 194 requires TDS when payment made to a registered shareholder only. We have further considered the alternative plea made by the appellant before us that the observation of the ITO to this effect that the appellant company hold 10

THE ASSTT. COMMISSIONER OF INCOME TAX, TDS CIRCLE,, AHMEDABAD vs. M/S. J.P. ISCON LTD. (FORMERLY KNOWN AS J.P. INFRASTRUCTURE LTD.),, AHMEDABAD

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

Section 194 requires TDS when payment made to a registered shareholder only. We have further considered the alternative plea made by the appellant before us that the observation of the ITO to this effect that the appellant company hold 10

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE INCOME TAX OFFICER, TDS, CIRCLE-TDS, VADODARA

In the result, all appeals of the assessee are dismissed

Bench: Dr. B.R.R. Kumar, Vice-

TDS on the leave encashment paid. Hence, the Revenue Authorities treated the assessee as in default under Section 201(1) and 201(1A) of the Act. 3.2 The Revenue held that the payments are in excess of Rs. 3 lakhs, and since the recipients are neither State Government nor Central Government employees, hence the exemption limit cannot exceed Rs.3 lakhs

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE INCOME TAX OFFICER, TDS, CIRCLE-TDS, VADODARA

In the result, all appeals of the assessee are dismissed

Bench: Dr. B.R.R. Kumar, Vice-

TDS on the leave encashment paid. Hence, the Revenue Authorities treated the assessee as in default under Section 201(1) and 201(1A) of the Act. 3.2 The Revenue held that the payments are in excess of Rs. 3 lakhs, and since the recipients are neither State Government nor Central Government employees, hence the exemption limit cannot exceed Rs.3 lakhs

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE INCOME TAX OFFICER, TDS, CIRCLE-TDS, VADODARA

In the result, all appeals of the assessee are dismissed

Bench: Dr. B.R.R. Kumar, Vice-

TDS on the leave encashment paid. Hence, the Revenue Authorities treated the assessee as in default under Section 201(1) and 201(1A) of the Act. 3.2 The Revenue held that the payments are in excess of Rs. 3 lakhs, and since the recipients are neither State Government nor Central Government employees, hence the exemption limit cannot exceed Rs.3 lakhs

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE INCOME TAX OFFICER, TDS, CIRCLE-TDS, VADODARA

In the result, all appeals of the assessee are dismissed

Bench: Dr. B.R.R. Kumar, Vice-

TDS on the leave encashment paid. Hence, the Revenue Authorities treated the assessee as in default under Section 201(1) and 201(1A) of the Act. 3.2 The Revenue held that the payments are in excess of Rs. 3 lakhs, and since the recipients are neither State Government nor Central Government employees, hence the exemption limit cannot exceed Rs.3 lakhs

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. B.) Explanation Regarding Interest paid for delay in compliance of laws of Indirect Taxes The payment of Interest as below are made during F.Y. 2019-20 Particulars Amount Rs. Interest on Service Tax 3,58,72,326 VAT Interest 21,719 GST Interest 72,10,068 Entry Tax Interest 59,230 Total 4,31,63,343 Section

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. B.) Explanation Regarding Interest paid for delay in compliance of laws of Indirect Taxes The payment of Interest as below are made during F.Y. 2019-20 Particulars Amount Rs. Interest on Service Tax 3,58,72,326 VAT Interest 21,719 GST Interest 72,10,068 Entry Tax Interest 59,230 Total 4,31,63,343 Section

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. B.) Explanation Regarding Interest paid for delay in compliance of laws of Indirect Taxes The payment of Interest as below are made during F.Y. 2019-20 Particulars Amount Rs. Interest on Service Tax 3,58,72,326 VAT Interest 21,719 GST Interest 72,10,068 Entry Tax Interest 59,230 Total 4,31,63,343 Section

THE DCIT (INT.TAXA.), VADODARA vs. SHRI AJOY KANAIYALAL KHANDHERIA, VADODARA

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

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.451/Ahd/2024 िनधा"रण वष" /Assessment Year : 2012-13 Ranjitsinh Narsinh Vaghela The Income Tax Officer बनाम/ 3337, Nr. Palaiya Mahakali Ward-3 V/S. Mandir Gandhinagar Pethapur, Gandhinagar Gandhinagar – 382 610 "थायी लेखा सं./Pan: Afepv 3269 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Hardik Vora, Advocate Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/01/2025 घोषणा की तारीख /Date Of Pronouncement: 15/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], Dated 19/01/2024, For The Assessment Year (Ay) 2012-13, Which Upheld The Order Of The Assessing Officer [Hereinafter Referred To As “Ao”] Dated 30/12/2019, Passed Under Section 144 R.W.S. 147 Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"]. Ranjitsinh Narsinh Vaghela Vs. Ito Asst. Year : 2012-13

section 10(37) of the Act on account of compensation received for the compulsory acquisition of agricultural land situated at Survey Nos. 56/1 and 56/2, Dholakuva, Gandhinagar. The brief facts relating to land and its dispute are summarized below form the order of AO – 2.1. Shri Abhraji Ataji Thakor, Shri Baldevji Ataji Thakor, and Shri Ambaji Ataji Thakor (Thakor Brothers

STATE BANK OF INDIA BHAVNAGAR PARA BRANCH,BHAVNAGAR vs. ITO TDS WARD 1, AHMEDABAD, AHMEDABAD

In the result, both the appeals of the assessee are allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

section 10(5) of the Income-tax Act ("the Act") while computing TDS under section 192 of the Act. During

STATE BANK OF INDIA BHAVNAGAR PARA BRANCH,BHAVNAGAR vs. ITO TDS WARD 1, AHMEDABAD, AHMEDABAD

In the result, both the appeals of the assessee are allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

section 10(5) of the Income-tax Act ("the Act") while computing TDS under section 192 of the Act. During

BACKBONE TARMET NG JV,AHMEDABAD vs. THE INCOME-TAX OFFICER, WARD-5(2)(2), AHMEDABAD

The appeal of the assessee is allowed in above terms

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2005-06 Vs. Backbone Tarmet Ng Jv, The Income-Tax Officer, A-9, Kumud Apartment, Ward-5(2)(2), Near Stadium Five Roads, Ahmedabad Navrangpura, Ahmedabad-380009 Pan : Aaaab 3885 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sakar Sharma, Ca Revenue By : Shri Vipul Chavda, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 28/03/2024 घोषणा की तारीख /Date Of Pronouncement: 05/04/2024 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 20.06.2022 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2005-06. 2. Grounds Raised Are As Under :- “1. The Ld. Cit(A)-Nfac Erred On Facts & In Law In Deciding Appeal Ex- Parte Without Appreciating That Business Of The Appellant Has Been Closed Since Covid-19 & Therefore, In Absence Of Any Office, Notice(S) Claimed To Be Have Been Served Through Email Could Not Be Communicated To The Partners Of The Appellant. Without Prejudice To This It Is Submitted That No Notice(S) Came To Be Served On The Appellant At The Designated Email Stated In Form No. 35 For The Purpose Of Service Of Notice(S). Backbone Tarmet Ng Jv Vs. Ito Ay : 2005-06 2

10(10C) on such amount received from bank under early retirement scheme - Held, yes [Paras 9 and 11] [In favour of assessee]” (e) For the direct proposition applicable on this issue that, in view of the amended provision of Section 40(a)(ia) of the Act the assessee who had deposited TDS

RANJITSINH NARSINH VAGHELA,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-3, GANDHINAGAR

In the result, the appeal of the assessee is treated as partly allowed for\nstatistical purposes

Bench: SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA No.451/Ahd/2024\nनिर्धारण वर्ष / Assessment Year : 2012-13\nRanjitsinh Narsinh Vaghela\n3337, Nr. Palaiya Mahakali\nMandir\nPethapur, Gandhinagar\nGandhinagar – 382 610\nबनाम /\nv/s.\nThe Income Tax Officer\nWard-3\nGandhinagar\nस्थायी लेखा सं./PAN: AFEPV 3269 D\n(अपीलार्थी/ Appellant)\n(प्रत्यर्थी/ Respondent)\nAssessee by:\nShri Hardik Vora, Advocate\nRevenue by :\nShri R.N. Dso

Section 10(37) of the Act on account of\ncompensation received for the compulsory acquisition of agricultural land\nsituated at Survey Nos.56/1 and 56/2, Dholakuva, Gandhinagar.\nThe brief facts relating to land and its dispute are summarized below form\nthe order of AO\n2. 1. Shri Abhraji Ataji Thakor, Shri Baldevji Ataji Thakor, and Shri Ambaji\nAtaji Thakor (Thakor Brothers