HASMUKHBHAI JAYANTIBHAI PATEL,AHMEDABAD vs. ITO WARD 2(1)(2), AHMEDABAD, GUJARAT

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS was made under provisions of section 194-IA, since payment was made much before applicability of proviso to section

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

sections 194C, 194H, 194-I, 194J and 192B and defaulted in ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 3 complying with the TDS

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

sections 194C, 194H, 194-I, 194J and 192B and defaulted in ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 3 complying with the TDS

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

sections 194C, 194H, 194-I, 194J and 192B and defaulted in ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 3 complying with the TDS

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

sections 194C, 194H, 194-I, 194J and 192B and defaulted in ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 3 complying with the TDS

INCOME TAX OFFICER (TDS-3), AHMEDABAD, AHMEDABAD vs. TARUN SANTRAMDAS VARMA, AHMEDABAD

In the result, the appeal filed by the Revenue is dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kmble

TDS u/s 194IA of the Act. 9.1.6.Nature of Property and Section 2(14) Test: Certificates from GUDA and Revenue Talati confirm that the lands were agricultural in use and situated beyond 6to8 km from Gandhinagar municipal limits (population 3.34 lakh). Under s. 2(14)(iii) (b), such lands are classified as rural agricultural lands and not capital assets. Section 194

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

TDS on an amount of Rs.1,61,00,000/- alleged to be payments towards immovable property to which provisions of Sec. 194-IA is attracted. b) The Ld. CIT (Appeals)/AddI./JCIT (A) has erred in law and facts in confirming the action of the Ld. A.O. in invoking provisions of section

SHREE HARI ENTERPRISE ,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is partly allowed in the\nfollowing terms:\n\ni) Issue No

TDS not deducted on the rent paid by the assessee in terms of section 194-I of the Act.\n\n8. As noted

HUBTOWN BUS TERMINAL (AHMEDABAD) PRIVATE LIMITED,AHMEDABAD vs. DCIT CIRCLE(TDS), AHMEDABAD, AHMEDABAD

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

TDS under section 194-I or section 194-J of the Act, relying upon CBDT Circular No. 35/2016 dated 13.10.2016. It was explained

ASHVINKUMAR NARANBHAI PATEL,AHMEDABAD vs. THE ITO, TDS-WARD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.722/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 Ashvinkumar Naranbhai Patel The Ito बनाम/ 43, Shankar Society Part-1 Tds Ward-1 V/S. Near Meerambica Road Ahmedabad – 380 014 Opp. Amikunj Bus Stand Naranpura Ahmedabad – 380 013 "थायी लेखा सं./Pan: Aeipp 9274 R अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Jaimin Shah, Ar Revenue By : Shri Umesh Kumar Agrawal, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 24/07/2025 घोषणा की तारीख /Date Of Pronouncement: 28/07/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Has Been Preferred By The Assessee Against The Order Dated 28.02.2025 Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”], Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Confirming The Demand Raised Under Section 201(1) & 201(1A) By The Ito, Tds Ward 1, Ahmedabad [Hereinafter Referred To As “Assessing Officer Or Ao”], In Relation To A.Y. 2015–16. Ashvinkumar Naranbhai Patel Vs. Ito Asst. Year : 2015-16

TDS, along with consequential interest under section 201(1A) of the Act. The Ld.CIT(A) affirmed the action of the AO without independent verification or analysis of key factual and legal aspects and summarily dismissed the appeal. 9.1. During the course of hearing before us, the AR of the assessee confined his arguments to the issue that the provisions

PROLIFE INDUSTRIES LTD.,ANKLESHWAR vs. THE ITO, WARD-3(1)(1), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

TDS under Section 194-I of the Act and a major portion of the loans were repaid on 19.12.2016, 29.11.2016, and 07.12.2017 before

PROLIFE INDUSTRIES LTD.,ANKLESHWAR vs. THE ITO, WARD-3(1)(1), AHMEDABAD

In the result, the appeal filed by the Assessee in ITA No

TDS under Section 194-I of the Act and a major portion of the loans were repaid on 19.12.2016, 29.11.2016, and 07.12.2017 before

ARCHANABEN RAJENDRASINGH DEVAL,AHMEDABAD vs. THE INCOME TAX OFFICER, TDS WARD-1,, AHMEDABAD

In the result, the appeal filed by the assessee is allowed, as indicated\nabove

Bench: SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA No.1465/Ahd/2024\nनिर्धारण वर्ष / Assessment Year : 2015-16\nArchanaben Rajendrasingh\nDeval\nबनाम /\nv/s.\nThe Income Tax Officer\nTDS Ward-1,\nAhmedabad – 380 014\n42, Tirth Bhumi Co-op. Society\nNear Dhara Soap Factory\nNikol Gam Road,\nNikol, Ahmedabad – 382 350\nस्थायी लेखा सं./PAN: AHZPD 2745 D\n(अपीलार्थी/ Appellant)\n(प्रत्यर्थी/ Respondent)\nAssessee by :\nShri Jaimin Sha

TDS, along with consequential interest under section 201(1A) of the Act.\nITA No.1465/Ahd/2024\nArchanaben Rajendrasingh Deval\nAsst. Year: 2015-16\n9\nThe Ld.CIT(A) affirmed the action of the AO without independent\nverification or analysis of key factual and legal aspects and summarily\ndismissed the appeal.\n9. 1. During the course of hearing before

BINITABEN SANDIPKUMAR PATEL,VADODARA vs. THE PR.CIT, VADODARA-1, VADODARA

The appeal of the assessee is allowed

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Sejalben Patel The Pr.Cit-1 1049, Kantvalue Faliyu Vs. Vadodara. At & Po-Karkhadi Tal. Padra, Dist. Vadodara. Pan : Drhpp 9550 D Asstt.Year : 2018-19 Binitaben Sandipkumar Patel The Pr.Cit-1 Javla, Chotra Pase Vs. Vadodara. Savli, Dist. Vadodara. Pan : Cwopp 4609 Q (Applicant) (Responent)

TDS credit claimed Rs.2,400/- under Rs.2,400/- under section 194-IA section 194-IA 9 Refund granted or Denied

SEJALBEN PATEL,VADODARA vs. THE PR.CIT, VADODARA-1, VADODARA

The appeal of the assessee is allowed

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : 2018-19 Sejalben Patel The Pr.Cit-1 1049, Kantvalue Faliyu Vs. Vadodara. At & Po-Karkhadi Tal. Padra, Dist. Vadodara. Pan : Drhpp 9550 D Asstt.Year : 2018-19 Binitaben Sandipkumar Patel The Pr.Cit-1 Javla, Chotra Pase Vs. Vadodara. Savli, Dist. Vadodara. Pan : Cwopp 4609 Q (Applicant) (Responent)

TDS credit claimed Rs.2,400/- under Rs.2,400/- under section 194-IA section 194-IA 9 Refund granted or Denied

G. B. BUILDERS, ,AHMEDABAD vs. ACIT-CPC(TDS),, GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Due Date On 24-11-2014, But Inadvertently Committed An Error Therein Of Depositing This Tds Using Pan Of The Seller Instead Of Pan Of The Appellant (As The Buyer)

section 194-IA have been fully complied with during November, 2014 i.e. before due date but only due to one technical lapse in filling up this Form No. 26QB on 24-11-2014, the appellant was required to make good again TDS

KESHAVPRIYA CORP PVT. LTD,AHMEDABAD vs. THE ITO, WARD-2 TDS, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

TDS as per the provisions of Section 194-IA of the Act at the rate of 1% of purchase consideration

KESHAVPRIYA CORP PVT. LTD,AHMEDABAD vs. THE ADDL.CIT, TDS, AHMEDABAD

In the result, the appeal of the assessee is dismissed

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

TDS as per the provisions of Section 194-IA of the Act at the rate of 1% of purchase consideration