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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 25. Both the parties were confronted with this position of law and the case

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 25. Both the parties were confronted with this position of law and the case

BANK OF BARODA,ANAND vs. THE ACIT, CPC, TDS, GHAZIABAD

In the result, the appeal of the assessee is dismissed

200 or proviso to section 206C. Such penalty was prescribed at the rate of Rs.100 for every day during which the failure continued. With effect from 01.06.2012, three major I.T.A No. 1608/Ahd/2019 A.Y. 2013-14 Page No. 5 Bank of Baroda vs. ACIT, CPC, TDS

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 200 of the income Tax Act, 1961 (hereafter referred to as " the Act") require any person deducting tax at source to prepare the prescribed statement and deliver or cause to be I.T.A No. 626/Ahd/2018 A.Y. 2015-16 Page No. 5 G.B. Builders vs. ACIT-CPC(TDS

CHIRAG MAHENDRABHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(2)(1),, AHMEDABAD

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

200 such person would file periodic statements of tax deducted at source. Sub-section (1) of Section 203 requires every person deducting tax at source to issue certificate to the deductee within the prescribed time. Section 206AA carries the title Requirement to furnish Permanent Account Number. Various sub- sections contained therein provide for supplying PAN by the deductee failing which

MIRANT NAVINBHAI PARIKH,VADODARA vs. THE DCIT ,CIRCLE INT.TAXA., VADODARA

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta, Accountnat Member & Shri T.R.Senthil Kumar

200 such person would file periodic statements of tax deducted at source. Sub-section (1) of Section 203 requires every person deducting tax at source to issue certificate to the deductee within the prescribed time. Section 206AA carries the title Requirement to furnish Permanent Account Number. Various sub-sections contained therein provide for supplying PAN by the deductee failing which

ARVIND FASHIONS LIMITED,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

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

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

TDS with respect to sum/income payable to a resident which has to be deposited in the account of Government Exchequer as provided under section 200

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,(OSD),, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

200 or the proviso to sub-section (3) or section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

200 or the proviso to sub-section (3) or section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

200 or the proviso to sub-section (3) or section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

200 or the proviso to sub-section (3) or section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

200 or the proviso to sub-section (3) or section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

200 or the proviso to sub-section (3) or section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

200 or the proviso to sub-section (3) or section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT. LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

200 or the proviso to sub-section (3) or section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

200 or the proviso to sub-section (3) or section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred

ATUL LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal is partly allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2017-18 Atul Limited Acit, Cir.1(1)(1) Atul House, Gi Patel Mark Vs Ahmedabad. Mithila Society, Ahmedabad. Pan : Aabca 2390 M (Applicant) (Responent) Assessee By : Shri Bandish Soparkar, Ar : Shri Prathvi Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 01/05/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/05/2025 आदेश/O R D E R आदेश आदेश आदेश

200% under section 35(2AB). 36. Accordingly, we direct the Assessing Officer to allow the deduction of Rs.73,20,990/- under section 35(1)(iv), being capital expenditure incurred wholly and exclusively for scientific research in the assessee’s approved R&D facility. This ground of appeal is allowed to the extent indicated above. Ground No. 4 - Disallowance under Section

GELOT AGRI EXPORTS,DEESA vs. ITO WD 1 PALANPUR, BANASKANTHA

The appeal of the assessee is allowed, while that of the Revenue is dismissed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2018-19 Ito, Ward-1 Vs. Gelot Agri Exports Palanpur, Banaskantha At 13, Aditya Complex Gujarat. Opp: Jalaram Temple Deesa 385 535. Pan : Aapfg 5455 N Assessment Year : 2018-19 Gelot Agri Exports Vs. Ito, Ward-1 At 13, Aditya Complex Palanpur, Banaskantha Opp: Jalaram Temple Gujarat. Deesa 385 535. Pan : Aapfg 5455 N

TDS, and therefore, applying provisions of section 40(a)(ia) of the Act, 30% of the said amount of Rs.15.09 crores,i.e Rs.4,52,85,292/-, was added to the income of the assessee. The AO initiated penalty proceedings for under-reporting of income in consequence of misreporting ,under section 270A(1) r.w.s