STATE BANK OF INDIA (SARIGAM BRANCH),,VALSAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, all these appeals are allowed

TDS returns by the assessees and it is for this delay that the Assessing Officer has levied fee under section 234E of the Act by way of intimation under section 200A

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

section 200A in respect of processing of TDS for the respective Assessment Years as indicated against each appeal. 2. In all these

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

section 200A in respect of processing of TDS for the respective Assessment Years as indicated against each appeal. 2. In all these

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

section 200A in respect of processing of TDS for the respective Assessment Years as indicated against each appeal. 2. In all these

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

section 200A in respect of processing of TDS for the respective Assessment Years as indicated against each appeal. 2. In all these

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

section 200A in respect of processing of TDS for the respective Assessment Years as indicated against each appeal. 2. In all these

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

section 200A in respect of processing of TDS for the respective Assessment Years as indicated against each appeal. 2. In all these

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

section 200A in respect of processing of TDS for the respective Assessment Years as indicated against each appeal. 2. In all these

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

section 200A in respect of processing of TDS for the respective Assessment Years as indicated against each appeal. 2. In all these

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

section 200A in respect of processing of TDS for the respective Assessment Years as indicated against each appeal. 2. In all these

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

section 200A in respect of processing of TDS for the respective Assessment Years as indicated against each appeal. 2. In all these

BLUE RIVER REALTY PVT. LTD.,AHMEDABAD vs. ACIT, CPC TDS, GHAZIABAD

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

section 200A of the Income Tax Act, 1961; in short “the Act”. I.T.A Nos. 36 & 37/Ahd/2019 A.Y. 2013-14 &2014-15 Page No 2 Blue River Realty Pvt. Ltd. vs. ACIT 2. The solitary ground of appeal of the assessee is directed against the order of ld. CIT(A)-8 Ahmedabad in confirming the levy of late filing fees

SHRI MELDI MAA T.B. HOSPITAL TRUST,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all the eight appeals filed by the assessee are dismissed

section 200A of the Income Tax Act, 1961; in short “the Act”. 2. The assesee has raised following grounds of appeal:- I.T.A Nos. 2756 to 2763/Ahd/2016 A.Y. 2015-16 Page No 2 Meldi Maa T.B. Hospital Trust vs. ACIT “1. The order passed u/s. 200A of IT Act by the Assessing Officer and confirmed by the first appellate authority charging

ANUKOOL FURNITURE PVT. LTD.,AHMEDABAD vs. ACIT, CPC -TDS, GHAZIABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedassessment Years : 2015-16 Anukool Furniture Pvt Ltd Acit, B-12, Doctor House, Nr. Parimal Vs Cpc-Tds, Railway Crossing, Ellisbridge, Ghaziabad Ahmedabad-380006 Pan : Aabca 6053 F अपीलाथ"/ (Appellant) अपीलाथ" "त् यथ" "त् यथ"/ (Respondent) अपीलाथ" अपीलाथ" "त् "त् यथ" यथ" Assessee By : Shri Bharat Shah, Ar Revenue By : Shri R.R. Makwana, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 15/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 17/11/2021 आदेश/O R D E R आदेश आदेश आदेश Per Rajpal Yadav: The Assessee Is In Appeal Before The Tribunal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-8, Ahmedabad [“Cit(A) In Short] Dated 25Th January 2019 Passed For Assessment Year 2015-16. 2. The Solitary Grievance Of The Assessee Is That The Learned Cit(A) Has Erred In Confirming The Penalty Of Rs.74,000/- Which Was Imposed Under Section 234E Of The Income Tax Act, 1961. 3. With The Assistance Of The Learned Representatives, We Have Gone Through The Record Carefully. It Emerges Out From The Record That The Assessee Failed To Submit Its Tds Return Well In Time During The Accounting Period Relevant To The Assessment Year 2015-16. Therefore, A Penalty Under Section 234E Of The Act Amounting To Rs.74,000/- Was Imposed Upon The Assessee. Anukool Furniture Pvt Ltd Vs. Acit Ay : 2015-16 2

Section 200A is a machinery-provision for processing the TDS statements and it has been held by the Hon'ble Gujarat

ORIGINS BUILD-TECH PVT. LTD.,AHMEDABAD vs. ACIT (CPC)-TDS,, GAZIABAD

In the result, appeal of the assessee is allowed

section 200A of the Income-tax Act, 1961, for the assessment year 2015-16. 2. The grievances raised by the assessee is as follows:- “The learned CIT(A)-8 is unjustified & erred iin law by confirming the imposing of late filing levy by ACIT [CPC-TDS

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

In the result, the appeal of the assessee is dismissed

section 200A(1)(c) of the Act was amended and it was only in consequence of such amendment in s. 200A(1)(c) that late filing fee could be levied u/s 234E of the Act. In I.T.A No. 1608/Ahd/2019 A.Y. 2013-14 Page No. 3 Bank of Baroda vs. ACIT, CPC, TDS

VIPUL FORMS & GRAPHICS PVT.LTD.,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX,CPC,TDS,, GAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri S.S. Godara & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No.3091/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2014-15)

200A: Processing of statements of tax deducted at source (1) Where a statement of tax deduction at source, or a correction statement, has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:— Vipul Forms & Graphics Pvt.Ltd. vs. DCIT, CPC, TDS

TRISHULAM CO. OP. HO. SOC. LTD,AHMEDABAD vs. ACIT (CPC)-TDS,, GHAZIABAD

In the result, appeals of the assessee are allowed

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect