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

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

200A r.w.r. 234E of the I.T. Act. 3. The brief fact of the case is that ACIT CPC TDS, Gaziabad, the Assessing Officer has levied fees u/s. 234E of the Act for delay in furnishing the submission of tax deduction at source and levied fees u/s. 234E of the Act to the amount of Rs. 89,065/- 4. Aggrieved assessee

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

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

3 subscribe to the view that without a regulatory provision being found for section 200A for computation of fee, the fee prescribed under section 234E cannot be levied. Any such view would amount to a charging section yielding to the machinery provision. If at all, the recasted clause (c) of sub section (1) of section 200A would be in nature

M/S. ORION STEEL CORPORATION,ANAND vs. THE ACIT.,CPC-TDS, GHAZIYABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Amarjit Singh & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2432/Ahd/2018 ("नधा"रण वष" / Assessment Year: 2014-15(26Q, Q1)) M/S. Orion Steel Corporation The Acit बनाम/ Centralized Processing 58, Ajanta Station Road, Vs. Cell-Tax Deducted At Anand, Gujarat-388001 Source, Income Tax Office, Sector-3, Vaishali, Ghaziyabad, Uttar Pradesh-201010 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaafo3831D .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

TDS statement in Form No. 26Q for A.Y. 2014-15 (Quarter-1) which was processed under Section 200A on 24.03.2014 charging late fees under Section 234E at Rs. 48,600/-. Against the order passed under Section 200A r.w.s. 154 by CPC Ghaziabad, the assessee filed appeal before the Ld. CIT(A)-5, Vadodara. The Ld. CIT(A) has dismissed

M/S. ORION STEEL CORPORATION,ANAND vs. THE ACIT.,CPC-TDS, GHAZIYABAD

In the result, the appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

TDS return u/s. 200A as there was no provision for charging of late filing fee. This argument of the assessee is not acceptable in view of the decision jurisdictional Honorable High Court in the case of Rajesh KouranI v/s Union of India(2017) 83 taxmann.com 137 (Guj), Heard Notes of which are reproduced as under: "Section 234E, read with section

JYOTI LIMITED,,VADODARA vs. DCIT,(INTERNATIONAL TAXATION), , BARODA

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

Bench: Shri Pradip Kumar Kedia& Ms. Madhumita Roy

3) In case any declaration becomes invalid under sub-section (2), the deductor shall deduct the tax at source in accordance with the provisions of sub-section (1). Jyoti Limited vs. DCIT Asst.Year –2014-15 (4) No certificate under section 197 shall be granted unless the application made under that section contains the Permanent Account Number of the applicant

SHRI RAM KRUPA MEDICARE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(1), VADODARA

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

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Years: 2021-22

TDS, Ghaziabad, UP) without issuing a notice u/s. 154(3) and/or without giving an opportunity to the Appellant of being heard. In the light of the above circumstances, the Ld. CIT(A) ought to have quashed the order u's. 154 as illegal and void-ab-initio 2. The Ld CTT(A) has not taken into cognizance the fact that