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

TDS return under section 200A of the Act. I.T.A. Nos.2504 to 2508/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

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

TDS return under section 200A of the Act. I.T.A. Nos.2509 to 2513/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

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

TDS return under section 200A of the Act. I.T.A. Nos.2509 to 2513/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

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

TDS return under section 200A of the Act. I.T.A. Nos.2509 to 2513/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

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

TDS return under section 200A of the Act. I.T.A. Nos.2509 to 2513/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

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

TDS return under section 200A of the Act. I.T.A. Nos.2504 to 2508/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

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

TDS return under section 200A of the Act. I.T.A. Nos.2504 to 2508/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

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

TDS return under section 200A of the Act. I.T.A. Nos.2504 to 2508/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

STATE BANK OF INDIA (BHILAD 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. The matter was taken up in appeal and it was explained by the assessees that section 200A, as it stood at the relevant point of time, did not permit

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. The matter was taken up in appeal and it was explained by the assessees that section 200A, as it stood at the relevant point of time, did not permit

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

In the result, appeal of the assessee is allowed

TDS statement.” 3. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. The period of delay in question is prior to 1st June 2015, i.e. prior to the period 4. in which the relevant amendment in section 200A

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

In the result, appeals of the assessee are allowed

3 – section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:— (i) any arithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed

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

In the result, appeals of the assessee are allowed

3 – section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:— (i) any arithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed

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)

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. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

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

AARYAVART INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE DY. CIT., CPC TDS,, GAZIABAD

In the result, all appeals filed by the assessee are partly allowed

Bench: Shri S.S. Godara & Shri Manish Boradआयकर अपील सं./ Ita No. 2372 To 2374/Ahd/2016 िनधा"रण वष"/Assessment Year: 2013-14 & 2014-15 Aaryavart Infrastructure Pvt Ltd Vs. The Deputy Commissioner Of Ff, 174, Pariseema Complex, Income-Tax, Cg Road, Ahmedabad Cpc Tds, Pan : Aadca 4844 Q Ghaziabad [ अपीलाथ"/ (Appellant) अपीलाथ" "त् यथ" "त् यथ"/ (Respondent) अपीलाथ" अपीलाथ" "त् "त् यथ" यथ" Assessee By : Shri Aseem Thakkar, Ar Revenue By : Shri Prasoon Kabra, Sr Dr सुनवाई सुनवाई क" क" तारीख तारीख/Date Of Hearing : 26/10/2017 सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" तारीख /Date Of Pronouncement: 03/11/2017 आदेश/O R D E R आदेश आदेश आदेश Per Manish Borad:

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. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

AARYAVART INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE DY. CIT., CPC TDS,, GAZIABAD

In the result, all appeals filed by the assessee are partly allowed

Bench: Shri S.S. Godara & Shri Manish Boradआयकर अपील सं./ Ita No. 2372 To 2374/Ahd/2016 िनधा"रण वष"/Assessment Year: 2013-14 & 2014-15 Aaryavart Infrastructure Pvt Ltd Vs. The Deputy Commissioner Of Ff, 174, Pariseema Complex, Income-Tax, Cg Road, Ahmedabad Cpc Tds, Pan : Aadca 4844 Q Ghaziabad [ अपीलाथ"/ (Appellant) अपीलाथ" "त् यथ" "त् यथ"/ (Respondent) अपीलाथ" अपीलाथ" "त् "त् यथ" यथ" Assessee By : Shri Aseem Thakkar, Ar Revenue By : Shri Prasoon Kabra, Sr Dr सुनवाई सुनवाई क" क" तारीख तारीख/Date Of Hearing : 26/10/2017 सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" तारीख /Date Of Pronouncement: 03/11/2017 आदेश/O R D E R आदेश आदेश आदेश Per Manish Borad:

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. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

AARYAVART INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE DY. CIT., CPC TDS,, GAZIABAD

In the result, all appeals filed by the assessee are partly allowed

Bench: Shri S.S. Godara & Shri Manish Boradआयकर अपील सं./ Ita No. 2372 To 2374/Ahd/2016 िनधा"रण वष"/Assessment Year: 2013-14 & 2014-15 Aaryavart Infrastructure Pvt Ltd Vs. The Deputy Commissioner Of Ff, 174, Pariseema Complex, Income-Tax, Cg Road, Ahmedabad Cpc Tds, Pan : Aadca 4844 Q Ghaziabad [ अपीलाथ"/ (Appellant) अपीलाथ" "त् यथ" "त् यथ"/ (Respondent) अपीलाथ" अपीलाथ" "त् "त् यथ" यथ" Assessee By : Shri Aseem Thakkar, Ar Revenue By : Shri Prasoon Kabra, Sr Dr सुनवाई सुनवाई क" क" तारीख तारीख/Date Of Hearing : 26/10/2017 सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" तारीख /Date Of Pronouncement: 03/11/2017 आदेश/O R D E R आदेश आदेश आदेश Per Manish Borad:

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. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April