THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. J.P. ISCON LTD. (FORMERLY KNOWN AS J.P.INFRASTRUCTURE LTD., AHMEDABAD

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

TDS Circle, Ahmedabad under Section 201(1) & 201(1A) of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for A.Ys. 2007-08 & 2008-09 respectively. ITA No. 220/Ahd/2015 (A.Y. 2007-08):- 2

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

201(1A) of the Act, which was compensatory in nature, and similarly about prosecution under section 276B of the Act on failure to pay TDS after deducting. The Hon’ble Apex Court also referred to CBDT Circular No.551 dated 23.1.1998 and noted that it talked about the levy of penalty on failure to deduct TDS and noted that even

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

201(1A) of the Act, which was compensatory in nature, and similarly about prosecution under section 276B of the Act on failure to pay TDS after deducting. The Hon’ble Apex Court also referred to CBDT Circular No.551 dated 23.1.1998 and noted that it talked about the levy of penalty on failure to deduct TDS and noted that even

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

201(1A) of the Act, which was compensatory in nature, and similarly about prosecution under section 276B of the Act on failure to pay TDS after deducting. The Hon’ble Apex Court also referred to CBDT Circular No.551 dated 23.1.1998 and noted that it talked about the levy of penalty on failure to deduct TDS and noted that even

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

201(1A) of the Act, which was compensatory in nature, and similarly about prosecution under section 276B of the Act on failure to pay TDS after deducting. The Hon’ble Apex Court also referred to CBDT Circular No.551 dated 23.1.1998 and noted that it talked about the levy of penalty on failure to deduct TDS and noted that even

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

201-500 2,08,71,143 56,127 15.71% 23.14% 3 501-1000 10,87,10,735 1,21,084 33.88% 57.02% 4 1001-1500 4,18,12,615 33,179 9.28% 66.30% 5 1501-2000 2

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

201-500 2,08,71,143 56,127 15.71% 23.14% 3 501-1000 10,87,10,735 1,21,084 33.88% 57.02% 4 1001-1500 4,18,12,615 33,179 9.28% 66.30% 5 1501-2000 2

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

201-500 2,08,71,143 56,127 15.71% 23.14% 3 501-1000 10,87,10,735 1,21,084 33.88% 57.02% 4 1001-1500 4,18,12,615 33,179 9.28% 66.30% 5 1501-2000 2

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

201-500 2,08,71,143 56,127 15.71% 23.14% 3 501-1000 10,87,10,735 1,21,084 33.88% 57.02% 4 1001-1500 4,18,12,615 33,179 9.28% 66.30% 5 1501-2000 2

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

section 201(1) and 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 Facts of the Case: 2

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

2(14)(iii) of the Act. Therefore, the provisions of section 194IA of the\nAct were clearly applicable and the assessee, having failed to deduct tax at\nsource, was rightly held to be in default under section 201(1) of the Act and\nliable for interest under section 201(1A) of the Act.\n9.\nWe have carefully considered the rival

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

Section 194IA(2) of the Act, we are of the considered opinion that the assessee was not required to deduct TDS u/s 194IA of the Act in the current year where the consideration paid to each of the transferor was less than Rs.50 Lakhs. Accordingly, the demand raised by the AO u/s 201

THE ITO, WARD-2(1)(1),, BARODA vs. MARKET CREATORS LTD.,, VADODARA

In the result, this appeal is partly allowed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

section 40(a)(ia) of the Act on brokerage payment to sub-brokers 5. Ld. A.O. has discussed the issue at page no. 2 to 6 in para no. 4 and ld. CIT(A) has discussed the issue at page no. 2 to 27 in para 2 to 4. The assessee company is engaged in the broking business in capital

ACIT, EXEMPTIONS, CIRCLE-1, AHMEDABAD, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2016-17

201-500 2,08,71,143 56,127 15.71% 23.14% 3 501-1000 10,87,10,7351,21,084 33.88% 57.02% 4 1001-1500 4,18,12,615 33,179 9.28% 66.30% 5 1501-2000 2

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

2,35,00,000/-. However, the assessee failed to deduct and deposit TDS as per the provisions of Section 194-IA of the Act at the rate of 1% of purchase consideration. Accordingly, in the course of proceedings under Section 201

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

2,35,00,000/-. However, the assessee failed to deduct and deposit TDS as per the provisions of Section 194-IA of the Act at the rate of 1% of purchase consideration. Accordingly, in the course of proceedings under Section 201

SABRI CHEMICALS PVT. LTD.,,BARODA vs. THE ACIT, CIRCLE-2(1)(1),, BARODA

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

Bench: Shri Waseem Ahmed & Smt Madhumita Royआयकर अपील सं./I.T.A. No. 1019/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2012-13) Sabri Chemicals Pvt. Ltd., Acit, बनाम/ A/2/236, Gidc, Nandesari, Circle 2(1)(1), Vs. Baroda – 391 340. Baroda. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccs 9406 K .. (अपीलाथ"/Appellant) (""यथ" / Respondent) Shri M. J. Shah, A.R. अपीलाथ" ओर से/ Appellant By : Shri Lalit P. Jain, Sr. D.R. ""यथ" क" ओर से/Respondent By:

TDS u/s. 194A. Undisputedly, the appellant company has paid interest of Rs.81,440/- to Tata Capital Ltd. without deducting the tax and hence provisions of section 40(a)(ia) are clearly attracted. However, during the course of appellate proceedings, the Ld. Authorized Representative has heavily argued that the recipient company had already included the interest received from the appellant

STATE BANK OF INDIA BHAVNAGAR PARA BRANCH,BHAVNAGAR vs. ITO TDS WARD 1, AHMEDABAD, AHMEDABAD

In the result, both the appeals of the assessee are allowed

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

TDS during the pendency of the writ proceedings, and therefore the assessee could not have deducted tax without violating the court’s directions. 5. However, the Assessing Officer did not accept the contentions of the assessee. the Assessing Officer, relying upon the judgment of the Hon’ble Supreme Court dated 04.11.2022, held that exemption under section