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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

206C; or he shall pay, by way of penalty, a sum of one hundred rupees for every day during which the failure continues: ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 12 20. As per sub-clause (g) of section 272A(2), it is the non-furnishing of certificates as provided for under section 203 of the Act, which attracts levy

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

206C; or he shall pay, by way of penalty, a sum of one hundred rupees for every day during which the failure continues: ITA No.2678 to 2681/Ahd/2017 (4 Appeals) 12 20. As per sub-clause (g) of section 272A(2), it is the non-furnishing of certificates as provided for under section 203 of the Act, which attracts levy

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE ITO, TDS-2,, AHMEDABAD vs. M/S. LAXMI SALES & ALLOYS PVT. LTD.,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Ms. Madhumita Royassessment Year: 2008-09

section 206C(1A) subject to collection of declaration in Form 27C from the buyer being manufacturer of actual user and submit the same within the seven days of the next following month in the office of the concern CCIT/CIT(TDS

SHRI GIRISHKUMAR RAMNARAYAN SHAH,AHMEDABAD vs. THE ITO, TDS-2, AHMEDABAD

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

206C of the Act, and hence the appellant is not deemed to be an assessee in default within the meaning of the said Section. (3) That the learned CIT(A) has grievously erred in law and on facts in confirming the order of ITO- TDS

SHRI AZIZBHAI A.LADA,,BHAVNAGAR vs. INCOME TAX OFFICER,TDS-4,, AHMEDABAD

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad)

TDS-4, 497/6AB, Gulmohar Ahmedabad Park,Shishuvihar Circle, Bhavnagar-364001 (Appellant) (Respondent) PAN: AANPL 4907G Appellant by : Shri Parimal Singh Parmar, AR Respondent by : Shri V.K. Singh, Sr. D.R. (आदेश)/ORDER Date of hearing : 04 -01-2018 Date of Pronouncement : 10-01-2018 PER N.K. BILLAIYA, ACCOUNTANT MEMBER 1. This appeal by the Assessee is directed against the order

THE ASSTT. COMMISSIONER OF INCOME TAX (OSD), TDS CIRCLE,, AHMEDABAD vs. BANSAL SHIP BREAKERS PVT. LTD.,, BHAVNAGAR

In the result, appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1945/Ahd/2017 "नधा"रण वष"/Assessment Year: 2014-15 Acit(Osd), Tds Circle M/S.Bansal Ship Breakers P. Ltd. Ahmedabad. Vs D/9, Opp: Oriental Bank Of Commerce, Nr.Ram Mantra Mandir, Kalavibid, Bhavnagar. Gujarat. Pan : Aaacb 8758 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri O.P. Pathak, Sr.Dr Assessee By : Shri B.R. Popat, Ar

TDS Ward, Davangere IT Appeal Nos. 1144 to 1146 (Bang.) of 2014 [AY 2009-10 to 2011-12] dated April 17, 2015, Hon'ble ITAT Bangalore Bench 'C' decided on the similar issue as under; " Section 206C

THE ASSTT. COMMISSIONER OF INCOME TAX (OSD), TDS CIRCLE,, AHMEDABAD vs. BANSAL SHIP BREAKERS PVT. LTD.,, BHAVNAGAR

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 151/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2008-09)

TDS at the time of sale of ‘scrap’ of arising on dismantling of ships on certain items aggregating to Rs.16,98,13,542/- with contravention of Section 206C

ADANI ENTERPRISES LTD.,,AHMEDABAD vs. DCIT TDS CIRCLE,, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 1805/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2009-10)

Section 206C of the Act is applicable only when the ‘scrap’ is generated and/or produced during the course of manufacturing or mechanical working of materials in the hands of the assessee. The assessee also took stand that the notice for alleged default under s. 206C(1) of the ITA No. 1805/Ahd/17 [Adani Enterprise Ltd. vs. DCIT TDS

SHRI UMESHKUMAR HARILALA SHAH,AHMEDABAD vs. THE ITO, TDS-3, AHMEDABAD

Appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble

TDS)-3 A/401, Sukan Apartment, Nr. St. Ahmedabad Merry School, Naroda, Ahmedabad-382330 [PAN No.AGSPS6516P] (Appellant) .. (Respondent) Shri Jinesh Shah, A.R. Appellant by : Respondent by: Shri Dr. Mukesh Jain, Sr. D.R. Date of Hearing 15.09.2022 02.11.2022 Date of Pronouncement O R D E R This appeal is filed by the assessee against the order dated 12.06.2018 passed

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. These appeals are time barred by 29 days. The assessee has moved condonation petition. We have heard the learned Departmental Representative on the same. We are of the considered view that the explanation given by the assessee was reasonable

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. These appeals are time barred by 29 days. The assessee has moved condonation petition. We have heard the learned Departmental Representative on the same. We are of the considered view that the explanation given by the assessee was reasonable

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. These appeals are time barred by 70 days. The assessee has moved condonation petition. We have heard the learned Departmental Representative on the same. We are of the considered view that the explanation given by the assessee was reasonable