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

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 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

OFFICE OF THE GEOLOGIST,SABARKANTHA vs. THE ITO (TDS), GANDHINAGAR

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

Bench: Shri P.M. Jagtap, Vice- & Ms. Madhumita Royassessment Year : 2011-12

TDS), B-Block, Third Floor, Vs 401, Udyog Bhawan, Bahumali Bhavan, Hajipura, Sector-11, Gandhinagar Himatnagar, Sabarkantha-383001 PAN : AAALO 0111 G अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri S.N. Divatia, AR Revenue by : Shri Mukesh Thakwani, Sr. DR सुनवाई क" तार"ख/Date of Hearing : 14/07/2022 घोषणा क" तार"ख /Date of Pronouncement: 22/07/2022 आदेश

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

In the result, the appeal of the assessee is dismissed

section 206C. Such penalty was prescribed at the rate of Rs.100 for every day during which the failure continued. With effect from 01.06.2012, three major I.T.A No. 1608/Ahd/2019 A.Y. 2013-14 Page No. 5 Bank of Baroda vs. ACIT, CPC, TDS

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD) RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred to by the AO has been prescribed u/s 272A

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred to by the AO has been prescribed u/s 272A

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,(OSD),, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred to by the AO has been prescribed u/s 272A

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT. LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred to by the AO has been prescribed u/s 272A

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred to by the AO has been prescribed u/s 272A

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred to by the AO has been prescribed u/s 272A

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred to by the AO has been prescribed u/s 272A

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred to by the AO has been prescribed u/s 272A

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

section 206C. In this case, the AO has levied penalty of Rs.1,38,600/- u/s 272A(2)(g) of the Act on the count that the assessee failed to file statements in Form 24Q / 26Q for F/Y.2013-14 within the prescribed time limit. Penalty for the so-called default referred to by the AO has been prescribed u/s 272A

NIRMA LIMITED,AHMEDABAD vs. THE DCTI , CIRCLE-3(1)(1) NOW DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

Appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2013-14 Nirma Limited, The Dy. Commissioner Of Vs. Nirma House, Ashram Road, Income-Tax, Ahmedabad-380 009 Circle-3(1)(1), Pan : Aaacn 5350 K Ahmedabad-380009 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Bandish Soparkar, Ar Revenue By : Shri Sanjay Kumar, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 11.07.2024 घोषणा क" तारीख /Date Of Pronouncement: 09.10.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income-Tax (Appeals)-12, Ahmedabad [Hereinafter Referred To As "Cit(A)" For Short] Dated 10.04.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2013-14. 2. The Effective Ground Raised By The Assessee Is As Follows:-

206C or paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in the period,— (i) from the 1st day of April of the assessment year

SUZLON GUJARAT WIND PARK LIMITED,AHMEDABAD vs. THE DY.CIT, CIRCLE-4(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed in the above\nterms

206C or paid by\nway of advance tax or treated as paid under section 199, during the financial year\nimmediately preceding the assessment year, such interest shall be calculated at the\nrate of one-half per cent for every month or part of a month \" comprised in the\nperiod,-\n(i) from the 1st day of April of the assessment

KIRI INDUSTRIES LTD.,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

Sections Kiri Industries Ltd. vs. PCIT Asst.Year –2018-19 - 3– 201(1A) and 206C(7) towards late payment of TDS