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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

1), if the person proves that after paying tax deducted or collected along with the fee and interest, if any, to the credit of the Central Government, he had delivered or cause to be delivered the statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C before the expiry

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

1), if the person proves that after paying tax deducted or collected along with the fee and interest, if any, to the credit of the Central Government, he had delivered or cause to be delivered the statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C before the expiry

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

1), if the person proves that after paying tax deducted or collected along with the fee and interest, if any, to the credit of the Central Government, he had delivered or cause to be delivered the statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C before the expiry

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

1), if the person proves that after paying tax deducted or collected along with the fee and interest, if any, to the credit of the Central Government, he had delivered or cause to be delivered the statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C before the expiry

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) as per Rule 37C r.w.s. 206C of the I. T. Act and denied the Form 27C filed by the appellant

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

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

Section. (3) That the learned CIT(A) has grievously erred in law and on facts in confirming the order of ITO- TDS whereby the appellant is treated in default u/s 206C and demand of Rs.3,07,689/- is raised u/s. 206C(1

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 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

1 to 9 AVEXCL is liable to is not required to deduct TCS. deduct TCS. So the assessee has been So the assessee was not deducting the TCS as per the provisions of deducted the TCS. section 206C(1C) of the Income Tax ACT, 1961. ITA No.1381/Ahd/2015 & 5 Anothers 7 10. We find that the ld.CIT(A) has gone through

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

1 to 9 AVEXCL is liable to is not required to deduct TCS. deduct TCS. So the assessee has been So the assessee was not deducting the TCS as per the provisions of deducted the TCS. section 206C(1C) of the Income Tax ACT, 1961. ITA No.1381/Ahd/2015 & 5 Anothers 7 10. We find that the ld.CIT(A) has gone through

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

1 to 9 AVEXCL is liable to is not required to deduct TCS. deduct TCS. So the assessee has been So the assessee was not deducting the TCS as per the provisions of deducted the TCS. section 206C(1C) of the Income Tax ACT, 1961. ITA No.1381/Ahd/2015 & 5 Anothers 7 10. We find that the ld.CIT(A) has gone through

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

1 to 9 AVEXCL is liable to is not required to deduct TCS. deduct TCS. So the assessee has been So the assessee was not deducting the TCS as per the provisions of deducted the TCS. section 206C(1C) of the Income Tax ACT, 1961. ITA No.1381/Ahd/2015 & 5 Anothers 7 10. We find that the ld.CIT(A) has gone through

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

1 to 9 AVEXCL is liable to is not required to deduct TCS. deduct TCS. So the assessee has been So the assessee was not deducting the TCS as per the provisions of deducted the TCS. section 206C(1C) of the Income Tax ACT, 1961. ITA No.1381/Ahd/2015 & 5 Anothers 7 10. We find that the ld.CIT(A) has gone through

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

1 to 9 AVEXCL is liable to is not required to deduct TCS. deduct TCS. So the assessee has been So the assessee was not deducting the TCS as per the provisions of deducted the TCS. section 206C(1C) of the Income Tax ACT, 1961. ITA No.1381/Ahd/2015 & 5 Anothers 7 10. We find that the ld.CIT(A) has gone through

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(1A) mandates that any person responsible for collecting tax under section 206C(1

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 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(1A) mandates that any person responsible for collecting tax. under section 206C(1

THE KALUPUR COMMERCIAL CO.-OPERATIVE BANK LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS Rs. 36,26,296/- Advance tax Rs. 16,00,00,000/- Se/f assessments tax Rs. 1,90,00,000/- dated (30.07.2011) Total Rs. 18,26,26,296/- As submitted by the Appellant, the refund of Rs. 93,20,690/- was granted by the department after processing of the return. Further, Appellant received refund of Rs. 94,63,243/- after

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

1,38,600/- U/s 272A(2)(g) of the Act on the count that assessee failed to file statements in Form 24Q / 26Q for F/Y. 2013-14 within the prescribed time limit. The Ld. AR submitted that such penalty came to be confirmed by CIT(A) as well. The Ld. AR submitted that Section 272A

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

1,38,600/- U/s 272A(2)(g) of the Act on the count that assessee failed to file statements in Form 24Q / 26Q for F/Y. 2013-14 within the prescribed time limit. The Ld. AR submitted that such penalty came to be confirmed by CIT(A) as well. The Ld. AR submitted that Section 272A