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

AARK INFOSOFT PRIVATE LIMITED,AHMEDABAD vs. THE ACIT, CIRCLE-1(1)(1), AHMEDABAD

The appeal of the assessee is allowed

Bench: Mrs. Annapurna Gupta & Ms. Suchitra R. Kambleिनधा"रण वष"/Assessment Year: 2017-18 Vs. Aark Infosoft Private Limited, The Acit, 45, Shetrunjay, 2Nd Floor, Above Circle-1(1)(1), Central Bank Of India, Bhattha Ahmedabad Cross Road, Paldi, Ahmedabad Gujarat-380007 Pan : Aahca 9986 H अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Divyang Shah, Ar Revenue By : Shri Santosh Kumar, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 08.02.2024 घोषणा क" तारीख /Date Of Pronouncement: 21.02.2024 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 27.07.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Are As Under:- “1. Whether On The Facts & Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Issuing A Notice U/S 143(2) Of The Act? 2. Whether On The Facts & In Circumstances Of The Case & In Law, Ld. Cit(A) Has Erred In Making Disallowance Of Employees' Contribution To Pf & Esic Of Rs.5,51,657/- U/S 36(1) (Va) Of The Act?

TDS u/s 40(a)(ii) of the Act? 5. Whether on the facts and in circumstances of the case and in law, Ld. CIT(A) has erred in making disallowance of Rs. 17,790/- for penalty expenses? 6. Whether on the facts and in circumstances of the case and in law, Ld. CIT(A) has erred in making addition

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

3. the ld.CIT(A) failed to appreciate the fact that since there was delay in depositing the TDS in view of liquidity problems, which was evident from the huge loss of Rs.62crores incurred by the company, the delay in filing the TDS returns was merely consequential and was thus neither intentional nor willful ITA No. 1785/Ahd/2012 & 08 others Corrtech International

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

3. the ld.CIT(A) failed to appreciate the fact that since there was delay in depositing the TDS in view of liquidity problems, which was evident from the huge loss of Rs.62crores incurred by the company, the delay in filing the TDS returns was merely consequential and was thus neither intentional nor willful ITA No. 1785/Ahd/2012 & 08 others Corrtech International

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

3. the ld.CIT(A) failed to appreciate the fact that since there was delay in depositing the TDS in view of liquidity problems, which was evident from the huge loss of Rs.62crores incurred by the company, the delay in filing the TDS returns was merely consequential and was thus neither intentional nor willful ITA No. 1785/Ahd/2012 & 08 others Corrtech International

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

3. the ld.CIT(A) failed to appreciate the fact that since there was delay in depositing the TDS in view of liquidity problems, which was evident from the huge loss of Rs.62crores incurred by the company, the delay in filing the TDS returns was merely consequential and was thus neither intentional nor willful ITA No. 1785/Ahd/2012 & 08 others Corrtech International

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

3. the ld.CIT(A) failed to appreciate the fact that since there was delay in depositing the TDS in view of liquidity problems, which was evident from the huge loss of Rs.62crores incurred by the company, the delay in filing the TDS returns was merely consequential and was thus neither intentional nor willful ITA No. 1785/Ahd/2012 & 08 others Corrtech International

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

3. the ld.CIT(A) failed to appreciate the fact that since there was delay in depositing the TDS in view of liquidity problems, which was evident from the huge loss of Rs.62crores incurred by the company, the delay in filing the TDS returns was merely consequential and was thus neither intentional nor willful ITA No. 1785/Ahd/2012 & 08 others Corrtech International

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

3. the ld.CIT(A) failed to appreciate the fact that since there was delay in depositing the TDS in view of liquidity problems, which was evident from the huge loss of Rs.62crores incurred by the company, the delay in filing the TDS returns was merely consequential and was thus neither intentional nor willful ITA No. 1785/Ahd/2012 & 08 others Corrtech International

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

3. the ld.CIT(A) failed to appreciate the fact that since there was delay in depositing the TDS in view of liquidity problems, which was evident from the huge loss of Rs.62crores incurred by the company, the delay in filing the TDS returns was merely consequential and was thus neither intentional nor willful ITA No. 1785/Ahd/2012 & 08 others Corrtech International

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

3. the ld.CIT(A) failed to appreciate the fact that since there was delay in depositing the TDS in view of liquidity problems, which was evident from the huge loss of Rs.62crores incurred by the company, the delay in filing the TDS returns was merely consequential and was thus neither intentional nor willful ITA No. 1785/Ahd/2012 & 08 others Corrtech International

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

In the result, the appeal of the assessee is dismissed

3) of section 206C. This provision was apparently added for making the compliance of deduction and collection of tax at source, depositing it with Government revenue and filing of the statements more stringent. 18. In this context, we may notice that section 200A which pertains to processing of statements of tax deducted at source provides for the procedure once

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

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

THE DY.CIT, CENTRAL CIRCLE-2(1), AHMEDABAD vs. M/S. ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS M/S. CADILA HEALTHCARE LTD.), AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: DR. BRR KUMAR (Vice President), SHRI SIDDHATHA NAUTIYAL (Judicial Member)

3. You contention applicable only with reference to clause (a) or clause (aa) of Sec. 244A, which specifically deals with TDS, TCS. Advance Tax or Self- Assessment Tax paid u/s 140A. 4. Proviso to Sec. 244A(1) as relied upon is not applicable to the facts of the case, which is in fact governed by the provisions of Sec. 244A

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