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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

7 Whether to levy penalty u/s 272A(2) and 271C is at the “discretion” of AO; such discretion has to be exercised judiciously and accordingly, penalty u/s.272A(2) and 271C must be levied merely for technical or venial breach”. Whether penalty u/s.272A(2) and 271C of the Act should be levied or not is as the ”discretion of AO”. Depositing

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

7 Whether to levy penalty u/s 272A(2) and 271C is at the “discretion” of AO; such discretion has to be exercised judiciously and accordingly, penalty u/s.272A(2) and 271C must be levied merely for technical or venial breach”. Whether penalty u/s.272A(2) and 271C of the Act should be levied or not is as the ”discretion of AO”. Depositing

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

7 Whether to levy penalty u/s 272A(2) and 271C is at the “discretion” of AO; such discretion has to be exercised judiciously and accordingly, penalty u/s.272A(2) and 271C must be levied merely for technical or venial breach”. Whether penalty u/s.272A(2) and 271C of the Act should be levied or not is as the ”discretion of AO”. Depositing

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

AHMEDABAD STRIPS PRIVATE LIMITED,AHMEDABAD vs. THE DY.CIT, TDS CIRCLE, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Kambleassessment Year 2012-13

TDS, Circle, Ahmedabad dated 27/03/2019 needs to be rectified. I.T.A No. 2211/Ahd/2025 Ahmedabad Strips Pvt. Ltd., A.Y. 2012-13 03. That the Appellant Company has paid all the Taxes and liabilities of TDS/TCS for the year under consideration. However, the order passed u/s 2026C(6A) r.w.s. 206C (7) of the Act without appreciating the facts on records is erroneous

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

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

In the result, the appeal of the assessee is dismissed

7-2012), it was always open for the Revenue to demand and collect the fee for late filing of the TDS statements u/s 234E of the Act w.e.f. 01-07-2012. The jurisdictional Gujarat High Court observed as below while adjudicating on the issue: 16. We now come to the petitioner's central challenge viz. of non permissibility to levy

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

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

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

7. As regards Ground No. 2 relating to disallowance of Rs. 30,68,621/- under Section 14A, the Ld. A.R. submitted that both the authorities failed to appreciate that the assessee has earned exempt income being dividend income of Rs. 1,900/-. The Ld. A.R. further submitted that disallowance under Section 14A cannot exceed exempt income which happens

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

7. As regards Ground No. 2 relating to disallowance of Rs. 30,68,621/- under Section 14A, the Ld. A.R. submitted that both the authorities failed to appreciate that the assessee has earned exempt income being dividend income of Rs. 1,900/-. The Ld. A.R. further submitted that disallowance under Section 14A cannot exceed exempt income which happens

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

7. As regards Ground No. 2 relating to disallowance of Rs. 30,68,621/- under Section 14A, the Ld. A.R. submitted that both the authorities failed to appreciate that the assessee has earned exempt income being dividend income of Rs. 1,900/-. The Ld. A.R. further submitted that disallowance under Section 14A cannot exceed exempt income which happens

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

7. As regards Ground No. 2 relating to disallowance of Rs. 30,68,621/- under Section 14A, the Ld. A.R. submitted that both the authorities failed to appreciate that the assessee has earned exempt income being dividend income of Rs. 1,900/-. The Ld. A.R. further submitted that disallowance under Section 14A cannot exceed exempt income which happens

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

7. As regards Ground No. 2 relating to disallowance of Rs. 30,68,621/- under Section 14A, the Ld. A.R. submitted that both the authorities failed to appreciate that the assessee has earned exempt income being dividend income of Rs. 1,900/-. The Ld. A.R. further submitted that disallowance under Section 14A cannot exceed exempt income which happens

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

7. As regards Ground No. 2 relating to disallowance of Rs. 30,68,621/- under Section 14A, the Ld. A.R. submitted that both the authorities failed to appreciate that the assessee has earned exempt income being dividend income of Rs. 1,900/-. The Ld. A.R. further submitted that disallowance under Section 14A cannot exceed exempt income which happens

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

7. As regards Ground No. 2 relating to disallowance of Rs. 30,68,621/- under Section 14A, the Ld. A.R. submitted that both the authorities failed to appreciate that the assessee has earned exempt income being dividend income of Rs. 1,900/-. The Ld. A.R. further submitted that disallowance under Section 14A cannot exceed exempt income which happens

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

7. As regards Ground No. 2 relating to disallowance of Rs. 30,68,621/- under Section 14A, the Ld. A.R. submitted that both the authorities failed to appreciate that the assessee has earned exempt income being dividend income of Rs. 1,900/-. The Ld. A.R. further submitted that disallowance under Section 14A cannot exceed exempt income which happens

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

7. As regards Ground No. 2 relating to disallowance of Rs. 30,68,621/- under Section 14A, the Ld. A.R. submitted that both the authorities failed to appreciate that the assessee has earned exempt income being dividend income of Rs. 1,900/-. The Ld. A.R. further submitted that disallowance under Section 14A cannot exceed exempt income which happens