BLUE RIVER REALTY PVT. LTD.,AHMEDABAD vs. ACIT, CPC TDS, GHAZIABAD

In the result, both the appeals filed by assessee are dismissed

section 200A of the Income Tax Act, 1961; in short “the Act”. I.T.A Nos. 36 & 37/Ahd/2019 A.Y. 2013-14 &2014-15 Page No 2 Blue River Realty Pvt. Ltd. vs. ACIT 2. The solitary ground of appeal of the assessee is directed against the order of ld. CIT(A)-8 Ahmedabad in confirming the levy of late filing fees

ANUKOOL FURNITURE PVT. LTD.,AHMEDABAD vs. ACIT, CPC -TDS, GHAZIABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedassessment Years : 2015-16 Anukool Furniture Pvt Ltd Acit, B-12, Doctor House, Nr. Parimal Vs Cpc-Tds, Railway Crossing, Ellisbridge, Ghaziabad Ahmedabad-380006 Pan : Aabca 6053 F अपीलाथ"/ (Appellant) अपीलाथ" "त् यथ" "त् यथ"/ (Respondent) अपीलाथ" अपीलाथ" "त् "त् यथ" यथ" Assessee By : Shri Bharat Shah, Ar Revenue By : Shri R.R. Makwana, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 15/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 17/11/2021 आदेश/O R D E R आदेश आदेश आदेश Per Rajpal Yadav: The Assessee Is In Appeal Before The Tribunal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-8, Ahmedabad [“Cit(A) In Short] Dated 25Th January 2019 Passed For Assessment Year 2015-16. 2. The Solitary Grievance Of The Assessee Is That The Learned Cit(A) Has Erred In Confirming The Penalty Of Rs.74,000/- Which Was Imposed Under Section 234E Of The Income Tax Act, 1961. 3. With The Assistance Of The Learned Representatives, We Have Gone Through The Record Carefully. It Emerges Out From The Record That The Assessee Failed To Submit Its Tds Return Well In Time During The Accounting Period Relevant To The Assessment Year 2015-16. Therefore, A Penalty Under Section 234E Of The Act Amounting To Rs.74,000/- Was Imposed Upon The Assessee. Anukool Furniture Pvt Ltd Vs. Acit Ay : 2015-16 2

TDS return well in time during the accounting period relevant to the Assessment Year 2015-16. Therefore, a penalty under Section 234E of the Act amounting to Rs.74,000/- was imposed upon the assessee. Anukool Furniture Pvt Ltd Vs. ACIT AY : 2015-16 2

M/S. ORION STEEL CORPORATION,ANAND vs. THE ACIT.,CPC-TDS, GHAZIYABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Amarjit Singh & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2432/Ahd/2018 ("नधा"रण वष" / Assessment Year: 2014-15(26Q, Q1)) M/S. Orion Steel Corporation The Acit बनाम/ Centralized Processing 58, Ajanta Station Road, Vs. Cell-Tax Deducted At Anand, Gujarat-388001 Source, Income Tax Office, Sector-3, Vaishali, Ghaziyabad, Uttar Pradesh-201010 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaafo3831D .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

2. The facts of the case are that the assessee had filed its TDS statement in Form No. 26Q for A.Y. 2014-15 (Quarter-1) which was processed under Section 200A on 24.03.2014 charging late fees under Section 234E

M/S. ORION STEEL CORPORATION,ANAND vs. THE ACIT.,CPC-TDS, GHAZIYABAD

In the result, the appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

2. The reason for the three appeals versus one assessment year is that the assessee failed to file its TDS returns well within the time which were to be filed quarterly; hence a fine under Section 234E

BHIKHABHAI HIRABHAI PATEL,AHMEDABAD vs. DCIT, CPC, TDS, GHAZIABAD

In the result, all the 04 appeals filed by the assessee are allowed

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

2. As per main grounds of appeal, the assessee has challenged the applicability of Section 234E r.w.s. 204 of the Act whereby late filing fees of Rs.4,39,245/- was imposed for the FY 2013-14 concerning AY 2014-15. 3. It is the case of the assessee that section 200A of the Income Tax Act, 1961 (hereinafter referred

HARISH S DASANI,MUMBAI, ANDHERI(E) vs. TDS, CPC, AAYKAR BHAVAN, SECTOR- THREE

In the result, the appeal of the assessee is dismissed, with the above observation

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS Mumbai-400093 [PAN No.AAYPD0032F] (Appellant) .. (Respondent) Appellant by : Shri P.D. Shah, A.R. Respondent by: Shri Ankit Jain, Sr. DR Date of Hearing 02.05.2024 Date of Pronouncement 20.05.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short

M/S. MAHAMANTRA TEXTILES MILLS PVT. LTD.,AHMEDABAD vs. THE CIT, TDS,CPC,, GHAZIABAD

In the result, appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 476 & 477/Ahd/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15)

2 - aggregate for late filing of TDS return with the aid of S-234E of the Act r.w.s. S-200A of the Act. In the captioned appeal, the assessee seeks to challenge the imposition of late filing fees imposed under s. 234E of the Act for default in furnishing statements contemplated under s. 200A r.w.r. 31A of the Income

M/S. MAHAMANTRA TEXTILES MILLS PVT. LTD.,AHMEDABAD vs. THE CIT, TDS,CPC,, GHAZIABAD

In the result, appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 476 & 477/Ahd/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15)

2 - aggregate for late filing of TDS return with the aid of S-234E of the Act r.w.s. S-200A of the Act. In the captioned appeal, the assessee seeks to challenge the imposition of late filing fees imposed under s. 234E of the Act for default in furnishing statements contemplated under s. 200A r.w.r. 31A of the Income

AMBANI BUILDERS PRIVATE LTD.,VADODARA vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Assessee is hereby dismissed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

section 68 A. Credit worthiness of the person B. identity of the person and C. bonafide ness of the transaction is established. B REGARDING SECOND ADDITION ON ACCOUNT OF DISALLOWANCE OF INTEREST AMOUNTING TO Rs.64,68,238/- Your honour sir, the advances was given to the different persons with out interest as rightly observed by the Id. Assessing officer

CHIMANLAL KATHIRIYA,AHMEDABAD vs. ACIT - CPC - TDS WARD , AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 388/Ahd/2024 (िनधा"रण वष" / Assessment Year : 2022-23)

2 – filing of the appeal. Considering the reason as explained, the delay in filing of the appeal is condoned. 3. This appeal is directed against the penalty of Rs.15,150/- imposed under Section 234E of the Income Tax Act, 1961 (in short ‘the Act’) for late filing of TDS

STRATEGIC INFOSYSTEMS PVT. LTD.,AHMEDABAD vs. THE DCIT, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

2 are dismissed. 6. In the result, the appeal is dismissed.” 6. Before us, the counsel for the assessee submitted it is an undisputed fact that the assessee has paid dividend distribution tax (DDT) amounting to " 3,88,761/- vide challan number 32423 dated 04-06-2014. The Assessing Officer (CPC) did not give credit