M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

234E in the course of processing TDS return under section 200A of the Act. I.T.A. Nos.2509 to 2513/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

234E in the course of processing TDS return under section 200A of the Act. I.T.A. Nos.2509 to 2513/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

234E in the course of processing TDS return under section 200A of the Act. I.T.A. Nos.2509 to 2513/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

234E in the course of processing TDS return under section 200A of the Act. I.T.A. Nos.2504 to 2508/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

234E in the course of processing TDS return under section 200A of the Act. I.T.A. Nos.2504 to 2508/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

234E in the course of processing TDS return under section 200A of the Act. I.T.A. Nos.2504 to 2508/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

234E in the course of processing TDS return under section 200A of the Act. I.T.A. Nos.2504 to 2508/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

234E in the course of processing TDS return under section 200A of the Act. I.T.A. Nos.2504 to 2508/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

234E in the course of processing TDS return under section 200A of the Act. I.T.A. Nos.2509 to 2513/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3

STATE BANK OF INDIA (BHILAD BRANCH),,VALSAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, all these appeals are allowed

TDS returns by the assessees and it is for this delay that the Assessing Officer has levied fee under section 234E of the Act by way of intimation under section 200A. The matter was taken up in appeal and it was explained by the assessees that section 200A, as it stood at the relevant point of time, did not permit

STATE BANK OF INDIA (SARIGAM BRANCH),,VALSAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, all these appeals are allowed

TDS returns by the assessees and it is for this delay that the Assessing Officer has levied fee under section 234E of the Act by way of intimation under section 200A. The matter was taken up in appeal and it was explained by the assessees that section 200A, as it stood at the relevant point of time, did not permit

ORIGINS BUILD-TECH PVT. LTD.,AHMEDABAD vs. ACIT (CPC)-TDS,, GAZIABAD

In the result, appeal of the assessee is allowed

section 200A of the Income-tax Act, 1961, for the assessment year 2015-16. 2. The grievances raised by the assessee is as follows:- “The learned CIT(A)-8 is unjustified & erred iin law by confirming the imposing of late filing levy by ACIT [CPC-TDS) of Rs.30800/- u/s 234E determined to be payable by processing TDS statement u/s 200A

TRISHULAM CO. OP. HO. SOC. LTD,AHMEDABAD vs. ACIT (CPC)-TDS,, GHAZIABAD

In the result, appeals of the assessee are allowed

3 – section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:— (i) any arithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed

TRISHULAM CO. OP. HO. SOC. LTD,AHMEDABAD vs. ACIT (CPC)-TDS,, GHAZIABAD

In the result, appeals of the assessee are allowed

3 – section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:— (i) any arithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed

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

In the result, the appeal of the assessee is dismissed

section 200A(1)(c) of the Act was amended and it was only in consequence of such amendment in s. 200A(1)(c) that late filing fee could be levied u/s 234E of the Act. In I.T.A No. 1608/Ahd/2019 A.Y. 2013-14 Page No. 3 Bank of Baroda vs. ACIT, CPC, TDS

VIPUL FORMS & GRAPHICS PVT.LTD.,,AHMEDABAD vs. DY.COMMISSIONER OF INCOME TAX,CPC,TDS,, GAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri S.S. Godara & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No.3091/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2014-15)

234E. Fee for defaults in furnishing statements (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to subsection (3) of section 206C, he shall be liable

AARYAVART INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE DY. CIT., CPC TDS,, GAZIABAD

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

Bench: Shri S.S. Godara & Shri Manish Boradआयकर अपील सं./ Ita No. 2372 To 2374/Ahd/2016 िनधा"रण वष"/Assessment Year: 2013-14 & 2014-15 Aaryavart Infrastructure Pvt Ltd Vs. The Deputy Commissioner Of Ff, 174, Pariseema Complex, Income-Tax, Cg Road, Ahmedabad Cpc Tds, Pan : Aadca 4844 Q Ghaziabad [ अपीलाथ"/ (Appellant) अपीलाथ" "त् यथ" "त् यथ"/ (Respondent) अपीलाथ" अपीलाथ" "त् "त् यथ" यथ" Assessee By : Shri Aseem Thakkar, Ar Revenue By : Shri Prasoon Kabra, Sr Dr सुनवाई सुनवाई क" क" तारीख तारीख/Date Of Hearing : 26/10/2017 सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" तारीख /Date Of Pronouncement: 03/11/2017 आदेश/O R D E R आदेश आदेश आदेश Per Manish Borad:

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

AARYAVART INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE DY. CIT., CPC TDS,, GAZIABAD

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

Bench: Shri S.S. Godara & Shri Manish Boradआयकर अपील सं./ Ita No. 2372 To 2374/Ahd/2016 िनधा"रण वष"/Assessment Year: 2013-14 & 2014-15 Aaryavart Infrastructure Pvt Ltd Vs. The Deputy Commissioner Of Ff, 174, Pariseema Complex, Income-Tax, Cg Road, Ahmedabad Cpc Tds, Pan : Aadca 4844 Q Ghaziabad [ अपीलाथ"/ (Appellant) अपीलाथ" "त् यथ" "त् यथ"/ (Respondent) अपीलाथ" अपीलाथ" "त् "त् यथ" यथ" Assessee By : Shri Aseem Thakkar, Ar Revenue By : Shri Prasoon Kabra, Sr Dr सुनवाई सुनवाई क" क" तारीख तारीख/Date Of Hearing : 26/10/2017 सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" तारीख /Date Of Pronouncement: 03/11/2017 आदेश/O R D E R आदेश आदेश आदेश Per Manish Borad:

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April