GANESH HOUSING CORPORATION LIMITED,,AHMEDABAD vs. THE ADDL.CIT, TDS CIRCLE, AHMEDABAD
In the result, the appeal of the assessee is allowed
ITA 1196/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad22 Oct 2021AY 2013-14
Bench: Shri Mahavir Prasad & Shri Amarjit Singhआयकर अपील सं./I.T.A. No. 1196/Ahd/2019 ("नधा"रण वष" / Assessment Year: 2013-14) Ganesh Housing Corporation Adcit(Tds Circle) बनाम/ 2Nd Floor, Amrutjayanti Ltd., 100 Ft. Hebatpur, Vs. Bhavan, Navjivan Trust Thaltej Road, Nr. Sola Building, Off. Ashram Bridge, Off. S. G. Highway, Road, Ahmedabad- Ahmedabad-380054 380009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacg5590Q .. (अपीलाथ"/Appellant) (""यथ" / Respondent)
For Appellant: Shah, ARsFor Respondent: 12/10/2021
Section 203Section 271A(2)(g)Section 272A(2)(g)Section 273B
2)(g) of the Act was passed by the Additional Commissioner (TDS) on 18.06.2018 holding that the assessee company had failed in compliance of TDS provision by not filing due quarterly return within the due date nor furnished certificate as required under Section 203 of the Act.
Therefore, in view of the provision of Section 271A