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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

271H. (1) Without prejudice to the provisions of the Act, the Assessing Officer may direct that a person shall pay by way of penalty, if, he— (a) 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 sub-section (3) of section 206C

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

271H. (1) Without prejudice to the provisions of the Act, the Assessing Officer may direct that a person shall pay by way of penalty, if, he— (a) 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 sub-section (3) of section 206C

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 statements and it has been held by the Hon'ble Gujarat High Court in the case of Rajesh Kourani V. Union Of India (2017) 83 taxmann.com 137 (Gujarat) that a machinery provision cannot override the substantive provision of law. The relevant part of judgment is reproduced as below: "19. In plain terms, section 200A of the Act is machinery

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

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

TDS, Gaziabad, the Assessing Officer has levied fees u/s. 234E of the Act for delay in furnishing the submission of tax deduction at source and levied fees u/s. 234E of the Act to the amount of Rs. 89,065/- 4. Aggrieved assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) has dismissed the appeal

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

In the result, the appeal of the assessee is dismissed

TDS changes were introduced in the Act. Section 234E as introduced for the first time to provide for charging of fee for late filing of the statements. Such fee would be levied at the rate of Rs.200/- for every day of failure subject to the maximum amount of tax deductible or collectible as the case may be. Section 271H

GANESH HOUSING CORPORATION LIMITED,,AHMEDABAD vs. THE ADDL.CIT, TDS CIRCLE, AHMEDABAD

In the result, the appeal of the assessee is allowed

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)

TDS certificates to deductee occurred due to financial crisis. Even during the course of penalty levied under Section 271H the assessee