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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS in time, while that levied under section 272A(2)(g) for not filing the requisite TDS returns (quarterly) in time

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS in time, while that levied under section 272A(2)(g) for not filing the requisite TDS returns (quarterly) in time

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS return cannot be generated and consequently, Form 27A (i.e. form for furnishing information with the return or statement of deduction of tax at source filed on computer media) also cannot be generated. Section 273B provides that in case reasonable cause is shown, penalty u/s 272A

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS return cannot be generated and consequently, Form 27A (i.e. form for furnishing information with the return or statement of deduction of tax at source filed on computer media) also cannot be generated. Section 273B provides that in case reasonable cause is shown, penalty u/s 272A

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS return cannot be generated and consequently, Form 27A (i.e. form for furnishing information with the return or statement of deduction of tax at source filed on computer media) also cannot be generated. Section 273B provides that in case reasonable cause is shown, penalty u/s 272A

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS return cannot be generated and consequently, Form 27A (i.e. form for furnishing information with the return or statement of deduction of tax at source filed on computer media) also cannot be generated. Section 273B provides that in case reasonable cause is shown, penalty u/s 272A

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS return cannot be generated and consequently, Form 27A (i.e. form for furnishing information with the return or statement of deduction of tax at source filed on computer media) also cannot be generated. Section 273B provides that in case reasonable cause is shown, penalty u/s 272A

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

TDS return cannot be generated and consequently, Form 27A (i.e. form for furnishing information with the return or statement of deduction of tax at source filed on computer media) also cannot be generated. Section 273B provides that in case reasonable cause is shown, penalty u/s 272A

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS return cannot be generated and consequently, Form 27A (i.e. form for furnishing information with the return or statement of deduction of tax at source filed on computer media) also cannot be generated. Section 273B provides that in case reasonable cause is shown, penalty u/s 272A

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS return cannot be generated and consequently, Form 27A (i.e. form for furnishing information with the return or statement of deduction of tax at source filed on computer media) also cannot be generated. Section 273B provides that in case reasonable cause is shown, penalty u/s 272A

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

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

TDS return cannot be generated and consequently, Form 27A (i.e. form for furnishing information with the return or statement of deduction of tax at source filed on computer media) also cannot be generated. Section 273B provides that in case reasonable cause is shown, penalty u/s 272A

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

In the result, the appeal of the assessee is dismissed

272A became redundant and by adding a proviso to the said section, this effect was therefore limited upto 01.07.2012. 17. In essence, section 234E thus prescribed for the first time charging of a fee for every day of default in filing of statement under sub-section (3) of section 200 or any proviso to sub-section (3) of section 206C

TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

TDS Certificates. The said bonafide explanations were not considered neither by AO nor Ld. CIT(A). On facts and circumstances of the case, the impugned penalty levied of Rs.85,800/- by invoking the provision of section 272A

TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

TDS Certificates. The said bonafide explanations were not considered neither by AO nor Ld. CIT(A). On facts and circumstances of the case, the impugned penalty levied of Rs.85,800/- by invoking the provision of section 272A

TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

TDS Certificates. The said bonafide explanations were not considered neither by AO nor Ld. CIT(A). On facts and circumstances of the case, the impugned penalty levied of Rs.85,800/- by invoking the provision of section 272A

TORQUE AUTOMOTIVE PVT. LTD.,AHMEDABAD vs. THE ACIT(TSD),, AHMEDABAD

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

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

TDS Certificates. The said bonafide explanations were not considered neither by AO nor Ld. CIT(A). On facts and circumstances of the case, the impugned penalty levied of Rs.85,800/- by invoking the provision of section 272A

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)

272A(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

TGB BANQUEST AND HOTELS LIMITED,,AHMEDABAD vs. THE ACIT, TDS CIRCLE,, AHMEDABAD

In the result, all the five appeals of the assessee are dismissed as withdrawn

TDS Circle, The Grand Bhagwati, Vs Ahmedabad S.G. Highway Road, (Respondent) Bodakdev, Ahmedabad PAN: AABCB6825A (Appellant) Revenue by: Shri Purshottam Kumar, Sr. D.R. Assessee by: Withdrawal Application Date of hearing : 16-09-2021 Date of pronouncement : 21-09-2021 आदेश/ORDER PER BENCH:- The assessee has filed five appeals for A.Y. 2012-13 to 2016-17, arise from order