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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

2)(g) of the Act for failure to issue TDS certificate on time. Thereafter, orders were passed imposing penalty under section 271C of the Act of Rs.26,33,867/- for the alleged default of not paying TDS within stipulated time, and under section 272A

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

2)(g) of the Act for failure to issue TDS certificate on time. Thereafter, orders were passed imposing penalty under section 271C of the Act of Rs.26,33,867/- for the alleged default of not paying TDS within stipulated time, and under section 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(2

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(2

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(2

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(2

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(2

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(2

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(2

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(2

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(2

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(2

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(2

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(2

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(2

M/S. STALLION FINSTOCK PVT.LTD.,,AHMEDABAD vs. THE JT. CIT, TDS RANGE,, AHMEDABAD

In the result, all three appeals of the assesse are allowed for statistical purposes

TDS Range, Ahmedabad of even date i.e. 29.11.2012 under Section 272A(2)(k) of the Income- tax Act, 1961 (hereinafter

M/S. STALLION FINSTOCK PVT.LTD.,,AHMEDABAD vs. THE JT. CIT, TDS RANGE,, AHMEDABAD

In the result, all three appeals of the assesse are allowed for statistical purposes

TDS Range, Ahmedabad of even date i.e. 29.11.2012 under Section 272A(2)(k) of the Income- tax Act, 1961 (hereinafter

M/S. STALLION FINSTOCK PVT.LTD.,,AHMEDABAD vs. THE JT. CIT, TDS RANGE,, AHMEDABAD

In the result, all three appeals of the assesse are allowed for statistical purposes

TDS Range, Ahmedabad of even date i.e. 29.11.2012 under Section 272A(2)(k) of the Income- tax Act, 1961 (hereinafter