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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS”. This question is noted at para 7.2 of its order. The Hon’ble Apex Court then went on to analyse the statutory provisions pertaining to sections 272A(2)(g), 271C, 273B

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

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

TDS”. This question is noted at para 7.2 of its order. The Hon’ble Apex Court then went on to analyse the statutory provisions pertaining to sections 272A(2)(g), 271C, 273B

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 Return. 3. The Ld. CIT(A) has erred in law and on facts in failing to consider that the penalty u/s.272A(2)(g) is discretionary and is subject to provision of section 273B

M/S. GANESH ENTERPRISE.,AHMEDABAD vs. THE ADDL. CIT, TDS, AHMEDABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.2308/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2015-2016 M/S Ganesh Enterprise, Addl.C.I.T., 205, Shubh House, Vs. Tds, 77, Swastik Soc. Opp. C.G. Road, Ahmedabad. Navrangpura, Ahmedabad.

TDS on the expenses as discussed above but failed to deposit the same in the account of Government exchequer account within the specified time. Thus in such a situation, the penalty under section 271C of the Act is not attracted. 9.4 We also note that the judgments relied by the authorities below in reaching to the conclusion that the assessee

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

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

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

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

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

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

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

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

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