IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniidea Cellular Ltd. Jcit 139-140 Electronics Complex Indore Vs. Pardeshipura Indore (Appellant / Assessee) (Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Adv. Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 22.09.2023

PENALTY UNDER SECTION 271C OF THE INCOME TAX ACT 1961 (" ACT") AMOUNTING TO RS 6,71,51,801/ 1. On the facts and circumstances of the case and in law, the Hon'ble Commissioner of Income Tax - Appeals, ["the ld. CIT(A)"], erred in upholding the order passed by DCIT, TDS

M/S. BHARTI AIRTEL LIMITED,INDORE vs. THE CIT- (TDS), BHOPAL

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

penalty levied u/s 271C of the Income Tax Act for A.Y. 2007-08 to 2010-11 respectively. The assessee has raised common grounds in these appeals, the grounds raised for A.Y. 2007-08 are reproduced as under: 1. The Ld CIT(A) erred on facts and in law in upholding the order of the Joint Commissioner of Income-tax (TDS

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

penalty levied u/s 271C of the Income Tax Act for A.Y. 2007-08 to 2010-11 respectively. The assessee has raised common grounds in these appeals, the grounds raised for A.Y. 2007-08 are reproduced as under: 1. The Ld CIT(A) erred on facts and in law in upholding the order of the Joint Commissioner of Income-tax (TDS

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

penalty levied u/s 271C of the Income Tax Act for A.Y. 2007-08 to 2010-11 respectively. The assessee has raised common grounds in these appeals, the grounds raised for A.Y. 2007-08 are reproduced as under: 1. The Ld CIT(A) erred on facts and in law in upholding the order of the Joint Commissioner of Income-tax (TDS

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

penalty levied u/s 271C of the Income Tax Act for A.Y. 2007-08 to 2010-11 respectively. The assessee has raised common grounds in these appeals, the grounds raised for A.Y. 2007-08 are reproduced as under: 1. The Ld CIT(A) erred on facts and in law in upholding the order of the Joint Commissioner of Income-tax (TDS

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

TDS u/s 194H of the Act. The Ld. AO has passed the orders for various assessment years u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

TDS u/s 194H of the Act. The Ld. AO has passed the orders for various assessment years u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

TDS u/s 194H of the Act. The Ld. AO has passed the orders for various assessment years u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani&

TDS u/s 194H of the Act. The Ld. AO has passed the orders for various assessment years u/s 201 and 201(A) of the Act treating the assessee as assessee in default. Simultaneously, the AO initiated the proceedings of penalty

MOEBIUS TRADE P LTD, MUMBAI vs. THE ADDITIONAL CIT , DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimoebius Trade Pvt. Ltd. Acit-Ii Resulting Company After Bhopal Merger Of Exotic & Vs. Speciality Fats Pvt. Ltd. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aahcm 4176D Assessee By Shri Ajay Tulsiyan Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.12.2023 Date Of Pronouncement 21.12.2023

penalty On TDS. That on the facts and in the circumstance of the case, the disallowance of penalty on TDS

M.P.RAJYA SAHAKARI BANK MARYADIT,BHOPAL vs. THE ACIT/DCIT-TDS, BHYOPAL

In the result, the appeal filed by the assesse is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimp Rajya Sahakari Bank Adit/Acit, Tds Maryadit Bhopal 131/11 Apex Bank, Vs. Zone-Ii Mp Nagar Bhopal (Appellant / Assessee) (Revenue) Pan: Bplm03419D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 22.09.2023

TDS with Interest and penalty the order was passed without giving proper time.. Page 2 of 3 M.P. Rajya

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

penalty for delayed filing of TDS return/statement if a person proves that he has paid the TDS amount and also

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

penalty for delayed filing of TDS return/statement if a person proves that he has paid the TDS amount and also

THE CIVIL SURGEON CUM SUPRINTENDENT,JHABUA vs. JCIT(TDS), INDORE

In the result, the appeal of the assessee stands allowed

Penalty (Rs. 521960 forAY:o9-10), (Rs. 72,OOO lt.Y. 10-111, ( k. L,3d+,OOO A.Y. 11-12) levied ugder section 272A(2)(k) of the A,ct for the delay in submissions of TDS

M/S RAJENDRA AGRI PRODUCTS P LTD,INDORE vs. DCIT (TDS) , INDORE

In the result, all 10 appeals at the instance of assessee(s) are allowed

Bench: Shri Chandra Mohan Gargand Shri B.M. Biyanim/S Rajendra Agri Dcit-Tds, Products Private Limited, Indore बनाम/ Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Tan: Bplr 03722 F Assessee By Shri Prakash Jain, Ms. Shreya Jain, Ars Revenue By Shriashishporwal, Sr. Dr Date Of Hearing 15.11.2022 Date Of Pronouncement 20.12.2022 आदेश/ O R D E R

TDS) has erred in raising demand by notice date 02.02.2021 bearing F.No.DCIT/TDS/IND/Late filing fee/20-21/1565 raised outstanding demand of late filing fee u/s 234E by overlooking the provision of section 234E of the Income Tax Act 1961 relating to penalties

THE ACIT, - 4 (10, INDORE vs. M/S SANGHVI FOODS PVT. LTD., INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2019-20 Acit, Sanghvi Foods Private 4(1), Limited, Indore. 362-Aa, Silver House, बनाम/ Scheme No. 74C, Vs. A.B.Road, Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaccs4128C Assessee By Shri S.N.Agrawal & Shri Pankaj Mongra, Cas Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.08.2023 Date Of Pronouncement 24.08.2023

TDS +2,28,217 Assets kW/off + 63244 Penalty) 2. Inconsistency in the Provision for payment of Gratuity 56,33,509/- u/s 40A(7) of the I. T. Act. 3. Inconsistency

M/S. WORKS STATION SYSTEMS (P) LTD.,BHOPAL vs. ACIT (CENTRAL) GWALIOR, STATION BHOPAL, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharatassessment Year: 2017-18

TDS, interest on entry Tax and payment of penalty on delay in supply of printing material. 3. Aggrieved against this

ANIL KHARIA,INDORE vs. ITO3(3), INDORE

In the result, Assessee’s appeals in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2017-18 Shri Anil Kharia Indore Pan:Adqpk3936L : Appellant V/S Ito-3(3) Indore : Respondent Assessment Year: 2017-18 Ms. Tripti Kharia Indore Pan:Adxpk3415H : Appellant V/S Ito-3(3) Indore : Respondent Appellant By Shri Subhash Jain, Ca Revenue By Shri Harshit Bari, Sr. Dr Date Of Hearing 06.08.2021 Date Of Pronouncement 13.09.2021

penalty of Rs. 28,82,816/- was payable. Assessee claimed TDS of Rs.2,93,008/- deducted on such unaccounted investments