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. 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

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 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

TRIPTI KHARIA,INDORE vs. ITO 3(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

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

AMEY JAIN,INDORE vs. OFFICER, INDORE

In the result, appeal of the assessee is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2019-20 Amey Jain, Ito 1(1), 127, Anurag Nagar Bh Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aqbpj1217D Assessee By Shri Harsh Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026

penalty u/s 235E of the Act. Once the assessee has initially deposited TDS and furnished Statement in Form 26QB within

JAI BAJRANG CONTRACTOR,NAGDA vs. ITO-WARD 2(2), UJJAIN

Appeal is allowed for statistical purpose

TDS. Therefore, an amount of Rs.9,67,642/- is hereby added to the total income of the assessee. Penalty proceedings

AJIT LALWANI ,INDORE vs. ACIT (TDS) , INDORE

In the result, Assessee’s appeals in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

TDS), Indore. The Assessee has raised following grounds of appeal in ITANos.194/Ind/2020: 1.That the Learned CIT(A) erred in confirming penalty

AJIT LALWANI,INDORE vs. ADD.CIT(A), INDORE

In the result, Assessee’s appeals in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

TDS), Indore. The Assessee has raised following grounds of appeal in ITANos.194/Ind/2020: 1.That the Learned CIT(A) erred in confirming penalty