BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

c) to section\n200A(1) of the Act w.e.f 1-6-2015, then in respect of the TDS\nstatements which were filed under the respective sections of the\nAct, for the period prior to 1-6-2015, no late filing fee could be\ncharged u/s 234E of the Act, in the intimation issued u/s 200A\nof the Act. We find

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&

272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB or Subsection (1) of Section 272BBB or clause (b) of Sub section (1) or clause (b) or clause (c) of Subsection (2) of Section 273, no penalty shall be imposable on the person or the assessee, as the case

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&

272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB or Subsection (1) of Section 272BBB or clause (b) of Sub section (1) or clause (b) or clause (c) of Subsection (2) of Section 273, no penalty shall be imposable on the person or the assessee, as the case

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&

272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB or Subsection (1) of Section 272BBB or clause (b) of Sub section (1) or clause (b) or clause (c) of Subsection (2) of Section 273, no penalty shall be imposable on the person or the assessee, as the case

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&

272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB or Subsection (1) of Section 272BBB or clause (b) of Sub section (1) or clause (b) or clause (c) of Subsection (2) of Section 273, no penalty shall be imposable on the person or the assessee, as the case

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

272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB or Subsection (1) of Section 272BBB or clause (b) of Sub section (1) or clause (b) or clause (c) of Subsection (2) of Section 273, no penalty shall be imposable on the person or the assessee, as the case

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

272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB or Subsection (1) of Section 272BBB or clause (b) of Sub section (1) or clause (b) or clause (c) of Subsection (2) of Section 273, no penalty shall Page 7 of 12 ITA No.407 to 410/Ind/2018 Bharti Airtel Ltd.. Page

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

272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB or Subsection (1) of Section 272BBB or clause (b) of Sub section (1) or clause (b) or clause (c) of Subsection (2) of Section 273, no penalty shall Page 7 of 12 ITA No.407 to 410/Ind/2018 Bharti Airtel Ltd.. Page

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

272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB or Subsection (1) of Section 272BBB or clause (b) of Sub section (1) or clause (b) or clause (c) of Subsection (2) of Section 273, no penalty shall Page 7 of 12 ITA No.407 to 410/Ind/2018 Bharti Airtel Ltd.. Page

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

272A, Sub section (1) of Section 272AA, or Subsection (1) of Section 272BB or Subsection (1A) of Section 272BB or Subsection (1) of Section 272BBB or clause (b) of Sub section (1) or clause (b) or clause (c) of Subsection (2) of Section 273, no penalty shall Page 7 of 12 ITA No.407 to 410/Ind/2018 Bharti Airtel Ltd.. Page

M/S RSATHI IRON AND STEELS I NDUSTRIES LTD. ,INDORE vs. ACIT,TDS. INDORE, INDORE

In the result of the appeal of the assessee is partly allowed and the penalty u/s 272A(1)(c) of the Act is confirmed to the extent of Rs

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11 M/S. Rathi Iron & Steels Acit, Tds बनाम/ Industries Ltd. Indore Vs. 103, Laxmi Tower, 576, Mg Road, Indore (Appellant) (Revenue) Pan: Aaccr2011B Appellant By Shri Venus Rawka, Ca Revenue By Shri R.P. Mourya, Sr. Dr Date Of Hearing: 25.06.2019 Date Of Pronouncement: 05.07.2019 आदेश / O R D E R Per Manish Borad, A.M: This Appeal By Assessee Pertaining To A.Y. 2010-11 Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-1, Indore, (In Short ‘Cit(A)’), Dated 13.04.2018 Which Is Arising Out Of The Order U/S 272A(1)(C) Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On 27.12.2016 By Acit(Tds), Indore. 2. The Assessee Has Raised Following Grounds Of Appeal: “That The Learned Ao Erred In Law & The Fact Of The Rathi Iron & Steel Industries Ltd. Itano.601/Ind/2018 Case & Levied The Penalty U/S 272A(1)(C) Of The Income Tax Act 1961 Of Rs.20,000/- Without Considering Full Facts. The Penalty Levied Therefore Is Wrong On The Facts Of The Case.

TDS-II, Indore and for non-compliance to the said notices the Learned Assessing Officer (in short ‘ld. AO’) levied penalty of Rs.10,000/- each thereby levying penalty of Rs.20,000/- u/s 272A(1)(c) of the Act vide order dated 27.12.2016. 4. Aggrieved assessee preferred an appeal before the ld. CIT(A) against the alleged levy of penalty