M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

TDS) of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

TDS) of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

TDS) of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

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

1)(vii). Then, he carried us to provision of section 195 to show that the requirement of TDS under that section arises only if the assessee pays or credits “any sum chargeable under the provisions of this act”. Thereafter, hecarried us to section 9

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

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

1)(vii). Then, he carried us to provision of section 195 to show that the requirement of TDS under that section arises only if the assessee pays or credits “any sum chargeable under the provisions of this act”. Thereafter, hecarried us to section 9

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

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

1)(vii). Then, he carried us to provision of section 195 to show that the requirement of TDS under that section arises only if the assessee pays or credits “any sum chargeable under the provisions of this act”. Thereafter, hecarried us to section 9

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

9. The ld. DR submitted that in a number of cases, various High Courts have upheld the validity of provisions of section 234E which provides for imposition of fee for delayed filing of statement of TDS. Hon'ble High Courts have Page 7 of 23 M/s. Supreme Transport Company ITA No. 914 & 917/Ind/2024 – AY 2013-14 Financial Year

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

9. The ld. DR submitted that in a number of cases, various High Courts have upheld the validity of provisions of section 234E which provides for imposition of fee for delayed filing of statement of TDS. Hon'ble High Courts have Page 7 of 23 M/s. Supreme Transport Company ITA No. 914 & 917/Ind/2024 – AY 2013-14 Financial Year

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

Appeals are allowed\"

vii)\nSree Narayana Guru Smaraka Sangam Upper\nPrimary School v. UOI [2017] 77 taxmann.com\n244/245 Taxman 312/392 ITR 457 (Ker.)\n(viii)\nDr. Amrit Lal Mangal v. Union of India [2015] 62\ntaxmann.com 310/235 Taxman 410 (Punj. &\nHar.)\n10. The Id. DR submitted that a harmonious and conjoint\nreading of provisions of section 234E & Memorandum to Finance\nBill, 2012, Section

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

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

9 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page 10 of 24 before the AO as per the amended rules of Section 37BA and sub rule (2) of clause (i) of the amended rule. We found that the AO is directed justice may be done. The AO is further directed to give credit of this tax, which is effective

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

In the result, the appeal of assessee is allowed for statistical purposes

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

9 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page 10 of 24 before the AO as per the amended rules of Section 37BA and sub rule (2) of clause (i) of the amended rule. We found that the AO is directed justice may be done. The AO is further directed to give credit of this tax, which is effective

SHRI SURENDRA SINGH BHATIA,INDORE vs. THE JCIT-3, INDORE

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS 2,62,79,228 14-09-2007 1,40,00,000 15-12-2007 5,00,00,000 15-12-2007 1,30,00,000 15-03-2008 1,63,00,000 18-09-2008 40,00,000 25-09-2008 17,00,000 .. 1,23,37,620 Total 13,76,16,848 3.02 Your Honour, in the instant

THE ITO-1(1), BHOPAL vs. M/S FRIENDS ASSOCIATES, BHOPAL

In the result, the appeal of revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniito-1(1) M/S Friends Associates Bhopal Shop No.32, G.T.B. Complex New Market, Vs. Bhopal

9 Shri Ram Charan 364 375000 375000 Pandey 31.3.12 10 Shri Mohit Prasar 365 350000 350000 31.3.12 11 Shiv Shakti Enterprises 366 460000 460000 Grant Total 1,00,82,950 1,00,82,950 5.1 Thus the AO made the disallowance of Rs.1,00,82,950/- u/s 40(a)(ia) of the Act for want of TDS while passing

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

vii) Trust or institutions referred to in section 11. (2) Includes any income by way of any anonymous donation. (3) Income tax payable shall be the aggregate of the amount of income tax calculation on the income by way of any anonymous donation @ 30 %. (4) Amount of income tax with which the assessee would have been chargeable had his total

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

vii) Trust or institutions referred to in section 11. (2) Includes any income by way of any anonymous donation. (3) Income tax payable shall be the aggregate of the amount of income tax calculation on the income by way of any anonymous donation @ 30 %. (4) Amount of income tax with which the assessee would have been chargeable had his total

DCIT 3 (1), BHOPAL vs. M/S NARMADA SWITCHGEAR P LTD , BHOPAL

Accordingly, this ground is also dismissed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2013-14 Dcit-3(1) M/S Narmada Switchgear Bhopal Pvt. Ltd., बनाम/ Plot No.3, Industrial Estate, Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Aabcn0635N Assessee By Shri S.S. Deshpande, Ca Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 09.11.2022 Date Of Pronouncement 03.02.2023

TDS and paid service tax where-ever it was necessary. The genuineness of expenditure incurred under the head sub-contracting cannot be doubted on the basis of some observation. There has to be some cogent evidences in this regard. In view of the above and decision of Hon'ble Apex Court in the case of Hero Cycles Pvt. Ltd. (supra

BAL BHAVAN SCHOOL,BHOPAL vs. DCIT EXEMPTION, BHOPAL

Appeal is allowed as mentioned above

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2014-15 Bal Bhavan School, Dcit (Exemption), 1, Shyamla Hills, Bhopal बनाम/ Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaaab3678G Assessee By Ms. Nisha Lahoti, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 Date Of Pronouncement 10.06.2024

9 of 18 Bal Bhavan School, Bhopal ITA No. 321/Ind/2023 – AY 2014-15 by assessee by ‘Collector Guidelines Rate’ per square feet. Thus, the basis as well as working of market value is mentioned in the certificate of valuer itself. It seems that the CIT(A) has, due to oversight, missed to read the certificate carefully. Notably, the revenue

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS on several other payments made during the year and consequently, no disallowance was called for under Section 40(a)(ia) of the Act. 9.1 We further find that the Co-ordinate Bench in the case of the assessee itself for the A.Y. 2009-10 vide order dated 10.11.2014 approved the net profit rate of 5% in the business carried