RAKESH BASANTILAL LADDHA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

section 200A so as to make intimation/order u/s. 200A rectifiable u/s. 154 of the Act and appealable u/s. 246A of the Act only after 01/06/2015. 5.1 The ITO TDS

JAYESHBHAI KANJIBHAI DANGARIYA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

section 200A so as to make intimation/order u/s. 200A rectifiable u/s. 154 of the Act and appealable u/s. 246A of the Act only after 01/06/2015. 5.1 The ITO TDS

SHRI NIRMAL RAJENDRA JAGETIYA,JAMNAGAR vs. THE ITO (TDS-3), JAMNAGAR, JAMNAGAR

In the result, the appeal of the assessee is allowed

TDS by making adjustment as provided in that Section. For the purpose of convenience, we are reproducing the provisions of Section 200A

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect

STATE BANK OF INDIA, SA vs. AR PLOT,,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS,, GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect

SHREE DEEPKALA PROCESSORS,JETPUR vs. THE ACIT(CPC) TDS, GHAZIABAD

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

TDS and also levy of interest of Rs. 447/-on this short payment are hereby confirmed. Thus the grounds of appeal of the appellant are dismissed.” 4. The assessee is in appeal before us against the aforesaid order of Ld. CIT(Appeals). Before us, the assessee reiterated that the cause of issuance of notice under section 200A

CREATIVE FORGE PVT. LTD. ,VERAVAL(SHAPAR), RAJKOT vs. THE D/ACIT, TDS-CPC,, GHAZIABAD

In the result, the appeal of the assessee is dismissed as withdrawn

TDS CPC, Rajkot 257, Veraval (Shapar), Vs (Respondent) Tal Kotda Sangani, Rajkot PAN: AACCC4069N/RKTC0069 7E (Appellant) Revenue by: Shri S.S. Rathi, Sr. D.R. Assessee by: Withdrawal Application Date of hearing : 25-08-2021 Date of pronouncement : 27-08-2021 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2017-18, arises from order

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS , GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

200A(1) of the Income Tax Act 1961, (hereinafter referred to as ‘the Act’), for assessment years (AYs) 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 respectively. Since the issues involved in all these appeals are common and 2. identical; therefore, these appeals of the assessee have been clubbed and heard together, and a consolidated order

VIDHYOTEJAK SAMAJ,RAJKOT vs. ACIT, CPC, TDS, GHAZIABAD

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

200A(1) of the Income Tax Act 1961, (hereinafter referred to as ‘the Act’), for assessment years (AYs) 2009-10, 2010-11, 2011-12, 2012-13 and 2013-14 respectively. Since the issues involved in all these appeals are common and 2. identical; therefore, these appeals of the assessee have been clubbed and heard together, and a consolidated order