VALLURUPALLI PRABHU KISHORE,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

disallowance of expenditure comprising of Travelling\n& Conveyance for not deducting tax at source. On this issue Ld.Authorised\nRepresentative [hereinafter “Ld.AR"] submitted that the assessee has not\ndeducted TDS

BALA KRISHNA TRADERS,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: the Ld. Addl / JCIT (A), Agra. On appeal, after considering the submissions of the assessee, the Ld. Addl/JCIT (A), dismissed the appeal of the assessee by holding that the CPC was justified in restricting the TDS credit by applying Rule 37BA of the Income Tax Rules, 1962. On being aggrieved, the assessee filed the present appeal before the Tribunal by raising the following grounds of appeal:

TDS only to the extent of Rs. 5,552/- and disallowed the TDS credit of Rs. 27,255/- [Rs. 32,807 – Rs. 5,552] and passed

BALA KRISHNA TRADERS,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: the Ld. Addl / JCIT (A), Agra. On appeal, after considering the submissions of the assessee, the Ld. Addl/ JCIT (A), dismissed the appeal of the assessee by holding that the CPC was justified in restricting the TDS credit by applying Rule 37BA of the Income Tax Rules, 1962. On being aggrieved, the assessee filed the present appeal before the Tribunal by raising the following grounds of appeal:

TDS only to the extent of Rs. 5,552/- and disallowed the TDS credit of Rs. 27,255/- [Rs. 32,807 – Rs. 5,552] and passed

SRAVAN KUMAR TRADERS,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Trough Hybrid Hearing) आयकर अपील सं./ I.T.A. No.403/Viz/2024 (िनधा"रण वष" / Assessment Year:2022-23) Sravan Kumar Traders, Vs. Income Tax Officer, Guntur. Ward-1(1), Adafs3643N Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 30/10/2024 घोषणा क" तारीख/Date Of : 05/11/2024 Pronouncement O R D E R

TDS only to the extent of Rs. 3,974/- and disallowed the TDS credit of Rs. 56,678/- [Rs. 60,652 – Rs. 3,974] and passed

SRAVAN KUMAR TRADERS,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Trough Hybrid Hearing) आयकर अपील सं./ I.T.A. No.404/Viz/2024 (िनधा"रण वष" / Assessment Year:2023-24) Sravan Kumar Traders, Vs. Income Tax Officer, Guntur. Ward-1(1), Adafs3643N Guntur. (अपीलाथ"/ Appellant) (""थ"/ Respondent) अपीलाथ" की ओर से/ Appellant By : Smt. A. Aruna, Ar ""ाथ" की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख / Date Of Hearing : 30/10/2024 घोषणा की तारीख/Date Of : 05/11/2024 Pronouncement O R D E R

TDS only to the extent of Rs. 11,593/- and disallowed the TDS credit of Rs. 3,42,467/- [Rs. 3,54,060 – Rs. 11,593] and passed

SRI SAI KIRAN TRADERS,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No. 402/Viz/2024 (िनधा"रण वष" / Assessment Year: 2023-24) Sri Sai Kiran Traders, Vs. The Income Tax Officer, Guntur. Ward-1(1), Pan: Aaifs3038A Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 30/10/2024 घोषणा क" तारीख/Date Of : 30/10/2024 Pronouncement O R D E R

TDS only to the extent of Rs. 10,215/- and disallowed the TDS credit of Rs. 2,04,494/- [Rs. 2,14,709 – Rs. 10,215/-] and passed

LAKSHMI SAI TRADERS,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 334 & 335/Viz/2024 (िनधा"रण वष" / Assessment Years: 2022-23 & 2023-24) Lakshmi Sai Traders, Vs. Income Tax Officer, Guntur. Ward-1(1), Pan: Aacfl7137K Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 03/10/2024 घोषणा क" तारीख/Date Of : 09/10/2024 Pronouncement O R D E R

TDS only to the extent of Rs. 11,172/- and disallowed the TDS credit of Rs. 1,02,988/- [Rs. 1,14,160 – Rs. 11,172] and passed

LAKSHMI SAI TRADERS,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 334 & 335/Viz/2024 (िनधा"रण वष" / Assessment Years: 2022-23 & 2023-24) Lakshmi Sai Traders, Vs. Income Tax Officer, Guntur. Ward-1(1), Pan: Aacfl7137K Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 03/10/2024 घोषणा क" तारीख/Date Of : 09/10/2024 Pronouncement O R D E R

TDS only to the extent of Rs. 11,172/- and disallowed the TDS credit of Rs. 1,02,988/- [Rs. 1,14,160 – Rs. 11,172] and passed

THOTA VENKATESWARULU,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.290/Viz/2024 (िनधा"रण वष" / Assessment Year : 2023-24) Thota Venkateswarulu, Vs. Income Tax Officer, D.No. 3-29-39/4, Ward-1(1), 6Th Lane, Chandramouli Nagar, Guntur. Guntur, Andhra Pradesh-522002. Pan: Acapt3755D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 26/08/2024 घोषणा क" तारीख/Date Of : 27/08/2024 Pronouncement O R D E R

TDS only to the extent of Rs. 29,181/- and disallowed the TDS credit of Rs. 4,11,163/- [Rs. 4,40,344 – Rs. 29,181] and passed

KANAKA MAHALAKSHMI CHILLIES TRADERS,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.269/Viz/2024 (िनधा"रण वष" / Assessment Year : 2023-24) Kanaka Mahalakshmi Chillies Vs. The Income Tax Officer, Traders, Ward-2(1), Guntur. Guntur. Pan:Aapfk8516Q (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 14/08/2024 घोषणा क" तारीख/Date Of : 23/08/2024 Pronouncement O R D E R

TDS only to the extent of Rs. 12,903/- and disallowed the TDS credit of Rs. 2,36,207/- [Rs.2

CHILAKALA SRINIVASA REDDY,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No. 211/Viz/2024 (िनधा"रण वष" / Assessment Year : 2023-24) Chilakala Srinivasa Reddy, Vs. The Income Tax Officer, Guntur. Ward-1(1), Pan: Ablpc6935C Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 24/06/2024 घोषणा क" तारीख/Date Of : 14/08/2024 Pronouncement O R D E R

TDS only to the extent of Rs. 8,053/- and disallowed the TDS credit of Rs. 99,490/- [Rs.1,07,543 – Rs. 8,053 = Rs. 99,490] and passed

THE SOCIETY FOR COLLEGIATE EDUCATION,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS CIRCLE), VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.435/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2021-22) The Society For Collegiate Education V. Dcit (Exemptions) Exemption Circle D.No. 52-14-75 Income Tax Office New Resapuvanipalem C.R. Building “Annex” Visakhapatnam – 530013 M.G. Road Andhra Pradesh Vijayawada – 520002 Andhra Pradesh [Pan: Aaatt9499E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

TDS. Subsequently, CPC, Bangaluru passed a rectification order under section 154 of the Act on 24.02.2023 by disallowing a claim

SRI LAKSHMI GENERAL STORES,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee in ITA

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

disallowing TDS claim, even though the assessee has explained the case with relevant evidences that the entire income pertains to TDS

SRI LAKSHMI GENERAL STORES,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee in ITA

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

disallowing TDS claim, even though the assessee has explained the case with relevant evidences that the entire income pertains to TDS

CHALASANI HOSPITALS PVT LTD,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

In the result, appeal of the assessee is dismissed and the cross objection of the revenue is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.315/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2018-19) Chalasani Hospitals (P.) Ltd., V. Asst. Commissioner Of Income Tax Central Circle – 1(1) D.No. 50-53-14, Gurudwara Lane Income Tax Office Seethammadhara Direct Taxes Building Visakhapatnam – 530013 Mvp Colony, Visakhapatnam -530017 Andhra Pradesh Andhra Pradesh [Pan :Aaecc0005G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowances on delayed payment of Employees Contribution to PF and ESI payments. Subsequently, the Page No. 2 I.T.A. No. 315/VIZ/2023 & C.O. No. 02/VIZ/2024 Chalasani Hospitals (P.) Ltd., case was selected for complete scrutiny for verifying the following issues: - i. Default in TDS

3F INDUSTRIES LIMITED,TADEPALLIGUDEM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAMAHENDRAVARAM

In the result, appeal filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Hybrid Hearing) आयकर अपील सं./ I.T.A. No.507/Viz/2024 ("नधा"रण वष" / Assessment Year: 2021-22) 3F Industries Limited, Vs. Acit, P.B. No. 15, Tanuku Road, Circle-1, Tadepalligudem, West Godavari Rajamahendravaram. District, Andhra Pradesh-534102. Pan: Aaacf 2643 K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Suvibha Nolkha, Ca ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

disallowing the TDS credit during the impugned assessment year. On this issue, she pleaded that since the direction of the Hon’ble Tribunal

GORLA SRINIVASA REDDY,GUNTUR vs. INCOME TXA OFFICER, WARD-1(1), GUNTUR

In the result, the appeal is allowed and direct the AO/CPC to grant TDS to the appellant as claimed in the return of income filed by the assessee

Bench: Justice (Retd.) C.V. Bhadang, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.503/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2023-24) Gorla Srinivasa Reddy V. Ito – Ward – 1(1) D.No. 23-5-11/4 Income Tax Office Sbi Building, Old Union Bank Road C.R. Buildings, Kannavarithota Guntur – 522001 Guntur – 522003, Andhra Pradesh Andhra Pradesh [Pan: Acjpg0404F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowing the TDS credit of Rs. 1,40,557/-. The principal issue which arose in the appeal is “whether the appellant

SUBBA REDDY MAREDDY,GUNTUR vs. ITO, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.96/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2022-23) Subba Reddy Mareddy V. Ito - Ward-1(1) Guntur, Andhra Pradesh 25-2-56 Prop Amarnath Chillies Traders Opp Mastan Durga Ragraharam Guntur – 522004, Andhra Pradesh [Pan: Alfpm2380K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowance of TDS on the ground that the deductor has to modify the statement filed. 7. The learned Commissioner of Income