ITO (TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

ITA 746/JPR/2025Status: DisposedITAT Jaipur02 September 2025AY 2019-20Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that Section 194C was not attracted to the payments made to the trustees as 75% of the income collected from donation boxes was to be divided among the trustee families as per a court-approved scheme. Therefore, no addition could be made by the Assessing Officer.

What were the facts?

The assessee, a trust, made payments to its trustees/members from donations collected. The Assessing Officer held the assessee liable for not deducting TDS under Section 194C on these payments. The CIT(A) had set aside these assessment orders.

What were the issues?

Whether payments made to trustees from donation box collections, as per a court-approved scheme, are liable for TDS under Section 194C. Whether the assessee is in default for non-deduction of TDS on such payments.

Which sections of the Income-tax Act were involved?

Section 194C,Section 201(1),Section 201(1A)

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Cases cited in this judgment(8)Show list

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC” JAIPUR

Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 739, 744 to 746/JPR/2025

Hearing: 02/09/2025Pronounced: 02/09/2025

Per Bench:

The above captioned four appeals are being disposed of by this common order, as the appeals involve common issues, and Ld. DR for the department and Ld. AR for the appellant have argued the appeals simultaneously.

2.

By way of the four appeals, the assessee has challenged four separate orders passed by Learned CIT(A), whereby the appeals filed by Shri Baba Mohan Ramji Kalikholi Walamilkpur Gurjar, A

The order continues below.

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