COLLECTOR MINING, KANKER,KANKER vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

ITA 68/RPR/2023Status: DisposedITAT Raipur21 July 2023AY 2018-19Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)48 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the assessee (DMO) was not obligated to collect tax at source on contributions towards NMET if the leaseholders paid directly to NMET. However, the accounts prima facie indicated receipt of such contributions, necessitating further verification by the AO.

What were the facts?

The appeals were filed by District Mining Officers against orders related to collection of tax at source under Section 206C(1C) of the Income-tax Act. The issues involved collection of tax on compounding fees for illegal mining/transporting and contributions towards District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET).

What were the issues?

Whether the District Mining Officer was liable to collect tax at source on amounts related to illegal mining, compounding fees, DMF, and NMET contributions.

Which sections of the Income-tax Act were involved?

Section 206C(1C)

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आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER

Sl. ITA Nos. Name of Appellant Name of Asst. Year No. Respondent 8/RPR/2023 District Mining The Deputy 2013-14 9/RPR/2023 Officer, Bemtara Commissioner of 2014-15 10/RPR/2023 Mining Office, Income Tax (TDS) 2015-16 1-7. 11/RPR/2023 Collectorate Campus Raipur (C.G) 2016-17 12/RPR/2023 Bemtara (C.G.)- 2017-18 13/RPR/2023 491335 2018-19 14/RPR/2023 PAN: JBPO00856C 2019-20 120/RPR/2023 District Mining The Deputy 2013-14 121/RPR/2023 Officer, Dantewada Commissioner of 2014-15 122/RPR/2023 Collectorate Campus, Income Tax (TDS) 2015-16 8-14. 123/RPR/2023 Anwarbhata, P.O. Raipur (C.G) 2016-17 124/RPR/2023 Dantewada (C.G)- 2017-18 125/RPR/2023 494449 2018-19 126/RPR/2023 PAN : JBPO00458D 2019-20 64/RPR/2023 Collector Mining, The Deputy 2014-15 65/RPR/2023 Kanker (Deputy Commissioner of 2015-16 15-20. 66/RPR/2023 Director Mineral Income Tax (TDS) 2016-17 67/RPR/2023 Administration) Raipur (C.G) 2017-18 68/RPR/2023 Mining Office, 2018-19 69/RPR/2023 Collectorate Campus, 2019-20 Kanker, PAN :JBPCO1817E 243/RPR/2022 D

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