Income Tax Officer, TDS, Udaipur vs. Deputy Conservator of Forest (South), Udaipur
In the result, both the above appeals filed by the Revenue are dismissed
ITA 114/JODH/2024[2014-15]Status: DisposedITAT Jodhpur24 Mar 2025AY 2014-15
Bench: the Ld. CIT(A) who has deleted the said demand by stating that the VFPMCs are not contractors under Section 194C, as they are formed under the Rajasthan Forest Act, 1953, and function as self-help groups for forest conservation and development. The payments made to VFPMCs are not contract payments but are reimbursements for work done under the joint forest management policy of the State Government.
For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Ajay Malik, CIT DR
Section 10Section 10(20)Section 10(46)Section 11Section 194CSection 201(1)Section 80P
…IN THE INCOME TAX APPELLATE TRIBUNAL, DIVISION BENCH, JODHPUR HEARING THROUGH: HYBRID MODE BEFORE: SHRI. LALIET KUMAR, JM & DR. MITHA LAL MEENA, AM ITA No. 113 & 114 /Jodh/ 2024 Assessment Year : 2013-14 & 2014-15 The ITO Vs. The Deputy Conservator of TDS, Udaipur Forest South Rajasthan-313001 Van Bhawan Parisar, In front of Mohta Park, Chetak Circle Udaipur, Rajasthan PAN NO: JDHD01240B Appellant Respondent Assessee by : Shri Amit Kothari, C.A Revenue by : Shri Ajay Malik, CIT DR Date of Hearing : 18/03/2025 Date of Pronouncement : 24/03/2025 आदेश/Order PER LALIET KUMAR, J.M: Both the above appeals have been fi…