What is Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT authority for?

The deductor cannot be treated as an assessee-in-default under Section 201(1) if the deductee has already paid the tax or offered the impugned receipts in their return of income. However, interest under Section 201(1A) for delayed deposit of tax can still be levied up to the date of filing of the return of income by the deductee.

How many judgments cite Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT?

576 judgments on BharatTax cite Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT (293 ITR 226), spanning 2008 to 2026.

Which sections of the Income Tax Act does Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 201(1A), Section 194C, Section 201(1), Section 40(a)(ia), Section 143(3), Section 201.

Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT (293 ITR 226)

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)- 1, Bhopal

In the result appeals of the assessee are allowed for statistical

ITA 544/IND/2023[2014-15]Status: DisposedITAT Indore23 Jul 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.542 to 547/Ind/2023 (Assessment Years: 2012-13 to 2017-2018) District Organiser Tribal Welfare ITO (TDS)-1 Bhopal, Bhopal B- Block, Old Secretariat, Vs. Collector Parisar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: BPLD03510D Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 22.07.2024 Date of Pronouncement 23.07.2024 O R D E R Per Bench: These 6 appeals by the assesse ar…

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)- 1, Bhopal

In the result appeals of the assessee are allowed for statistical

ITA 543/IND/2023[2013-14]Status: DisposedITAT Indore23 Jul 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.542 to 547/Ind/2023 (Assessment Years: 2012-13 to 2017-2018) District Organiser Tribal Welfare ITO (TDS)-1 Bhopal, Bhopal B- Block, Old Secretariat, Vs. Collector Parisar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: BPLD03510D Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 22.07.2024 Date of Pronouncement 23.07.2024 O R D E R Per Bench: These 6 appeals by the assesse ar…

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)-1, Bhopal

In the result appeals of the assessee are allowed for statistical

ITA 542/IND/2023[2012-13]Status: DisposedITAT Indore23 Jul 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 131Section 194CSection 201(1)Section 26A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.542 to 547/Ind/2023 (Assessment Years: 2012-13 to 2017-2018) District Organiser Tribal Welfare ITO (TDS)-1 Bhopal, Bhopal B- Block, Old Secretariat, Vs. Collector Parisar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: BPLD03510D Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 22.07.2024 Date of Pronouncement 23.07.2024 O R D E R Per Bench: These 6 appeals by the assesse ar…

Shakuntam Apparels Pvt. Ltd., Delhi vs. ACIT, Circle-77(1), Delhi

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

ITA 628/DEL/2024[2014-15]Status: DisposedITAT Delhi27 Jun 2024AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2014-15 Shakuntam Apparels Pvt. Ltd., Vs Acit, J-91, Rajouri Garden, Circle 77(1), New Delhi – 110 027. Delhi. Pan: Dels32475C (Appellant) (Respondent) Assessee By : Shri J.B. Agarwal, Ca Revenue By : Shri Ravi Kant Choudhary, Sr. Dr Date Of Hearing : 12.06.2024 Date Of Pronouncement : 27.06.2024

For Appellant: Shri J.B. Agarwal, CAFor Respondent: Shri Ravi Kant Choudhary, Sr. DR

Section 201Section 201(1)

…g for the assessee has submitted that the AO himself in AY 2015-16 assessment order dated 23.03.2022 has accepted the plea of the assessee relying the judgement of the Hon’ble Supreme Court in the case of Hindustan Coca Cold Beverages Pvt. Ltd. vs. CIT (2007) 293 ITR 226 (SC). The ld. AR has submitted that certificate of the Accountant under first proviso to sub-section (1) of Section 201 of the Act for certifying the furnishing of return of income, payment of tax, etc., by the payee could not be filed for which an additional evidence application is being filed. The ld. AR has submitted that due to Covid protocol…

M/S Pallipuram Service Co-Op Bank Ltd, Ernakulam vs. The ITO Non Corp Ward 2(5), Kochi

In the result, the appeal filed by the assessee is dismissed, and it’s stay petition, dismissed as infructuous

ITA 322/COCH/2023[2011-12]Status: DisposedITAT Cochin31 May 2024AY 2011-12

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Sri. Alan P Dev, AdvocateFor Respondent: Smt.J.M.Jamuna Devi, Sr. DR

Section 139Section 143(3)Section 147Section 148Section 148(1)Section 154Section 156Section 234ASection 234A(1)

…ot been appealed against, had attained finality. The raising of this issue before us is not maintainable. Reference in this context be made to, inter alia, Bhopal Sugar Industries Ltd. v. ITO [1960] 40 ITR 618 (SC); Hindustan Coco Cola Beverages v. CIT [2007] 293 ITR 226 (SC). Continuing further, it was nevertheless a common contention before us that the said ground is not maintainable in view of the law as clarified by the Apex Court per it’s decisions in Mansarovar Commercial Pvt. Ltd. v. CIT [2023] 453 ITR 661 (SC) and CIT v. Bhagat Construction Co. Pvt. Ltd. [2016] 15 SCC 738, rendered following it’s constitu…

State Bank of India, Thalassery( Erstwhile State Bank of Travancore), Kannur vs. ITO (TDS), Kannur

In the result, the assessee’s appeal is allowed on the aforesaid terms

ITA 926/COCH/2022[2014-15]Status: DisposedITAT Cochin31 May 2024AY 2014-15

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopalstate Bank Of India (Erstwhile Sbt) Income Tax Officer-Tds Thalassery Branch Aayakar Bhavan Gundert Road Vs. Konnothumchal Thalassery 670101 Chovva P.O., Kannur 670006 [Pan: Aaacs8577K] (Appellant) (Respondent)

For Appellant: Shri A. Kumar, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 10(5)Section 12Section 192Section 201Section 286

…tricted only to the interest component u/s. 201(1A) of the Act, i.e., for the delay in remittance of the tax that ought to have been deducted u/s. 192 of the Act, and its payment by the payee-employee (refer: Hindustan Coco Cola Beverages P. Ltd. v. CIT [2007]293 ITR 226 (SC)), as indeed provisos to ss. 201 and 201(1A)). The burden, needless to add, to prove the facts, i.e., the discharge of the tax due – which shall have to be employee-wise, with credible material, and to the satisfaction of the Assessing Officer (AO), would be on the assessee. To that extent, as indeed the interest thereon, save that correspond…

Keshavpriya Corp Pvt. Ltd, Ahmedabad vs. The Addl.CIT, TDS, Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 182/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad20 May 2024AY 2015-16

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Ankit Jain, Sr. D.R

Section 143(3)Section 194Section 201Section 201(1)Section 271Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 181&182/Ahd/2022 (Assessment Year: 2015-16) Keshavpriya Corp Pvt. Ltd., Vs. Additional Commissioner of A-1/401, Fenil Avenue, Income Tax, TDS, Nr. Haridarshan Char Rasta, Ahmedabad Ahmedabad-382350 [PAN No.AAECK5600K] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri Ankit Jain, Sr. D.R. 01.05.2024 Date of Hearing Date of Pronouncement 20.05.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JM: Both the appeals have been filed by the Assessee ag…

Keshavpriya Corp Pvt. Ltd, Ahmedabad vs. The ITO, Ward-2 TDS, Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 181/AHD/2022[2015-16]Status: DisposedITAT Ahmedabad20 May 2024AY 2015-16

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Ankit Jain, Sr. D.R

Section 143(3)Section 194Section 201Section 201(1)Section 271Section 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 181&182/Ahd/2022 (Assessment Year: 2015-16) Keshavpriya Corp Pvt. Ltd., Vs. Additional Commissioner of A-1/401, Fenil Avenue, Income Tax, TDS, Nr. Haridarshan Char Rasta, Ahmedabad Ahmedabad-382350 [PAN No.AAECK5600K] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri Ankit Jain, Sr. D.R. 01.05.2024 Date of Hearing Date of Pronouncement 20.05.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JM: Both the appeals have been filed by the Assessee ag…

M/S State Bank of Patiala, Patiala vs. ITO, (TDS), Patiala

In the result, the appeal is allowed

ITA 1/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh22 Apr 2024AY 2016-17

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 1/Chd/2020 "नधा"रण वष" / Assessment Year : 2016-17 State Bank Of India, Vs. The Ito (Tds), बनाम Patiala (Earlier Known As State Bank Of Patiala),Treasury Branch, Chotti Baradari, Patiala "थायी लेखा सं./Pan No: Aaacs8571K ""यथ"/Respondent अपीलाथ"/Appellant "नधा"रती क" ओर से/Assessee By : Sh. Vibhore Garg, Ca राज"व क" ओर से/ Revenue By : Shri Dharam Vir, Jcit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 15.04.2023 उदघोषणा क" तार"ख/Date Of Pronouncement : 22.04.2023 आदेश/Order Per Dr. Krinwant Sahay, A.M.:

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Shri Dharam Vir, JCIT, Sr.DR

Section 10Section 133ASection 194ASection 200Section 200(3)Section 201Section 201(1)

…01(1A) ignoring the 1-Chd-2023 – State Bank of India, Patiala 2 material on record, pleading , submissions, against the facts and circumstances of case and the judgement of Hon'ble Supreme Court in the case of Hindustan Coco Cola Beverages Pvt Ltd reported in 293 ITR 226. 3. That the appellant craves permission to amend, add, delete and elaborate the ground of appeal 3. Ground Nos. 1 and 3 are general in nature. 4. The main contention of the Assessee is that the Assessing Officer has wrongly given the findings treating the Assessee as ‘assessee in default’ for failing to deduct tax at source on interest payment…

Asst. Commissioner of Income Tax, Circle-6(1), Hyderabad vs. Sushee Prasad Jv, Hyderabad

In the result, the appeal of the revenue is allowed

ITA 457/HYD/2023[2019-20]Status: DisposedITAT Hyderabad12 Mar 2024AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 The Assistant Commissioner Of Vs. Sushee Prasad Jv, Hyderabad, Income Tax, Circle – 6(1), Plot No.246/A/2, Road Hyderabad. No.12, Mla Colony, Banjara Hills, Telangana – 500034. Pan : Aapas3540R. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. Revenue By: Shri Sesha Srinivas, Cit-Dr Date Of Hearing: 06.03.2024 Date Of Pronouncement: 12.03.2024

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Shri Sesha Srinivas, CIT-DR

Section 139Section 139(1)Section 143(1)Section 194CSection 201Section 201(1)Section 40Section 40a

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” , HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year: 2019-20 The Assistant Commissioner of Vs. Sushee Prasad JV, Hyderabad, Income Tax, Circle – 6(1), Plot No.246/A/2, Road Hyderabad. No.12, MLA Colony, Banjara Hills, Telangana – 500034. PAN : AAPAS3540R. (Appellant) (Respondent) Assessee by: Shri S. Ramarao, Advocate. Revenue by: Shri Sesha Srinivas, CIT-DR Date of hearing: 06.03.2024 Date of pronouncement: 12.03.2024 O R D E R PER LALIET KUMAR, J.M. This appeal…

Satya Kiran Healthcare Private Limited, Sonipat vs. ITO Ward - TDS, Rohtal

In the result, appeals of the assessee are allowed for

ITA 9144/DEL/2019[2019-20]Status: DisposedITAT Delhi30 Jan 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.9143 & 9144/Del/2019 िनधा"रणवष"/Assessment Years:2017-18 & 2019-20 बनाम Satya Kiran Healthcare Private Ltd., Ito, Near Pwd House, Atlas Road, Vs. Ward-Tds, Sonipat, Haryana. Rohtak, Haryana. Pan No.Aabcs7978K अपीलाथ" Appellant ""यथ"/Respondent

Section 133ASection 194CSection 194JSection 201(1)Section 271C

…eady deposited by the I.T.A.Nos.9143 & 9144/Del/2019 assessee even before passing the order u/s 201(1) and 201(1A) of the Act. 7. We observe that as per the mandate of the Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverage Pvt. Ltd. Vs. CIT 293 ITR 226 if the payee has taken into consideration the amounts received by payer in their return of income and paid taxes on such amounts the assessee cannot be treated as an assessee in default u/s 201(1) of the Act. The Ld.CIT(A) appears to have not considered all these submissions of the assessee and the evidences placed before him. In the absence o…

Satya Kiran Healthcare Private Limited, Sonipat vs. ITO Ward - TDS, Rohtal

In the result, appeals of the assessee are allowed for

ITA 9143/DEL/2019[2017-18]Status: DisposedITAT Delhi30 Jan 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.9143 & 9144/Del/2019 िनधा"रणवष"/Assessment Years:2017-18 & 2019-20 बनाम Satya Kiran Healthcare Private Ltd., Ito, Near Pwd House, Atlas Road, Vs. Ward-Tds, Sonipat, Haryana. Rohtak, Haryana. Pan No.Aabcs7978K अपीलाथ" Appellant ""यथ"/Respondent

Section 133ASection 194CSection 194JSection 201(1)Section 271C

…eady deposited by the I.T.A.Nos.9143 & 9144/Del/2019 assessee even before passing the order u/s 201(1) and 201(1A) of the Act. 7. We observe that as per the mandate of the Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverage Pvt. Ltd. Vs. CIT 293 ITR 226 if the payee has taken into consideration the amounts received by payer in their return of income and paid taxes on such amounts the assessee cannot be treated as an assessee in default u/s 201(1) of the Act. The Ld.CIT(A) appears to have not considered all these submissions of the assessee and the evidences placed before him. In the absence o…

Parasmani Roadlines Pvt Ltd, Mumbai vs. Income Tax Office 7(3)(2), Mumbai

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

ITA 3040/MUM/2023[2012-13]Status: DisposedITAT Mumbai18 Jan 2024AY 2012-13

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI AMARJIT SINGH (Accountant Member)

For Appellant: Shri K.J.BafnaFor Respondent: Shri Dharmvir Yadav

Section 143(3)Section 263Section 40

…nt of the amount has offered the amount to tax in the return of income, no disallowance u/s. 40(a)(ia) of the Act should be made. In support of his submissions he placed reliance on the following decisions: (i) Hindustan Coca Cola Beverage (P) Ltd. vs. CIT, 293 ITR 226(SC) (ii) DCIT vs. A.P. Industrial Infrastructure Corporation Ltd., 64 taxmann.com 331 (Hyd-Trib) (iii)New Alignment vs. ITO, 69 taxmann.com 122 (Kolkata –Trib) 3 iv) Rajeev Kumar Agarwal vs. Addl.CIT, 45 taxmann.com 555 (Agra-Trib) 4. Shri Dharmvir Yadav representing the Department vehemently defended the impugned order and prayed for dismiss…

Lufthansa Cargo Ag, New Delhi vs. DCIT(TDS), Gurgaon

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

ITA 2711/DEL/2019[2013-14]Status: DisposedITAT Delhi17 Jan 2024AY 2013-14

Bench: Shri Kul Bharat & Dr. B. R. R. Kumar

For Appellant: Sh. Sujit Ghosh AdvFor Respondent: Sh. Vizay B. Vasanta, Sr. DR

Section 154Section 200ASection 201(1)

…ince of above Deductees have discharged their tax liability for the financial year 2012-13. Copies of Lower exemption certificates are enclosed. Reliance is placed on the Honorable Supreme Court order in the case of Hindustan Coca Cola Beverages P Ltd. V CIT, 293 ITR 226 (SC) where Honorable Court held that the payer is not liable to pay the amount of short/non- deduction of tax u/s 201(1) in cases where the payee has already included the relevant income- in his total income and paid the tax. However, the point for consideration is whether it was necessary to raise this issue at the first stage by the Department…

Sh. Mohd. Javed Belim, Jodhpur vs. ACIT (TDS), Jodhpur

In the result, all the appeals of the assessee bearing ITA Nos

ITA 22/JODH/2017[2010-11]Status: DisposedITAT Jodhpur06 Dec 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 206CSection 206C(6)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH,JODHPUR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 20 to 22/Jodh/2017 Assessment Years.: 2008-09 to 2010-11 Sh. Mohd. Javed Belim, Vs. Asstt. Commissioner of C/o Rajendra Jain, Adv. 106, Income Tax, Akshay Deep Complex 5th B (TDS),Jodhpur. Road, Sardarpura, Jodhpur. [PAN: AEMPB0363H] (Respondent) (Appellant) Appellant by Smt. Raksha Birla, CA. Respondent by Sh. Laxman Singh Gurjar, Sr. DR Date of Hearing 20.11.2023 Date of Pronouncement 06.12.2023 ORDER Per:Bench: A batch of three (03) appeals of the same…

Sh. Mohd. Javed Belim, Jodhpur vs. ACIT (TDS), Jodhpur

In the result, all the appeals of the assessee bearing ITA Nos

ITA 21/JODH/2017[2009-10]Status: DisposedITAT Jodhpur06 Dec 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 206CSection 206C(6)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH,JODHPUR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 20 to 22/Jodh/2017 Assessment Years.: 2008-09 to 2010-11 Sh. Mohd. Javed Belim, Vs. Asstt. Commissioner of C/o Rajendra Jain, Adv. 106, Income Tax, Akshay Deep Complex 5th B (TDS),Jodhpur. Road, Sardarpura, Jodhpur. [PAN: AEMPB0363H] (Respondent) (Appellant) Appellant by Smt. Raksha Birla, CA. Respondent by Sh. Laxman Singh Gurjar, Sr. DR Date of Hearing 20.11.2023 Date of Pronouncement 06.12.2023 ORDER Per:Bench: A batch of three (03) appeals of the same…

Sh. Mohd. Javed Belim, Jodhpur vs. ACIT (TDS), Jodhpur

In the result, all the appeals of the assessee bearing ITA Nos

ITA 20/JODH/2017[2008-09]Status: DisposedITAT Jodhpur06 Dec 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 206CSection 206C(6)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH,JODHPUR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 20 to 22/Jodh/2017 Assessment Years.: 2008-09 to 2010-11 Sh. Mohd. Javed Belim, Vs. Asstt. Commissioner of C/o Rajendra Jain, Adv. 106, Income Tax, Akshay Deep Complex 5th B (TDS),Jodhpur. Road, Sardarpura, Jodhpur. [PAN: AEMPB0363H] (Respondent) (Appellant) Appellant by Smt. Raksha Birla, CA. Respondent by Sh. Laxman Singh Gurjar, Sr. DR Date of Hearing 20.11.2023 Date of Pronouncement 06.12.2023 ORDER Per:Bench: A batch of three (03) appeals of the same…

ITO(TDS), Ajmer vs. Divisionl Forest Officer, Ajmer

In the result, the appeal of the revenue in ITA no

ITA 360/JPR/2023[2018-19]Status: DisposedITAT Jaipur08 Nov 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

For Appellant: Sh. Sunil Porwal (CA)For Respondent: Sh. Anup Singh (Addl. CIT)

Section 10Section 10(20)Section 10(46)Section 11Section 133Section 194CSection 201Section 201(1)Section 80P

…ection 201 / 201A are applied; TDS liability should be considered only to the extent of TDS rates in force u/sec. 194C e.g. 2% & not at 20% by invoking the provisions of section 206AA. The Hon’ble Supreme Court in Hindustan Coca Cola Beverage (P) Ltd. V/s CIT(293 ITR 226 (SC)) upholding the order of Tribunal held that though the appellant assessee was rightly held to be an assessee in default, there could be no recovery of the tax alleged to be in default once again from the appellant considering that the payee had already paid taxes on the amount received from the appellant. The Tribunal had also held that the t…

Income Tax Officer (TDS), Ajmer vs. Divisionl Forest Officer, Ajmer

In the result, the appeal of the revenue in ITA no

ITA 359/JPR/2023[2017-18]Status: DisposedITAT Jaipur08 Nov 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

For Appellant: Sh. Sunil Porwal (CA)For Respondent: Sh. Anup Singh (Addl. CIT)

Section 10Section 10(20)Section 10(46)Section 11Section 133Section 194CSection 201Section 201(1)Section 80P

…ection 201 / 201A are applied; TDS liability should be considered only to the extent of TDS rates in force u/sec. 194C e.g. 2% & not at 20% by invoking the provisions of section 206AA. The Hon’ble Supreme Court in Hindustan Coca Cola Beverage (P) Ltd. V/s CIT(293 ITR 226 (SC)) upholding the order of Tribunal held that though the appellant assessee was rightly held to be an assessee in default, there could be no recovery of the tax alleged to be in default once again from the appellant considering that the payee had already paid taxes on the amount received from the appellant. The Tribunal had also held that the t…

Income Tax Officer (TDS), Ajmer vs. Divisionl Forest Officer, Ajmer

In the result, the appeal of the revenue in ITA no

ITA 358/JPR/2023[2016-17]Status: DisposedITAT Jaipur08 Nov 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

For Appellant: Sh. Sunil Porwal (CA)For Respondent: Sh. Anup Singh (Addl. CIT)

Section 10Section 10(20)Section 10(46)Section 11Section 133Section 194CSection 201Section 201(1)Section 80P

…ection 201 / 201A are applied; TDS liability should be considered only to the extent of TDS rates in force u/sec. 194C e.g. 2% & not at 20% by invoking the provisions of section 206AA. The Hon’ble Supreme Court in Hindustan Coca Cola Beverage (P) Ltd. V/s CIT(293 ITR 226 (SC)) upholding the order of Tribunal held that though the appellant assessee was rightly held to be an assessee in default, there could be no recovery of the tax alleged to be in default once again from the appellant considering that the payee had already paid taxes on the amount received from the appellant. The Tribunal had also held that the t…

Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT

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Judgments citing Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)- 1, Bhopal

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)- 1, Bhopal

District Organisor Tribal Welfare Bhopal, Bhopal vs. Income Tax Officer (TDS)-1, Bhopal

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State Bank of India, Thalassery( Erstwhile State Bank of Travancore), Kannur vs. ITO (TDS), Kannur

Keshavpriya Corp Pvt. Ltd, Ahmedabad vs. The Addl.CIT, TDS, Ahmedabad

Keshavpriya Corp Pvt. Ltd, Ahmedabad vs. The ITO, Ward-2 TDS, Ahmedabad

M/S State Bank of Patiala, Patiala vs. ITO, (TDS), Patiala

Asst. Commissioner of Income Tax, Circle-6(1), Hyderabad vs. Sushee Prasad Jv, Hyderabad

Satya Kiran Healthcare Private Limited, Sonipat vs. ITO Ward - TDS, Rohtal

Satya Kiran Healthcare Private Limited, Sonipat vs. ITO Ward - TDS, Rohtal

Parasmani Roadlines Pvt Ltd, Mumbai vs. Income Tax Office 7(3)(2), Mumbai

Lufthansa Cargo Ag, New Delhi vs. DCIT(TDS), Gurgaon

Sh. Mohd. Javed Belim, Jodhpur vs. ACIT (TDS), Jodhpur

Sh. Mohd. Javed Belim, Jodhpur vs. ACIT (TDS), Jodhpur

Sh. Mohd. Javed Belim, Jodhpur vs. ACIT (TDS), Jodhpur

ITO(TDS), Ajmer vs. Divisionl Forest Officer, Ajmer

Income Tax Officer (TDS), Ajmer vs. Divisionl Forest Officer, Ajmer

Income Tax Officer (TDS), Ajmer vs. Divisionl Forest Officer, Ajmer