ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD
In the result appeal filed by assessee in ITA no
ITA 329/ALLD/2017[2013-14]Status: DisposedITAT Allahabad26 Mar 2021AY 2013-14
Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)
For Appellant: Shri A.K. Singh, Sr. DRFor Respondent: Shri Sanjay Kumar, Adv
Section 194CSection 194JSection 201
TDS must have been done @ 20%. Further, these payees have not been covered in 26Q statements filed by the assessee.
F.Y.
Name of the Amount
Tax
Tax
Short
Remarks party paid deductible deducted deduction
@ 20%
by the deductor
2012-13
Jaz Enterprises
402358
80472
6875
73597
Not in 26Q
Java
73153
14630
1418
13212
Not in 26Q
Enterprises
Three Star