GULMARG DEVLOPMENT AUTHORITY,BARAMULA vs. INCOME TAX OFFICER ( TDS), SRINAGAR

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

section 200A by way of insertion of clause (c) is only with effect from (w.e.f.) 1-6-2015 and therefore no fees would be payable by the assessee for any period prior to 1-6-2015. And further, according to the Ld. AR, this decision of the Hon'ble Karnataka High Court has been followed by the same High court

M/S. IQBAL MEMORIAL TRUST ,SRINAGAR vs. INCOME TAX OFFICER ( TDS), SRINAGAR

In the result, the appeal filed by the assessee is allowed

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

1 dated 27.02.2023 at 14.41 pm. In view of that matter, we hold that the reasons given by the assessee are well beyond its control, and therefore, the delay is hereby condoned. Appeal is allowed to be heard on merits. 2. The counsel submitted that the appellant assessee is a charitable society registration u/s 12A of the Income