INCOME TAX OFFICER WARD-1, BARIPADA, BARIPADA vs. MAYURBHANJ CENTRAL COOPERATIVE BANK LIMITED, BARIPADA

In the result, appeal of the Revenue stands partly allowed for statistical purposes

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

disallowance has held that the amendment made in Section 194A(3) (v) of the Act was carried out w.e.f. 1.6.2015 through

INCOME TAX OFFICER WARD-1 BARIPADA, BARIPADA vs. MAYURBHANJ CENTRAL COOPERATIVE BANK LIMITED, BARIPADA

In the result, appeal of the Revenue stands partly allowed for statistical purposes

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

disallowance has held that the amendment made in Section 194A(3) (v) of the Act was carried out w.e.f. 1.6.2015 through

INCOME TAX OFFICER, WARD-1, BARIPADA, BARIPADA vs. MAYURBHANJ CENTRAL CO-OPERATIVE BANK LIMITED, BARIPADA

In the result, appeal of the Revenue stands partly allowed for statistical purposes

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwal

disallowance has held that the amendment made in Section 194A(3) (v) of the Act was carried out w.e.f. 1.6.2015 through

UTKAL GRAMYA/ GRAMEEN BANK,SAMBALPUR vs. ITO (TDS), SAMBALPUR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

disallowance u/s. 40(a)(ia). 4.2 Similar issue was considered by the co-ordinate Bench in the case of Vipin P. Mehta vs. Income Tax Officer (2011) 11 taxmann.com 342(Mum) where in it was held:. "Section 194A

UTKAL GRAMYA/ GRAMEEN BANK,SAMBALPUR vs. ITO (TDS), SAMBALPUR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

disallowance u/s. 40(a)(ia). 4.2 Similar issue was considered by the co-ordinate Bench in the case of Vipin P. Mehta vs. Income Tax Officer (2011) 11 taxmann.com 342(Mum) where in it was held:. "Section 194A

UTKAL GRAMYA/ GRAMEEN BANK,SAMBALPUR vs. ITO (TDS), SAMBALPUR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

disallowance u/s. 40(a)(ia). 4.2 Similar issue was considered by the co-ordinate Bench in the case of Vipin P. Mehta vs. Income Tax Officer (2011) 11 taxmann.com 342(Mum) where in it was held:. "Section 194A

DILLIP KUMAR NAYAK,BHUBANESWAR vs. JCIT, RANGE-2, BHUBANESWAR

In the result, the appeal of the assessee is partly allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.330 & 339/Ctk/2017 (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) Shri Dilip Kumar Nayak, Vs. Jcit, Range-2, Bhubaneswar Plot No.270/A, Saheed Nagar, Bhubaneswar, Dist: Khurda, Odisha-751016 स्थायी ऱेखा सं./ Pan No. : Aahpn 0352 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr

194A Rs.50,76,786/- financial corporation 05 Interest debited in the name of Ashok 12,183 Rs. 12,183/- Rana on account of unsecured loan Total Rs.55,82,495/- He noticed that the assessee has violated the provisions of section 40(a)(ia) of the Act for non-deducting the TDS on above expenses incurred, therefore, he disallowed

SANJAY KUMAR AGRAWAL,ROURKELA vs. ITO,WARD-2, ROURKELA

In the result, both appeals of the assessee are allowed partly

194A is further qualified by the provisions of section 197A( 1 A) wherein if a person furnishes a declaration in writing in prescribed Form and verified in the prescribed manner to the effect that tax on his estimated total income is to be included in computing his total income will be nil there is no need to deduct

SANJAY KUMAR AGRAWAL,ROURKELA vs. ITO,WARD-2, ROURKELA

In the result, both appeals of the assessee are allowed partly

194A is further qualified by the provisions of section 197A( 1 A) wherein if a person furnishes a declaration in writing in prescribed Form and verified in the prescribed manner to the effect that tax on his estimated total income is to be included in computing his total income will be nil there is no need to deduct

ARSS INFRASTRUCTURE PROJECTS LTD.,BHUBANESWAR vs. DCIT, CORPORATION CIRCLE- 1(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2012-2013

disallowed Rs.5,17,74,383/- u/s.40(a)(ia) r.w section 201(1) of the Act for non-deduction of TDS as per the provisions of section 194A

SHRI DILIP KUMAR NAYAK,BHUBANESWAR vs. JCIT, RANGE-2, BHUBANESWAR

In the result, appeal of the assessee is partly allowed for

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

194A(1) of the Act would not be made applicable. In other words, if no income is attributable to the payee, there is no liability to deduct tax at source in the hands of the tax deductor. 16. Under the circumstances, the assessee falls outside the scope of Section 194J r/w Section 200 of the Act during the relevant assessment

M/S KHANDELWAL STEEL & PIPES,BHUBANESWAR vs. ACIT, CUTTACK

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.138/Ctk/2019 (नििाारण वषा / Assessment Year :2012-2013) M/S Khandelwal Steel & Pipes, Vs. Dcit, Circle-4(1), 614, Bomikhal, Cuttack Puri Rd Bhubaneswar Bhubanewswar-751010 स्थायी लेखा सं./Panno. : Aagfk 7718 R (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Shadiram Sharma, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

Section 194A of the Act, the AO made addition u/s.40(a)(ia) of the Act. However, the assessee before CIT(A) has furnished an affidavit stating the reason for non- submission or late submission of declaration Form 15-G/15-H, that it was a technical mistake and never a willful default and, moreover, the assessee has already furnished the declarations before

SUBHALAXMI AGENCIES PVT. LTD.,NAYAGARH vs. JCIT, RAMGE-2, BHUBANESWAR

In the result, appeal of the revenue is partly allowed and that of

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

section 194A (3)(iii)(a) of the Act. 6. Ld Authorised Representative of the assessee submitted that the CIT(A) was not justified in confirming the disallowance

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CUTTACK vs. SRI DIPENDRA BAHADUR SINGH, KEONJHAR

In the result, appeal of the revenue is dismissed

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14 Dcit, Circle-1(1), 1(1), Vs. Sri Dipendra Bahadur Singh, Sri Dipendra Bahadur Singh, Cuttack Hudisahi, Joda, Keonjhar Hudisahi, Joda, Keonjhar Pan/Gir No. No.Adjps 5869 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agarwal S.K.Agarwalla, Ar Revenue By : Shri M.K.Goutam, M.K.Goutam, Cit (Dr) Date Of Hearing : 30/3/ 20 / 2022 Date Of Pronouncement : 6 /4 4/2022 O R D E R Per C.M.Garg G, Jm

194A on interest payments NBFC's, I have examined the certificates of the accountants in Form 26A as prescribed in the First Proviso to sub-section (1) of section 201 of the IT Act, 1961. The assessee has discharged his onus of establishing that the NBFC's to whom' interest payments had been made have shown the same in their

M/S. POWERWARE INDIA PVT. LTD.,BHUBANESWAR vs. ITO, WARD-1(2), BHUBANESWAR

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

Bench: Shri N.S.Sainiआयकर अपीऱ सं./Ita No.206/Ctk/2017 (नििाारण वषा / Assessment Year :2012-2013) M/S Powerware India Pvt. Ltd. Vs. Ito, Ward-1(2), 6A, Zone-B, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar- 751010 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaccp 1607 R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

disallowance has been made by the AO for Rs.2,07,642/- on the ground that no TDS was deducted by the assessee from the payments made u/s.194C and Section 194A

SRI AMITABH KAR,BHUBANESWAR vs. JCIT, RANGE-2, BHUBANESWAR

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

Bench: Shri N.S Sainiassessment Year :2011-12

194A and, therefore, by invoking the provisions of section 40(a)(ia) of the Act, he disallowed deduction of Rs.1

ACIT, CIRCLE-2(2), BHUBANESWAR, BHUBANESWAR vs. M/S. SRB CONSULTANCY PVT. LTD., BHUBANESWAR

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

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

section 194A of the Act, he disallowed deduction of Rs.7,87,040/. ITA No. 566/CT K/ 2013 Asse ssment Year

DIPENDRA BAHADUR SINGH,KEONJHAR vs. PRINCIPAL CIT, CUTTACK

In the result, appeal of the assessee is dismissed

section 194A of the Act shall apply and the assessee has to deduct TDS, hence, disallowance has to be made