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

section 194A of the I.T.Act, 1961. Therefore, the AO required the assessee to explain as to why total interest payment should not be disallowed P a g e 4 | 15 ITA No.1 09/CTK/202 0 Assessm ent Y ear : 20 12- 201

DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR vs. M/S. PARADEEP PHOSPHATES LIMITED, BHUBANESWAR

In the result, appeal filed by the revenue is dismissed and that of

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

201 1 section (1) of section 9" (10)Contentions of the Ld. AO while disallowing payments on account of imports

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

disallowance u/s.40(a)(ia) and second proviso being retrospective, ld CIT DR submitted that the second proviso to P a g e 5 | 9 Assessment Year : 2013-14 section 40(a)(ia) was linked with first proviso to section 201

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

disallowance of Interest paid to Ashok Rana of Rs.12,183.00 made by the learned A.O. by applying section 40(a)(ia) of the Act, when the said section has no application under the facts and in the circumstances of the case, as such the impugned addition being unsustainable is liable to be deleted in the interest of justice

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

section 40(a)(ia) does not arise. Non filing or delayed filing of such forms can not result in disallowance u/s 40(a)(ia). The grounds raised by assessee are allowed. AO is directed to modify the order accordingly.” 11. Respectfully following the above decisions of the Tribunal, cited above, we are of the considered opinion that the very initiation

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

section 40(a)(ia) does not arise. Non filing or delayed filing of such forms can not result in disallowance u/s 40(a)(ia). The grounds raised by assessee are allowed. AO is directed to modify the order accordingly.” 11. Respectfully following the above decisions of the Tribunal, cited above, we are of the considered opinion that the very initiation

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

section 40(a)(ia) does not arise. Non filing or delayed filing of such forms can not result in disallowance u/s 40(a)(ia). The grounds raised by assessee are allowed. AO is directed to modify the order accordingly.” 11. Respectfully following the above decisions of the Tribunal, cited above, we are of the considered opinion that the very initiation

RUKMANI INFRA PROJECTS PVT. LTD.,BHUBANESWAR vs. ACIT, CIRCLE-1(2), BHUBANESWAR

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

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.358/Ctk/2017 (नििाारण वषा / Assessment Year :2013-2014) Rukmani Infra Projects Ltd., Vs Acit, Circle-1(2), Bhubaneswar Plot No.251, District Centre, C.S.Pur, Bhubaneswar-16 Pan No. : Aaecr 1585 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : None : Shri Manoj Kumar Goutam, Cit-Dr राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing : 08/03/2022 घोषणा की तारीख/Date Of Pronouncement : 30/03/2022 आदेश / O R D E R Per Arun Khodpia, Am : This Appeal Filed By The Assessee Has Been Directed Against The Order Passed By The Ld. Cit(A)-1, Bhubaneswar, Dated 16.06.2017, For The Assessment Year 2013-2014. 2. Brief Facts Of The Case Extracted From The Available Records Are That, The Assessee, A Company Incorporated Under The Companies Act, 1956, Engaged In The Business Of Erection, Commissioning, Technical & Maintenance Service To Different Power Plants. The Return Of Income For The Ay 2013-14 Was Filed By The Assessee On 01.10.2013 Declaring A Total Income Of Rs.1,65,91,030/-. The Case Of The Assessee Was Selected Under Cass. Notice U/S 143(2) & 143(1) Were Issued & Served On The Assessee. Assessment Proceedings Were Completed By The Ao & Concluded With An Addition Of Rs.3,58,95,574/- Under Four Different

disallowed a sum of Rs.6,13,011/- debited to Profit and loss account under the head donation expenses on the ground that the assessee could not adduce any reason that the above expenditure has been laid out solely for the purpose of business of the assessee Company. The amount is paid to different local puja committees towards subscription for puja

DCIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ORISSA STATE CIVIL SUPPLIES CORPORATION LTD., BHUBANESWAR

In the result, the appeal of the Revenue is dismissed

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.61/Ctk/2017 (नििाारण वषा / Assessment Year :2010-2011) Dcit, Corporate Circle-1(2), Vs. M/S Orissa State Civil Bhubaneswar Supplies Corporation Ltd Unit-8,Gopabandhu Nagar Bhubaneswar स्थायी ऱेखा सं./ Pan No. : Aaaco 2570 J (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

201 of the Income Tax Act. By deducting tax U/s.40(a)(ia), itself complied the provision of the said section for which no addition was supposed to be made. In continuation to the ground of appeal filed, it is to further submit that; the learned assessing officer has put emphasis on payment of commission to invoke Section 194H

GRAM VIKAS TRUST,BERHAMPUR vs. ITO,EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

disallowances. Ground No. 3: Rejection of the claim under section 11(2), without notice to appellant, is incorrect and the same is against judicial decisions. Nagpur Hotel Owners’ Association 247 ITR 201

GRAM VIKAS TRUST,BERHAMPUR vs. ITO, EXEMPTION WARD, BERAMPUR

In the result, both the appeals filed by the assessee for AYs 2014-

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

disallowances. Ground No. 3: Rejection of the claim under section 11(2), without notice to appellant, is incorrect and the same is against judicial decisions. Nagpur Hotel Owners’ Association 247 ITR 201

DCIT, BERHAMPUR CIRCLE, BERHAMPUR vs. ALLIED INFRA SUPPLIERS, GANJAM

In the result, cross objection of the assessee is partly

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year :2012-2013 C.O.No.42/Ctk/2018

201 3 investments were made while meeting the business exigency of the Firm by partners, the learned C.I.T(A) should not have disallowed it in the hand of the Firm by applying section

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

201 1 the said expenditure, Rs.3,05,26,985/- was disallowed by the Assessing Officer by invoking the provisions of section

ORISSA AIR PRODUCTS PVT. LTD.,DHENKANAL vs. ACIT, CIRCLE-1(2), BHUBANESWAR

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

Bench: Shri N.S Sainiassessment Year : 2012-2013

section 36(1)(va) of the Act. 3. Brief facts of the case are that the Assessing Officer observed that the employees contributions to provident fund were not deposited within the due date specified under the relevant Statute. Therefore, he disallowed Asse ssment Year : 201

DCIT, CIRCLE-1(1), CUTTACK vs. M/S. H.L.INFRASTURE, KEONJHAR

In the result, appeal of the Revenue is allowed for statistical

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.22/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Dcit, Circle-1(1), Cuttack Vs. M/S H.L. Infrastructure, Salapada, Ghastipur, Keonjhar-758020 स्थायी ऱेखा सं./Panno. : Aaffh 5386 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr ननधााररती की ओर से /Assessee By : Shri B.Tripathy, Ar

section 201 of the I.T.Act, 1962, the for the purposes of section40(a)(ia) of the Act also it shall be deemed that the assessee has deducted and paid the tax on such income and therefore, no disallowance

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

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

disallowance of the expenditure can be made u/s.40(a)(ia) of the Act in view of the above quoted decision of the Tribunal in the case of Karwat Steel Traders (supra). Hence, we set aside the order of the CIT(A) and delete the addition of Rs.2,24,662/- and Rs.11,24,266/- made by the Assessing Officer

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

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

disallowance of the expenditure can be made u/s.40(a)(ia) of the Act in view of the above quoted decision of the Tribunal in the case of Karwat Steel Traders (supra). Hence, we set aside the order of the CIT(A) and delete the addition of Rs.2,24,662/- and Rs.11,24,266/- made by the Assessing Officer

ITO, WARD-2(2), BHUBANESWAR, BHUBANESWAR vs. BISWAJIT DAS, BHUBANESWAR

In the result, the appeal filed by the revenue is dismissed and the

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011

201 1 22. Further, the Hon'ble Bombay High Court in the case of CIT Vs. Gem Plus Jewellery India Ltd [(2010) 233-CTR(Bom)-24 has held that exemption under section 10A - profits and gains derived from exports - addition on account of disallowance

BISWAJIT DAS,BHUBANESWAR vs. ITO, WARD-1(1), BHUBANESWAR, BHUBANESWAR

In the result, the appeal filed by the revenue is dismissed and the

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011

201 1 22. Further, the Hon'ble Bombay High Court in the case of CIT Vs. Gem Plus Jewellery India Ltd [(2010) 233-CTR(Bom)-24 has held that exemption under section 10A - profits and gains derived from exports - addition on account of disallowance