M/S. BALASORE CO-OPERATIVE URBAN BANK LTD.,BALASORE vs. ACIT, BALASORE CIRCLE, BALASORE

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 अऩीऱ सं./Ita No.467/Ctk/2017 (नििाारण वषा / Assessment Year :2012-2013) M/S Balasore Cooperative Bank Vs. Acit, Balasore Circle, Limited, Balasore Bibekananda Marg, Balasore-756001 Pan No. : Aaccb 7823 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.N.Sahu/Somnath Sahoo,Advs राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 13/08/2020 घोषणा की तारीख/Date Of Pronouncement : 12/10/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Passed By The Cit(A), Cuttack, Dated 04.08.2017, For The Assessment Year 2012-2013, On The Following Grounds Of Appeal :- 1) That The Order Of The Id. Cit(Appeals) Confirming The Additions & Disallowances Made By The A.O. Is Illegal, Arbitrary, Unjustified & Not In Accordance With Law. 2) That The Addition Of Rs. 36,79,148/- U/S. 40(A)(Ia) Of The I.T. Act, 1961 Confirmed By Cit(Appeals) To The Extent Of Rs. 36,30,998/- Is Illegal, Arbitrary, Uncalled For & Not In Accordance With Law & The Same Should Have Been Deleted By The Learned Cit(Appeals). 3) That The Disallowance U/S 40(A)(Ia) Of Rs. 36,79,148/- As Detailed Below Is Illegal, Arbitrary & Unjustified & Hence Should Have Been Deleted By The Learned Cit(A) As The Genuineness Is Not In Doubt. Non-Deduction Of Tds Is A Separate Issue. A) Commission Payment To Dlds Collection Agents Rs. 33,45,248/- B) Legal Expenses Rs. 2,52,000/- C) Audit Fees Rs. 81,900/-

disallowance under section 40(a)(ia) does not relate to the amount already paid stands rejected. 16.10 Another contention in regard to Section 40(a)(ia) of the Act, that its scope cannot be decided on the basis of Section 194C, has only been noted to be rejected. The interplay of these provisions is not far to seek where Section

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

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, 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

DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR vs. M/S. GRIDCO LIMITED, BHUBANESWAR

In the result, appeal of the revenue stands dismissed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year :2010-2011 2011 Dcit, Corporate Circle Dcit, Corporate Circle-1(1), Vs. Grid Corporation Of Orissa Grid Corporation Of Orissa Bhubaneswar Bhubaneswar Ltd., Ltd., Gridco Gridco House, House, Janapath, Bhubaneswar Janapath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri Ved Jain/P.Venugopal Rao /P.Venugopal Rao, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 20/0 02/2023 Date Of Pronouncement : 20/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Revenue Against The Order Of The Ld Against The Order Of The Ld Cit(A)-1, Bhubaneswar, 1, Bhubaneswar, Dated 9.5.2016 In Appeal No. In Appeal No.0493/14-15 For The Assessment Year Assessment Year 2010-2011. 2. S/Shri Ved Jain & P.Venugopal Rao, S/Shri Ved Jain & P.Venugopal Rao, Ld Ar Ld Ars Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

disallowance is unsustainable also in view of the amendment made by the Finance Act, 2012 whereby the following proviso has been inserted:- 'Provided further that where an assessee fails to deduct the whole or any part of the tax in accordance with the provisions of chapter XVII- B on any such sum but is not deemed to be an assessee

EASTERN ENGINEERING VENTURE,ANGUL vs. ITO, ANGUL WARD, ANGUL

In the result, appeal filed by the assessee is dismissed

Bench: Shri Chandra Mohan Gargassessment Year: 2009-2010

201 0 A.R. has contended that by furnishing copy of bank statement, the assessee partly complied with the notice dated 10.10.2014. Therefore, the rigours of section 184(5) of the Act cannot be triggered against the assessee for disallowing

ODISHA STATE BEVERAGES CORPORATION LIMITED,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

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

Bench: Shri Before Shri Chandra Mohan Garg, Judicialmember Member & Laxmi Prasad Sahulaxmi Prasad Sahulaxmi Prasad Sahuassessment Year :2014-2015 Odisha State Beverage Corpn Odisha State Beverage Corpn Vs. Acit, Acit, Corporate Corporate Circle Circle-1(2), Ltd., 2Nd Floor, Fortune Towers, Floor, Fortune Towers, Chandrasekharpur, Chandrasekharpur, Chandrasekharpur Chandrasekharpur Bhubaneswar. Pan/Gir No.Aaaco 6507 H Aaaco 6507 H (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri Ved Jain, Ar Revenue By : Shris.M.Keshkamat, Cit, Dr , Dr Date Of Hearing : 20 /08/ 2019 Date Of Pronouncement :04/10/ 201 / 2019 O R D E R Per C.M.Garg,Jm C.M.Garg,Jm This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A),1, Bhubaneswar Cit(A),1, Bhubaneswar Dated 8.1.2018 For The Assessment Year For The Assessment Year 2014-15. 2. Grounds Of Appeal Raised Are As Under: Grounds Of Appeal Raised Are As Under:

201 / 2019 O R D E R Per C.M.Garg,JM C.M.Garg,JM This is an appeal filed by the assessee against the order of the This is an appeal filed by the assessee against the order of the This is an appeal filed by the assessee against the order of the CIT(A),1, Bhubaneswar CIT(A),1, Bhubaneswar dated

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. ACIT-(TDS), BHUBANESWAR

In the result, appeal of the assessee stands allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2009-2010 2010 Grid Corporation Of Orissa Grid Corporation Of Orissa Vs. Acit (Tds), Acit (Tds), Ltd., Ltd., Gridco Gridco House, House, Bhubaneswar. Bhubaneswar. Janapath, Bhubaneswar. Janapath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri Ved Jain/P.Venugopal Rao /P.Venugopal Rao, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 20/0 02/2023 Date Of Pronouncement : 20/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A)-1, Bhubaneswar, 1, Bhubaneswar, Dated 12.7.2019 In Appeal No. In Appeal No.0035/17-18 For The Assessment Year The Assessment Year 2009-2010. 2. S/Shri Ved Jain & P.Venugopal Rao, S/Shri Ved Jain & P.Venugopal Rao, Ld Ar Ld Ars Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

section I54, holding that as the assessee had created development rebate reserve of Rs.7172/- only, the maximum development rebate that might be allowed was Rs.9,563/- in respect of machinery only, disallowing a sum of Rs.7,201

KISHAN MOTORS,BHUBANESWAR vs. ITO, WARD-4(3), BHUBANESWAR

In the result, appeal in ITA No

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

Section 40(a)(ia) made by Finance Act, 2014 w.e.f. 01.04.2015 provides that 30% of any payable to a resident shall be disallowed if tax is not P a g e 5 | 14 ITA Nos.169 & 37 1/C TK /2 018 Assessm ent Y ear : 20 14- 201

MOTWANI CONSTRUCTIONS PVT. LIMITED,KHORDA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assesee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.452/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2013-2014) Motwani Constructions Pvt. Limited Vs Dcit, Circle-1(1), Cuttack At:- Ground Floor, Samabaya Bhawan, Janpath, Khurda 751022 Pan No. : Aagcm 2496 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri S.K.Sarangi, Ar राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 24/09/2025 घोषणा की तारीख/Date Of Pronouncement : 24/09/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Ld.Cit(A), National Faceless Appeal Centre(Nfac), Delhi Order Dated 13/08/2025 Passed In Appeal No. Nfac/2012-13/10027542 For The Assessment Year 2013-2014. 2. It Was Submitted By The Ld. Ar That In The Course Of Assessment, The Ao Had Disallowed The Salary Paid To The Director To An Extent Of Rs.15 Lakhs On The Ground That There Is A Delay In Deduction Of Tds & Payment Of The Same To The Credit Of The Government. It Was The Submission That The Returns Of The Directors Have Also Been Filed Wherein The Tds Has Been Claimed & The Credits Have Been Allowed. It Was The Submission That No Disallowance Is Called For In View Of The Decision Of The Hon’Ble

201 (1A) of the Act till the date of payment of taxes by the deductee-assessee or the liability for penalty under Section 271C of the Income-tax Act." 3. It was further submitted that the AO has disallowed