THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

TDS, obtaining of PAN of the Payee- transporter alone is sufficient and no further confirmation letters were required. It was also held that sections 194C(6) of the Act and Section 194C(7) of the Act are independent of each other, and cannot be read together to attract disallowance u/s 40(a)(ia) read with Section 194C

M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

section 194C of the Income-Tax Act, 1961. 1.9.4] The Hon’ble ITAT Mumbai Bench ‘C’ in the case of M/s Coimbatore Integrated Waste Management Company Pvt. Ltd. Vs. DCIT-TDS, Coimbatore [I.T.A. No. 2710/Mum/2015] vide order dated 01-03-2018 has held that: [Page No. 62-67] “5

JARNALBEER SINGH BHATIA,KHANDWA vs. THE ACIT CENTRAL-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

5,10,46,140/- u/s 40(a)(ia) of Income-tax Act, 1961, for non-deduction of TDS on freight expenses by assessee, ignoring that :- a) The assessee was liable to deduct TDS on such expenses and has failed to do so? b) Without prejudice to the above, additional evidence was admitted without giving adequate opportunity

THE ACIT CENTRAL-3, INDORE vs. JARNALBEER SINGH BHATIA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

5,10,46,140/- u/s 40(a)(ia) of Income-tax Act, 1961, for non-deduction of TDS on freight expenses by assessee, ignoring that :- a) The assessee was liable to deduct TDS on such expenses and has failed to do so? b) Without prejudice to the above, additional evidence was admitted without giving adequate opportunity

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

5 companies were subject to deduction of tax at source. The assessee deducted 2% TDS as per the provisions of section 194C

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

5 companies were subject to deduction of tax at source. The assessee deducted 2% TDS as per the provisions of section 194C

M/S DHAR AUTHOMOTIVE PVT. LTD,INDORE vs. DCIT TDS, INDORE

In the result, the second issue for lower/non-deduction of TCS

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

5 companies were subject to deduction of tax at source. The assessee deducted 2% TDS as per the provisions of section 194C

DISTT WOMAN & CHILD DEV OFFICER VIDISHA,VIDISHA vs. INCOME TAX OFFICER (TDS-2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

5. That the Learned Assessing Officer also erred in failing to recognize that the payment made to SHGs pertain to the sale of goods and therefore exempt from TDS under section 194C

DISTT WOMAN & CHILD DEV OFFICER VIDISH,VIDISHA vs. INCOME TAX OFFICER (TDS- 2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

5. That the Learned Assessing Officer also erred in failing to recognize that the payment made to SHGs pertain to the sale of goods and therefore exempt from TDS under section 194C

DISTT WOMAN & CHILD DEV OFFICER VIDISHA,VIDISHA vs. INCOME TAX OFFICER (TDS-2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

5. That the Learned Assessing Officer also erred in failing to recognize that the payment made to SHGs pertain to the sale of goods and therefore exempt from TDS under section 194C

SHRI ANIL KHANDELWAL,INDORE vs. THE ITO-5(3), INDORE

In the result the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10

5(3), 113, Sudarshan Complex, Vs. Indore Bhavarkuan Main Road, Indore (Appellant) (Respondent ) PAN No.ACBPK8401C Revenue by Shri P.K. Mitra, Sr.DR Assessee by Shri Thribhuvan Sachdeva,C.A Date of Hearing 05.10.2018 Date of Pronouncement 12.10.2018 O R D E R PER MANISH BORAD, AM. This appeal of Assessee pertaining to A.Y. 2009-10 is directed against the order

THE ITO (TDS) -1 , BHOPAL vs. MADHYA PRADESH RAJYA AJEEVIKA FORUM, BHOPAL

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year: 2015-16 I.T.O.(Tds)-1, Madhya Pradesh Rajya Bhopal Ajeevika Forum, 3Rd Floor, Beej Bhawan, बनाम/ Arera Hills, Vs. Bhopal

TDS u/s 194C. Notably, the CBDT is an apex income-tax authority in terms of section 116 of Income-tax Act, 1961 and the clarification given by it is binding upon all subordinate income-tax authorities including Ld. AO in Page 5

M/S ROCKBED RENOVATORS LTD.,BHOPAL vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirockbed Renovators Ltd. Pr. Cit-1 7-A, Panjabi Bagh Raisen Road Bhopal Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacr7151G Assessee By Shri Gagan Tiwari Ar Revenue By Ms. Ila Parmar, Cit- Dr Date Of Hearing 10.06.2024 Date Of Pronouncement 12.06.2024

194C of the Act. The details of the persons their PAN, E- mail, current address, payment details, TDS amount, payments made during the preceding year and subsequent year, copy of ITR, Page 4 of 33 ITANo.214/Ind/2023 M/s. Rockbed Renovators Ltd. ledger copy of the person to whom payment has been made, bank account statements and specific details of the work

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS. The A.O has recorded the findings in para 5 of the impugned order as under: “5. I have carefully considered the submissions/replies made by or on behalf of the assessee and the same are not found to be acceptable on account of the following reasons. (a). The fund was given by the assessee-deductor to BDA for various construction

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS. The A.O has recorded the findings in para 5 of the impugned order as under: “5. I have carefully considered the submissions/replies made by or on behalf of the assessee and the same are not found to be acceptable on account of the following reasons. (a). The fund was given by the assessee-deductor to BDA for various construction

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)-1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS. The A.O has recorded the findings in para 5 of the impugned order as under: “5. I have carefully considered the submissions/replies made by or on behalf of the assessee and the same are not found to be acceptable on account of the following reasons. (a). The fund was given by the assessee-deductor to BDA for various construction

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS. The A.O has recorded the findings in para 5 of the impugned order as under: “5. I have carefully considered the submissions/replies made by or on behalf of the assessee and the same are not found to be acceptable on account of the following reasons. (a). The fund was given by the assessee-deductor to BDA for various construction

DISTRICT ORGANISOR TRIBAL WELFARE BHOPAL,BHOPAL vs. INCOME TAX OFFICER (TDS)- 1, BHOPAL, BHOPAL

In the result appeals of the assessee are allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

TDS. The A.O has recorded the findings in para 5 of the impugned order as under: “5. I have carefully considered the submissions/replies made by or on behalf of the assessee and the same are not found to be acceptable on account of the following reasons. (a). The fund was given by the assessee-deductor to BDA for various construction