INFOOBJECTS SOFTWARE INDIA PRIVATE LIMITED, JAIPUR,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 1499/JP/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Infoobjects Software India Vs. Deputy Commissioner of Private Ltd. Income Tax, 5-E Patrikayan, 3rd Floor Jhalana Circle-04, Jaipur Institutional Area, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCI8663B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/ Assessee by : Sh. Naman Maloo, CA राजस्व की ओर से / Revenue by

5. On the both the direction ld. AO has passed an order giving his comments and the reads as under: AO’s comments: The contention of the assessee is not acceptable as the assessee was in fact liable for TDS under the provisions of section 194C

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DCIT, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

5 stand allowed. 12. Ground No. 7 of the assessee’s appeal is regarding disallowance made U/s 40(a)(ia) of the Act. The Assessing Officer has noted that the assessee has made payments of transportation to various contractors without deduction of TDS whereas the payments were required to be made subject to TDS U/s 194C of the Act. Accordingly

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

5 stand allowed. 12. Ground No. 7 of the assessee’s appeal is regarding disallowance made U/s 40(a)(ia) of the Act. The Assessing Officer has noted that the assessee has made payments of transportation to various contractors without deduction of TDS whereas the payments were required to be made subject to TDS U/s 194C of the Act. Accordingly

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR vs. ZUBERI ENGINEERING COMPANY, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

5 stand allowed. 12. Ground No. 7 of the assessee’s appeal is regarding disallowance made U/s 40(a)(ia) of the Act. The Assessing Officer has noted that the assessee has made payments of transportation to various contractors without deduction of TDS whereas the payments were required to be made subject to TDS U/s 194C of the Act. Accordingly

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

5 stand allowed. 12. Ground No. 7 of the assessee’s appeal is regarding disallowance made U/s 40(a)(ia) of the Act. The Assessing Officer has noted that the assessee has made payments of transportation to various contractors without deduction of TDS whereas the payments were required to be made subject to TDS U/s 194C of the Act. Accordingly

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMITED ,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR RAJASTHAN

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

5. The assessee assailed the appeal in ITA No. 321/JPR/2023 on the following grounds; “1. That, on the facts and in law, the Ld. Commissioner (Appeals) erred in sustaining the order of the I.T.O., TDS, Alwar whereby he (the I.T.O.).by considering the assessee as assessee in default in regard to non-deduction of TDS u/s 194C

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMIITED ,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

5. The assessee assailed the appeal in ITA No. 321/JPR/2023 on the following grounds; “1. That, on the facts and in law, the Ld. Commissioner (Appeals) erred in sustaining the order of the I.T.O., TDS, Alwar whereby he (the I.T.O.).by considering the assessee as assessee in default in regard to non-deduction of TDS u/s 194C

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMITED,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

5. The assessee assailed the appeal in ITA No. 321/JPR/2023 on the following grounds; “1. That, on the facts and in law, the Ld. Commissioner (Appeals) erred in sustaining the order of the I.T.O., TDS, Alwar whereby he (the I.T.O.).by considering the assessee as assessee in default in regard to non-deduction of TDS u/s 194C

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMIITED ,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

5. The assessee assailed the appeal in ITA No. 321/JPR/2023 on the following grounds; “1. That, on the facts and in law, the Ld. Commissioner (Appeals) erred in sustaining the order of the I.T.O., TDS, Alwar whereby he (the I.T.O.).by considering the assessee as assessee in default in regard to non-deduction of TDS u/s 194C

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMIITED,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR RAJASTHAN

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

5. The assessee assailed the appeal in ITA No. 321/JPR/2023 on the following grounds; “1. That, on the facts and in law, the Ld. Commissioner (Appeals) erred in sustaining the order of the I.T.O., TDS, Alwar whereby he (the I.T.O.).by considering the assessee as assessee in default in regard to non-deduction of TDS u/s 194C

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

TDS) vs. Divisional Forest Officer government which is sine qua non for attracting the provisions of section 194C. A total payment of Rs. 5

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

TDS) vs. Divisional Forest Officer government which is sine qua non for attracting the provisions of section 194C. A total payment of Rs. 5

ITO(TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

TDS) vs. Divisional Forest Officer government which is sine qua non for attracting the provisions of section 194C. A total payment of Rs. 5

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, ALWAR, ALWAR vs. ALWAR ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., ALWAR

In the result, the Cross objection of the assessee is allowed for statistical purpose and the Revenue’s appeal is dismissed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 194C. Hence, assessee is not required to deduct TDS from payment made to PHL in connection with the manufacturing contract. CIT Vs. A.P. State Road Transport Corporation (2015) 122 DTR 178 (AP) (HC) Fabrication of bus bodies on the chassises supplied by assessee involved sale and not works contract, hence TDS u/s 194C was not attracted. Once a finished

ACIT, KOTA vs. VASTUVEDIK COLONIZERS & DEVLOPERS PVT. LTD., KOTA

In the result, ground no. (ii) of the revenue is dismissed and ground no

Bench: The Hon’Ble High Court Was Disallowance

194C @ 1%. Therefore, the ld. A/R has submitted that once the assessee has deducted TDS under the bonafide belief, then even if the AO has considered the said payment as Fees for technical services, no disallowance can be made under section 40(a)(ia) of the Act merely because there is a difference of opinion. In support of his contention

M/S AIRLINK INTERNATIONAL,B-6, SHAKTESH APARTMENT, MOTI DOONGRI ROAD, JAIPUR vs. CPC, BANGALORE/ ITO, WARD-5(2), JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

194C of the IT Act. However, an addition of entire amount of Rs. 12,95,311/- was made in respect of this amount as TDS under section 194H of the IT Act as per details contained in Form 26AS. 6.1 Since during the appellate proceedings, the assessee himself has suggested before ld. CIT (A) to restrict the addition

RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

5. The assessment order dated 31 May 2023 was passed under section 147 r.w.s. 144B of the Act.Further, at para 4.4.1 of the assessment order, it is mentioned that as the Appellant has not furnished a valid return of income, the assessment is proposed to be completed under section 144 of the Act, however the same was done under section

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

5. The assessment order dated 31 May 2023 was passed under section 147 r.w.s. 144B of the Act.Further, at para 4.4.1 of the assessment order, it is mentioned that as the Appellant has not furnished a valid return of income, the assessment is proposed to be completed under section 144 of the Act, however the same was done under section