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 income or below taxable income does not arise & even section 197A subsection 1B states as under

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 income or below taxable income does not arise & even section 197A subsection 1B states as under

BANK OF INDIA,JAIPUR vs. CIT FACLESS, DELHI

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS) while paying/crediting any sum. Further Income Tax Rule, 1962 have provided the prescribed form 15G/15H for declaration be to be made by an individual or a person claiming certain receipts without deduction of tax (as per section 197(1A). In the Note 12 of form 15G of the income tax rules, it has been clearly stated that: "The person

BANK OF INDIA,JAIPUR vs. ACIT, DELHI

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS) while paying/crediting any sum. Further Income Tax Rule, 1962 have provided the prescribed form 15G/15H for declaration be to be made by an individual or a person claiming certain receipts without deduction of tax (as per section 197(1A). In the Note 12 of form 15G of the income tax rules, it has been clearly stated that: "The person

ROOP CHAND NAHAR,JAIPUR vs. CIT(APPEAL), NFAC, DELHI

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

TDS from interest payment in view of provisions of section 197A of the IT Act. 4. That the observation of the learned

PUNJAB NATIONAL BANK ,BHILWARA vs. ITO, TDS, AJMER

In the result, we confirm the order of ld

Section 197A r.w.s. 194A and Column No. 16/17 of Part 1 of Form No. 15G / 15H, the appellant was required to deduct tax at source at the time of payment/ credit of interest to the three persons referred in the order passed by the AO. As the appellant had failed to deduct the tax as required u/s 194A