ITO(TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER
In the result, the appeal of the revenue in ITA no
ITA 360/JPR/2023[2018-19]Status: DisposedITAT Jaipur08 Nov 2023AY 2018-19
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 :
For Appellant: Sh. Sunil Porwal (CA)For Respondent: Sh. Anup Singh (Addl. CIT)
Section 10Section 10(20)Section 10(46)Section 11Section 133Section 194CSection 201Section 201(1)Section 80P
197A(IB) also prohibits to them for apply “LOWER
DEDUCTION” or to file any form. Thus asessee is “NOT IN DEFAULT”
& no liability u/sec. 201(1) & 201(1A) can be determined.
ALTERNATIVELY in view of provisions in section 201 / 201(1A) w.e.f.
01.07.2012 (Finance Act, 2012) it has been clearly stated as under:-
Provided that in case any person, including