BUREAU FOR PARTNERSHIPS IN RAJASTHAN SOCIETY,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

In the result, the appeal of the assessee is allowed for Statistical

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 338/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year : 2017-18 Cuke Bureau For Partnership In Rajasthan The Acit (Cpc Tds) Vs. Society, B-Block, Aayakar Bhawan, Sector-3, Yojana Bhawan, Vaishali,Ghaziabad (U.P.) Tilak Marg, C-Scheme, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aactb 5302 Q Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Vishal Gupta, Ca Jktlo Dh Vksj Ls@ Revenue By : Ms. Chanchal Meena, Jcit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 19/02/2020 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 20/02/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A) -3, Jaipur Dated 15-01-2019 Arising From The Order Of Levy Of Fees Passed U/S 200A R.W.S. 234E Of The Act For The Assessment Year 2016-17. The Assessee Has Raised The Following Grounds. ‘’1. Under The Facts & Circumstances Of The Case The Ld. Cit(A) Grossly Erred In Law & Facts By Confirming The Late

Section 200(3)’’ 2.1 The ld.AR of the assessee has submitted that the assessee is a society incorporated by the order of Govt. of Rajasthan dated 3/04-03- 2015 for the reforms and restructuring of various sectors to attract private investment, to improve efficiencies, to reduce costs through public private partnership i.e. PPE etc. The assessee was a society registered under