MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

5. Facts of the case in brief are that the Assessing Officer passed the orders under section 154 r.w.s 200A of the Act, and created demand for different quarters under section 234E of the Act for default in furnishing the TDS statement with in stipulated time. The Assessee moved an applications under section 154 of the Act which were also

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

5. Facts of the case in brief are that the Assessing Officer passed the orders under section 154 r.w.s 200A of the Act, and created demand for different quarters under section 234E of the Act for default in furnishing the TDS statement with in stipulated time. The Assessee moved an applications under section 154 of the Act which were also

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

5. Facts of the case in brief are that the Assessing Officer passed the orders under section 154 r.w.s 200A of the Act, and created demand for different quarters under section 234E of the Act for default in furnishing the TDS statement with in stipulated time. The Assessee moved an applications under section 154 of the Act which were also

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

5. Facts of the case in brief are that the Assessing Officer passed the orders under section 154 r.w.s 200A of the Act, and created demand for different quarters under section 234E of the Act for default in furnishing the TDS statement with in stipulated time. The Assessee moved an applications under section 154 of the Act which were also

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

5. Facts of the case in brief are that the Assessing Officer passed the orders under section 154 r.w.s 200A of the Act, and created demand for different quarters under section 234E of the Act for default in furnishing the TDS statement with in stipulated time. The Assessee moved an applications under section 154 of the Act which were also

INCOME TAX OFFICER, TDS, UDAIPUR vs. DEPUTY CONSERVATOR OF FOREST (SOUTH), UDAIPUR

In the result, both the above appeals filed by the Revenue are dismissed

Bench: the Ld. CIT(A) who has deleted the said demand by stating that the VFPMCs are not contractors under Section 194C, as they are formed under the Rajasthan Forest Act, 1953, and function as self-help groups for forest conservation and development. The payments made to VFPMCs are not contract payments but are reimbursements for work done under the joint forest management policy of the State Government.

10(46) of the Income Tax Act, nor are they registered as trusts under Sections 11 and 12 or as cooperative societies under Section 80P. Therefore, the payments made to them are subject to TDS under Section 194C. 5

INCOME TAX OFFICER, TDS, UDAIPUR vs. DEPUTY CONSERVATOR OF FOREST SOUTH, UDAIPUR

In the result, both the above appeals filed by the Revenue are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

10(46) of the Income Tax Act, nor are they registered as trusts under Sections 11 and 12 or as cooperative societies under Section 80P. Therefore, the payments made to them are subject to TDS under Section 194C. 5

JYOTI MALIWAL,BHILWARA vs. ITO, TDS, BHILWARA

In the result, the appeals of the assessee are allowed for statistical

5. Aggrieved from the said order of assessment, the assessee has filed an appeal before the ld. CIT(A). The ld. CIT(A) after hearing the contention of the assessee, dismissed the appeal of the assessee by giving following findings on the issue:- Jyoti Maliwa & Ors. vs. ITO. “8.1 I have gone through the grounds of appeal, statement of facts

KIRAN JAIN,BHILWARA vs. ITO, WARD-1, TDS,, BHILWARA

In the result, the appeals of the assessee are allowed for statistical

5. Aggrieved from the said order of assessment, the assessee has filed an appeal before the ld. CIT(A). The ld. CIT(A) after hearing the contention of the assessee, dismissed the appeal of the assessee by giving following findings on the issue:- Jyoti Maliwa & Ors. vs. ITO. “8.1 I have gone through the grounds of appeal, statement of facts

DEPUTY CONSERVATOR OF FOREST FOREST BHILWARA,BHILWARA vs. CIT APPEAL, DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

TDS provisions as relatable to provisions u/s 194C of I.T. Act. Accordingly, relevant assessment order as applicable to the A.Y. 2017-18 is as under: “5. The above reply filed by the Deductor assessee has been considered. The Deductor assessee has not denied or questioned that he is not paying to VFPMCs. Section 194C of the Income

DEPUTY CONSERVATOR OF FOREST FOREST BHILWARA,BHILWARA vs. CIT, DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

TDS provisions as relatable to provisions u/s 194C of I.T. Act. Accordingly, relevant assessment order as applicable to the A.Y. 2017-18 is as under: “5. The above reply filed by the Deductor assessee has been considered. The Deductor assessee has not denied or questioned that he is not paying to VFPMCs. Section 194C of the Income

BOHAR SINGH,SRI KARANPUR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

section 194Q on the purchase value of crop of the farmer purchased through kacha arhtiya, and it is not the sale or turnover of the kacha arthia, and actually it was sale of the farmer. The Ld. AR pleaded that considering the legal and factual position, the assessee is entitled for credit of whole amount of TDS as claimed

ANU SETIYA,SADULSHAHAR vs. ITO WARD - 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

section 194Q on the purchase value of crop of the farmer purchased through kacha arhtiya, and it is not the sale or turnover of the kacha arthia, and actually it was sale of the farmer. The Ld. AR pleaded that considering the legal and factual position, the assessee is entitled for credit of whole amount of TDS as claimed

AJAYAB SINGH MUKHTYAR SINGH,PADAMPUR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

section 194Q on the purchase value of crop of the farmer purchased through kacha arhtiya, and it is not the sale or turnover of the kacha arthia, and actually it was sale of the farmer. The Ld. AR pleaded that considering the legal and factual position, the assessee is entitled for credit of whole amount of TDS as claimed

CHHITAR MAL JAIN ,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

TDS) v. Mahatma Gandhi University [2019] 107 taxmann.com 186/73 ITR (Trib.) 44/177 ITD 508 (Cochin - Trib.), (iii) Dev Raj Sood v. ITO [ITA No. 905/Del/2017, dated 30-5- 2017] (iv) Mahatma Gandhi University case (supra) and (v) Indra Kumari Bajaj v. ITO [ITA No. 2735/Del/2017, dated 4-12-2019]. 29. In light of the detailed discussion as above, I have

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

TDS is same i.e. 10% under both the 11 ITA 26/Jodh/2021 Sukhdev Chayal Vs PCIT Sections. Thus there is no escapement of income from the clutches of revenue. It is therefore sincerely requested that the impugned order passed by Pr. CIT u/s 263 of the Income Tax Act, 1961 may kindly be quashed and oblige.” 5

ABDUL RASHID,UDAIPUR vs. DCIT, CIRCLE TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

10 does not exceed Rs. 50 Lakhs each. Therefore no deduction under section 1941A of the Income Tax Act need be made either." M/s Abdul Rashid & Ors vs. DCIT TDS Thus the ratio laid down by the honorable Kerala High Court is fully applicable in the appellant's case. Hence the order passed by the CIT Appeals is liable

ABDUL AJEEJ,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

10 does not exceed Rs. 50 Lakhs each. Therefore no deduction under section 1941A of the Income Tax Act need be made either." M/s Abdul Rashid & Ors vs. DCIT TDS Thus the ratio laid down by the honorable Kerala High Court is fully applicable in the appellant's case. Hence the order passed by the CIT Appeals is liable

ABDUL HAKIM,UDAIPUR vs. DCIT, CIRCLE - TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

10 does not exceed Rs. 50 Lakhs each. Therefore no deduction under section 1941A of the Income Tax Act need be made either." M/s Abdul Rashid & Ors vs. DCIT TDS Thus the ratio laid down by the honorable Kerala High Court is fully applicable in the appellant's case. Hence the order passed by the CIT Appeals is liable