PUNJAB NATIONAL BANK ,JODHPUR vs. ITO, (TDS)(II),, JODHPUR
In the result, the appeal of the assessee is partly allowed
ITA 250/JODH/2018[2009-10]Status: DisposedITAT Jodhpur21 Mar 2023AY 2009-10
Bench: Shri Kul Bharatshri Manish Boradpunjab National Bank, Vs Ito, R.R. Singhvi, Advocate, Tds (Ii), “Rajhans” 1St A Road, Jodhpur (Rajasthan) Sardarpura, Jodhpur (Appellant) (Respondent) Pan No. Jdhpo2161F Assessee By None Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 20/03/2023 Date Of 21/03/2023 Pronouncement
Section 10Section 11Section 194ASection 197ASection 201Section 201(1)Section 271C
section 12A and 10(23C)(vi). In the instant case, had the TDS been deducted, still the same would have been claimed as refund by the deductee. Thus a lenient view can be taken in favor of the appellant for non deduction of TDS u/s 194A
