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.

TDS Ajmer vs. Divisional Forest Officer, Ajmer (ITA No. 358- 360/JP/2023), where it was held that payments to VFPMCs are not contract payments under Section 194C. 6

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)

TDS Ajmer vs. Divisional Forest Officer, Ajmer (ITA No. 358- 360/JP/2023), where it was held that payments to VFPMCs are not contract payments under Section 194C. 6

ACIT, CHITTORGARH vs. M/S.THE BANSWARA CENTRAL CO-OPERATIVE BANK LTD., BANSWARA

In the result, the appeal of the Revenue is dismissed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

section 194C and the decision of ITAT Ahmedabad dt.14.03.2014 in appeal no.1722/Ahd/2010 in the case of Income Tax Officer (TDS) vs. GAIL (India) Ltd. It is held that the appellant rightly deducted TDS on the payment of Rs. 3,86,244/- for hire of vehicles at the rate prescribed u/s 194C of the Act and therefore disallowance of Rs.3

THE DEUTY CONSERVATOR OF FOREST,RAJSAMAND vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS Rage, Udaipur with separate covering letter.” 6. Being aggrieved by the AO the assessee preferred appeals before the ld. CIT(A) and he confirmed the orders of AO with the following observations:- “Keeping in view the facts and circumstances of the case, provisions of section 194C

THE DEPUTY CONSERVATOR OF FOREST (NORTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS Rage, Udaipur with separate covering letter.” 6. Being aggrieved by the AO the assessee preferred appeals before the ld. CIT(A) and he confirmed the orders of AO with the following observations:- “Keeping in view the facts and circumstances of the case, provisions of section 194C

THE DEPUTY CONSERVATOR OF FOREST (NORTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS Rage, Udaipur with separate covering letter.” 6. Being aggrieved by the AO the assessee preferred appeals before the ld. CIT(A) and he confirmed the orders of AO with the following observations:- “Keeping in view the facts and circumstances of the case, provisions of section 194C

THE DEPUTY CONSERVATOR OF FOREST,DUNGARPUR vs. ITO (TDS),, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS Rage, Udaipur with separate covering letter.” 6. Being aggrieved by the AO the assessee preferred appeals before the ld. CIT(A) and he confirmed the orders of AO with the following observations:- “Keeping in view the facts and circumstances of the case, provisions of section 194C

THE DEPUTY CONSERVATOR OF FOREST,BANSWARA vs. ITO, TDS,, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS Rage, Udaipur with separate covering letter.” 6. Being aggrieved by the AO the assessee preferred appeals before the ld. CIT(A) and he confirmed the orders of AO with the following observations:- “Keeping in view the facts and circumstances of the case, provisions of section 194C

THE DEPUTY CONSERVATOR OF FORET,BANSWARA vs. ITO, TDS, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS Rage, Udaipur with separate covering letter.” 6. Being aggrieved by the AO the assessee preferred appeals before the ld. CIT(A) and he confirmed the orders of AO with the following observations:- “Keeping in view the facts and circumstances of the case, provisions of section 194C

THE DEPUTY CONSERVATOR OF FOREST (SOUTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS Rage, Udaipur with separate covering letter.” 6. Being aggrieved by the AO the assessee preferred appeals before the ld. CIT(A) and he confirmed the orders of AO with the following observations:- “Keeping in view the facts and circumstances of the case, provisions of section 194C

THE DEPUTY CONSERVATOR OF FOREST (SOUTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS Rage, Udaipur with separate covering letter.” 6. Being aggrieved by the AO the assessee preferred appeals before the ld. CIT(A) and he confirmed the orders of AO with the following observations:- “Keeping in view the facts and circumstances of the case, provisions of section 194C

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2 Moreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2\nMoreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2 Moreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2\nMoreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas\ngiven ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2\nMoreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

TDS amount along with interest under section 201(1A) at Rs.6,040/-. In so far as interest paid to AU Financiers (India) Ltd. is concerned, the 201(1) and 201(1A) at Rs.83,382/-. Thus, in nutshell, the Assessing Officer raised the demand of Rs.89,422/- under section 201(1) and 201(1A) of the Act. Contesting the demand

MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

TDS amount along with interest under section 201(1A) at Rs.6,040/-. In so far as interest paid to AU Financiers (India) Ltd. is concerned, the 201(1) and 201(1A) at Rs.83,382/-. Thus, in nutshell, the Assessing Officer raised the demand of Rs.89,422/- under section 201(1) and 201(1A) of the Act. Contesting the demand