DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS amount deducted as payable to Govt. and accordingly shown in the books of accounts in as much as we are holding the amount on behalf of Govt. It is worthwhile to mention here that as per the provision of section of 194A

U.P SAMAJ KALYAN NIRMAN NIGAM LIMITED (NOW KNOWN AS U.P STATE CONSTRUCTION AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.),LUCKNOW vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, LUCKNOW

TDS amount\ndeducted as payable to Govt. and accordingly shown in the books of accounts in\nas much as we are holding the amount on behalf of Govt.\nIt is worthwhile to mention here that as per the provision of section of 194A

M/S. DISTRICT COOPERATIVE BANK LIMITED,SHAHJAHANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, BAREILLY

In the result, the appeal of assessee is allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2012-13 M/S District Cooperative Bank Deputy Commissioner Of Limited, Near Civil Court Road, Vs. Income Tax, Circle-I, Bareilly Shahjahanpur, U.P. Pan:Aaaad8759N (Appellant) (Respondent) Assessee By: Sh. B.P. Yadav, Adv Revenue By: Sh. Amit Singh Chauhan, Jcit Date Of Hearing: 13.08.2024 Date Of Pronouncement: 30.09.2024 O R D E R

194A, on the basis of Forms 15G/15H deposited by the customer under section 197A(1A). However, the ld. Assessing Officer and the ld. CIT(A) erred by not appreciating that the branches had obtained Forms 15G/15H as applicable and only because the assessee had not delivered the same to the prescribed authority under section 197A(2), they had rejected