FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

TDS returns in time. In this regard, reference is to be made to the provisions of section 273B of the Act, where

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

TDS returns in time. In this regard, reference is to be made to the provisions of section 273B of the Act, where

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

TDS returns in time. In this regard, reference is to be made to the provisions of section 273B of the Act, where

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

TDS returns in time. In this regard, reference is to be made to the provisions of section 273B of the Act, where

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

273B by providing such a person an opportunity to prove that his failure to\ncomply with Section 192 was for a reasonable cause. It is, therefore, evident that in\norder to escape from the levy of penalty, it is for the assessee to prove that he had\nreasonable cause for his non-compliance with section 192 and the burden

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

273B by providing such a person an opportunity to prove that his failure to\ncomply with Section 192 was for a reasonable cause. It is, therefore, evident that in\norder to escape from the levy of penalty, it is for the assessee to prove that he had\nreasonable cause for his non-compliance with section 192 and the burden

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

273B by providing such a person an opportunity to prove that his failure to\ncomply with Section 192 was for a reasonable cause. It is, therefore, evident that in\norder to escape from the levy of penalty, it is for the assessee to prove that he had\nreasonable cause for his non-compliance with section 192 and the burden

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 273B of the Act 1961. 5. That the grounds of appeal as pleaded before the Learned CIT (Appeal) are relied upon the appeal before the Hon'ble Member, IITAT. 6. That the Learned CIT (Appeal) has erred in law in rejecting the appeal arbitrarily and in utter disregard of the submission made before him. I.T.A. Nos.487 to 491/Lkw/2024

STATE BANK OF INDIA, SMECCC-CODE-5030,KANPUR vs. ITO(TDS)-2, KANPUR

In the result, both the appeals of the assessee are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS)-II and the learned CIT(A) respectively. 7. On perusal of records, it is found that there is no dispute that the assessee was required to deduct tax at source in respect of reimbursement of LTC/LFC paid to employees in respect of foreign travel. It is also found that the assessee could not provide any reasonable cause u/s 273B

STETE BANK OF INDIA, SMECCC CODE-5030,KANPUR vs. ITO (TDS)-, KANPUR

In the result, both the appeals of the assessee are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS)-II and the learned CIT(A) respectively. 7. On perusal of records, it is found that there is no dispute that the assessee was required to deduct tax at source in respect of reimbursement of LTC/LFC paid to employees in respect of foreign travel. It is also found that the assessee could not provide any reasonable cause u/s 273B

M/S. SAHARA CREDIT COOPERATIVE SOCIETY,LUCKNOW vs. JOINT COMMISSIONER OF INCOME TAX (TDS), LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2015-16 M/S Sahara Credit Cooperative V. Jcit (Tds) Society Lucknow Kapoorthala Complex Aliganj, Lucknow Tan/Pan:Lknso9775D (Appellant) (Respondent) Appellant By: Shri J.J. Mehrotra, C.A. & Shri Debashish Mehrotra, Advocate Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 17 12 2020 Date Of Pronouncement: 07 01 2020 O R D E R

TDS of Rs.50,000/- has been deducted on commission payment of Rs.5,00,000/- which was demonstrated to be factually incorrect. ITA No.16/LKW/2018 Page 2 of 6 3. That without prejudice in any way of the matter, the Learned CIT(A) is not justified in holding that the assessee was not prevented by a reasonable cause within the meaning