BLOCK RESOURCES COORDINATOR, RAJIV GANDHI SIKSHA MISSION, BLOCK KANSABEL,JASHPUR vs. INCOME TAX OFFICER (TDS), BILASPUR, BILAPSUR

Appeal of the assessee is allowed for statistical purposes, in terms of over aforesaid observations

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 350/Rpr/2025 (िनधा"रण वष" Assessment Year: 2011-12)

194C of the Act and irregularity in filing of e-TDS returns. Resultantly, TDS demand of Rs.86,021/- (TDS-Rs. 29,215 interest- 25,042 and Fee u/s 234E- 31764) has been raised on the assessee. 4. Aggrieved with the aforesaid additions, the assessee preferred an appeal before the Ld. CIT(A), however, on account of non-compliance, the appeal