M/S. RAVI SHREE NARAYAN TRANSPORT,BHILAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), RAIPUR

Bench: Hon’Ble Shri Ravish Sood & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 105 To 107/Rpr/2020 निर्धारण वर्ा / Assessment Year : 2007-08 To 2009-10 M/S Ravi Shree Narayan Transport Acc Main Gate, Jamul Square, Jamul, Bhilai.(C.G.)Pan : Ashfr7461F . . . . . . . अपीऱधर्थी / Appellant बनाम / V/S. Asstt. Commissioner Of Income Tax, . . . . . . . प्रत्यर्थी / Respondent Tds, Raipur (C.G.) द्वारा / Appearances Assessee By : Shri S. R. Rao Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 22/11/2022 घोषणा की तारीख / Date Of Pronouncement : 26/12/2022 आदेश / Order Per G. D. Padmahshali, Am The Present Bunch Of Appeals Is Challenged Against The Consolidated Order Of Commissioner Of Income Tax (Appeals)-Ii, Raipur [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Turned Out Of Consolidated Order Passed U/S 201(1) & 201(1A) Of The Act, By The Asstt. Commissioner Of Income Tax(Tds), Raipur [For Short “Ao”], For Three Assessment Years [For Short “Ay”] 2006-07 To 2008-09. Itat-Raipur Page 1 Of 14

section 201 of the Act and determined the penalty equivalent of non-deduction of TDS u/s 201(1) and consequential

M/S. RAVI SHREE NARAYAN TRANSPORT,BHILAI vs. ASSISTANT COMMISSIONER OF INCOME TAX(TDS), RAIPUR

Bench: Hon’Ble Shri Ravish Sood & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 105 To 107/Rpr/2020 निर्धारण वर्ा / Assessment Year : 2007-08 To 2009-10 M/S Ravi Shree Narayan Transport Acc Main Gate, Jamul Square, Jamul, Bhilai.(C.G.)Pan : Ashfr7461F . . . . . . . अपीऱधर्थी / Appellant बनाम / V/S. Asstt. Commissioner Of Income Tax, . . . . . . . प्रत्यर्थी / Respondent Tds, Raipur (C.G.) द्वारा / Appearances Assessee By : Shri S. R. Rao Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 22/11/2022 घोषणा की तारीख / Date Of Pronouncement : 26/12/2022 आदेश / Order Per G. D. Padmahshali, Am The Present Bunch Of Appeals Is Challenged Against The Consolidated Order Of Commissioner Of Income Tax (Appeals)-Ii, Raipur [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Turned Out Of Consolidated Order Passed U/S 201(1) & 201(1A) Of The Act, By The Asstt. Commissioner Of Income Tax(Tds), Raipur [For Short “Ao”], For Three Assessment Years [For Short “Ay”] 2006-07 To 2008-09. Itat-Raipur Page 1 Of 14

section 201 of the Act and determined the penalty equivalent of non-deduction of TDS u/s 201(1) and consequential

SHRI SHRI NISHANT JAIN,BILASPUR(CG) vs. THE JOINT COMMISSIONER OF INCOME TAX,RANGE-I, BILASPUR(CG)

In the result, appeal of the assessee is partly allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.199/Rpr/2016 (ननधाारण वषा / Assessment Year :2010-2011) Nishant Jain, Vs Jcit, Range-1, Bilaspur(Cg) M/S Landmark Engineer, Flat No.27, Shantinagar, Ring Road No.2, Bilaspur Pan No. : Agepj 9793 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

TDS defaults when amount is "payable". If amount is actually paid and tax is not deducted under the above sections, section 40(a)(ia) is not applicable. There is difference between the word 'paid' or 'payable', the legislature used the word very carefully in s. 40(a)(ia) and in all its wisdom at the time of incorporating the section

ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

TDS on wheeling charges is not sustainable, hence the disallowance u/s 40 (a)(ia) of the Act is deleted and this ground of appeal is allowed.” We find that the aforesaid view of the CIT(Appeals) is supported by the order of the ITAT, Mumbai in the case of Chhattisgarh State Electricity Board Vs. Income Tax Officer

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-I, RAIPUR vs. MESERS CHHATTISGARH STEEL & POWER LIMITED, RAIPUR

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

TDS on wheeling charges is not sustainable, hence the disallowance u/s 40 (a)(ia) of the Act is deleted and this ground of appeal is allowed.” We find that the aforesaid view of the CIT(Appeals) is supported by the order of the ITAT, Mumbai in the case of Chhattisgarh State Electricity Board Vs. Income Tax Officer

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 201(1) should be enforced after the tax deductor has satisfied the officer- in- charge of TDS That taxes

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 201(1) should be enforced after the tax deductor has satisfied the officer- in- charge of TDS That taxes

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 201(1) should be enforced after the tax deductor has satisfied the officer- in- charge of TDS That taxes

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 201(1) should be enforced after the tax deductor has satisfied the officer- in- charge of TDS That taxes

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 201(1) should be enforced after the tax deductor has satisfied the officer- in- charge of TDS That taxes

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 201(1) should be enforced after the tax deductor has satisfied the officer- in- charge of TDS That taxes

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 201(1) should be enforced after the tax deductor has satisfied the officer- in- charge of TDS That taxes

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 201(1) should be enforced after the tax deductor has satisfied the officer- in- charge of TDS That taxes

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 201(1) should be enforced after the tax deductor has satisfied the officer- in- charge of TDS That taxes

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 201(1) should be enforced after the tax deductor has satisfied the officer- in- charge of TDS That taxes

DISTRICT MINING OFFICER, BIJAPUR,BIJAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 201(1) should be enforced after the tax deductor has satisfied the officer- in- charge of TDS That taxes

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 201(1) should be enforced after the tax deductor has satisfied the officer- in- charge of TDS That taxes

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 201(1) should be enforced after the tax deductor has satisfied the officer- in- charge of TDS That taxes

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 201(1) should be enforced after the tax deductor has satisfied the officer- in- charge of TDS That taxes