VIKAS EDUCATRIONAL SOCIETY,,VISAKHAPATNAM vs. THE ITO, WARD - 3(2),, VISAKHAPATNAM
In the result, appeals of the assessee are partly allowed
ITA 386/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2010-11
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.385/Viz/2014 & I.T.A.No.386/Viz/2014 (ननधधारण वर्ा/Assessment Year : 2009-10 & 2010-11) M/S Vikas Educational Society Vs. The Income Tax Officer D.No.8-1-97/1/8, Ninitaas High Ward-3(2) Pedawaltair Visakhapatnam Visakhapatnam [Pan : Aaatv 3260F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Kjd Srinivas, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 05.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30.10.2019
For Appellant: Shri KJD Srinivas, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 40Section 40A(2)Section 40a
194I of the Act. Having deducted the TDS, but not remitted to the Government account before the due date of filing the return of income, the provisions of section 40(a)(ia) attracts. There is no dispute that the assessee has deducted the tax and the payee did not dispute the deduction of tax. Thus, the payment made
