DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR
ITA 161/RPR/2023[2016-17]Status: DisposedITAT Raipur21 Jul 2023AY 2016-17
Bench: Shri Ravish Sood & Shri Arun Khodpia
Section 206C
206C(1C) on the Appellant to collect tax at source on contribution towards National Mineral Exploration Trust. The appellant neither collected amount towards NMET nor go to coffers of State Government. Prayed that there was no liability and demand be cancelled.”
CONDONATION OF DELAY:-
3. We find that out of the captioned appeals those filed by the respective assessee
