Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 1318 - ITAT AHMEDABADTDS u/s 194C - freight charges paid by the assessee - Whether the assessee is working as an agent only or as independent transporter? - HELD THAT:-To our mind if the AO was not satisfied with the details furnished by the assessee then he should have required the assessee to furnish the details for the entire year. Moreover, we note that the AO in the remand proceeding has not pointed out any defect in the submission filed by the assessee. Accordingly we note that the assessee was merely acting as an agent. Accordingly, the assessee is not liable to deduct the TDS on the payment made to the truck owners. Whether the assessee received duly filled form 15-I from the truck owners before the date of credit or payment which-ever is earlier? - We note that the assessee has furnished a list of 340 parties along with their addresses, truck numbers with the date of registration and the date of form 15 I. On perusal of the same, we note that all the details of the truck owners were furnished before the AO. However, the AO has not carried out any verification of such details to prove them erroneous by issuing notice to any of the party under section 133(6)/131 of the Act. The assessee is absolved the from the provisions of the TDS once he has collected from 15 I before making the payment to them or crediting their account. There is no ambiguity to the fact that the necessary forms 15 I were collected by the assessee within time. This fact has not been controverted by the learned DR for the Revenue. Indeed, the assessee is under the obligation to file a report to the commission of income tax in form 15 J after compiling all the details collected in the form 15 I but this requirement is procedural as held by this tribunal in the case of ITO Vs. Andhra Roadways [2015 (7) TMI 1317 - ITAT AHMEDABAD] We note that the assessee has duly complied the provisions of section 194-C of the Act by collecting the requisite 15-I forms and therefore the assessee is not liable to deduct the TDS on the payment made to the transporters. Hence the ground of appeal of the revenue is dismissed.
|