TMI Blog2014 (2) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the Act - the Tribunal has clarified that if the payees were not Charitable Institutions whose income is exempted, the Assessing Officer would be at liberty to pass an appropriate order in accordance with law - the Tribunal has not issued a specific direction in regard to the provisions of Section 194C – the appeal does not gave rise to any substantial question of law – Decided against Revenue. - Income Tax Appeal No. - 36 of 2014, Income Tax Appeal No. - 37 of 2014, Income Tax Appeal No. - 38 of 2014, Income Tax Appeal Defective No. - 15 of 2014 - - - Dated:- 12-2-2014 - Hon'ble Dr. Dhananjaya Yeshwant Chandrachud,CJ And Hon'ble Dilip Gupta,JJ. For the Appellant : Dhananjay Awasthi, Sc ORDER Four appeals were filed bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) called for a clarification as to whether the Mid-day-Meal Schemes are part of NREP and NRLEG and whether the Basic Shiksha Adhikari is part of the Panchayati Raj Institutions. A clarification was issued by the Basic Shiksha Adhikari. The CIT (A) declined to entertain the appeal and rejected the submissions of the assessee on the following grounds:- "(i) Factually the NGOs in respect of whom copies of documents have been provided by the AR, as listed above, are entirely different from the NGOs to whom the payments were made. The nature and scope of the activities of the organizations to whom the payments were actually made are not known. (ii) Even if the payments were made to the NGOs, the applicability of section 194C does not get los ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer. The reasons which have weighed with the Tribunal are that (i) the circular which was relied upon by the assessee was not duly considered by the CIT (A) on the ground that, in his opinion, it related to programmes under NREP and RLEGP executed with the participation of people and Panchayati Raj Institutions and the assessee was not able to clarify whether the Mid-day-Meal programmes were part of NREP and RLEGP or not; (ii) the Circular No.275/201/95 dated 29 January 1997 issued by the Board clarifies that no payment under Section 201(1) should be enforced after the tax deductor has established that tax dues have been paid by the deductee though this will not alter the liability to charge interest under Section 201(1A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 11 and 12. On the contrary, if the payees are not charitable institutions registered u/s 12A of the Act where income was not exempt u/s 11 and 12 of the Act, then Assessing Officer is free to pass the appropriate order as per law. Needless to say, that necessary opportunity will be given to assessee of being heard." As we read the order of the Tribunal, it is clear that there is no finding as such rendered by the Tribunal and the purpose of the remit to the Assessing Officer is only with a view to enable him to make a proper determination of the facts. The assessee had not appeared before the Assessing Officer in the first instance. The issue as to whether the assessee would be entitled to the benefit of the circulars dated 27 Janua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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