TMI Blog2014 (11) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... e the due date of filing of the return u/s 139(1) of the Act, therefore, the CIT(A) was fully justified in deleting the addition made by the AO – Decided against revenue. - ITA No. 161/Jodh/2011 - - - Dated:- 5-6-2013 - Shri Hari Om Maratha And Shri N. K. Saini,JJ. For the Petitioner : Shri Deepak Sehgal For the Respondent : Shri Dinesh Boob ORDER Per N. K. Saini, A. M. This is an appeal by the Department against the order dated 17-02-2011 of the ld. CIT(A), Jodhpur . Following grounds have been raised in this appeal. On the facts and in the circumstances of the case the Id. CIT(A, Jodhpur has erred in:- 1. Whether on the facts and in the circumstances of the case the Id. CIT(A), Jodhpur was justified i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deducted timely but the same was deposited late as per details given in annexure 3CD-IV. The details of the amount of TDS with expenditure involved were submitted as under:- Section TDS Amount of expenditure 194-C 308208.00 13906272.00 194-A 8033.00 78750.00 194-J 2796.00 54825.00 194-I 807840.00 3600000.00 Grand total 1126877.00 17639847.00 2.2 The Assessing Officer by considering the delay in depositing TDS amounting to ₹ 11,26,877/- invoked the provision of Section 40(a)(ia) of the Act and add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le with effect from a particular date should be constitute prospectively and not retrospectively. But this principle will not be applicable in a case where the provision construed is merely explanatory, clarificatory or declaratory. It cannot be disputed that the object of explanation is to explain the meaning and intendment of the Act itself (the provisions of Section 40(a)(ia) has amended the Finance Act, 2010 w.e.f. 01-04-2010 which has newly been inserted by the Finance Act, 2004 w.e.f. 01-04-2005 to Section 40 is remedial in nature, design to eliminate unintended consequences which may cause undue hardships to the taxpayers and which made the provision unworkable or unjust in a specific situation, and is of a clarificatory nature and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions, the Ld. D.R. for the Revenue although supported the order of the Assessing Officer but could not controvert the aforesaid contention of ld. counsel for the assessee. 2.7 After considering the submissions of both the parties and the materials available on record, it is noticed that the present issue is squarely covered by the aforesaid referred order of this bench of the Tribunal having same constitution. We think it appropriate to reproduce the relevant findings given vide order dated 1-10-2012 in the case of ITO vs Nem Chand Jain in ITA No. 384/Jodh/2011 for the assessment year 2005-06 in para 2.7 and 2.8 as under:- 2.7 After considering the submissions of both the parties and the materials available on record, we are of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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