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2013 (12) TMI 890 - ITAT CUTTACKLeasing the quarrying by the Temple Management Committee - Liable for TCS - Held that:- As per decision in Jagannath Temple Managing Committee vs CIT & Others [2007 (10) TMI 173 - ORISSA HIGH COURT] - Shree Jagannath Temple Managing Committee has been constituted by the State Government under the provisions of Shree Jagannath Temple Act - As per section 2(31) - From the definition of the word 'person', it is apparent that an authority established by under Central, State or Provincial Act for managing affairs of the temple cannot be regarded to be a 'person'. Temple is different from its Managing Committee, which has been appointed under Shree Jagannath Temple Act - The order of the Assessing Officer did not make the Jagannath Temple Managing Committee to be responsible for collecting tax - The Assessing Officer has made Shree Jagannath Temple Office to be responsible to collect tax which cannot be a person - It cannot also be 'every person' as referred to Section 206(1C) - The order passed by the Assessing Officer is void ab initio - Decided in favour of assessee.
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