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2015 (7) TMI 941 - AT - Income TaxTDS from salary u/s 192 - Disallowance of deduction u/s 80C - short deduction of tax at source from payment of the salary - Interest u/s 201(1 A) - CIT(A) allowed claim for subsequent assessment years - Held that:- CIT(Appeals) in subsequent assessment years as noted and following the judgement of the High Court [2015 (4) TMI 272 - PUNJAB AND HARYANA HIGH COURT] allowed appeals of the assessee. The ld. CIT(Appeals) noted in these orders that the Provident Fund accounts of the employees of the assessee University are to be maintained by the office of CAG and consequent action to be taken qua transfer of funds from private Trust to the CAG. The contribution made by the employees is to be treated as contribution to Government Provident Fund and deduction under section 80C is allowable to these employees. The ld. CIT(Appeals), in view of the judgement of the Hon'ble High Court held that the assessee cannot be treated as assessee in default and accordingly, allowed the appeal of the assessee. - order of the ld. CIT(Appeals) cannot be sustained. The assessee, therefore, cannot be held to be assessee in default and accordingly, the orders of authorities below are set aside - Decided in favour of assessee.
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