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2019 (7) TMI 1562 - AT - Income TaxDenial of exemption u/s 10(5) - reimbursement of Leave Travel Concession involving foreign leg through circuitous route as long as the employee designated place is in India for his Leave Travel Concession and he actually visits the place as designated - HELD THAT:- Decided this ground against the assessee while following the decision of the Lucknow Bench of ITAT in SBI vs. DCIT,TDS, Kanpur (2016 (3) TMI 282 - ITAT LUCKNOW) and the assessee bank preferred an appeal to the Hon’ble High Court and, therefore, the result of this issue will follow the decision of the Hon’ble High Court. Non-deduction of TDS on reimbursement towards leave travel concession - HELD THAT:- Before us also the assessee furnished the list of officers who have been sanctioned LTC for a designated place in India with the details like PAN number, amount claimed and paid, date of journey and registration. On a comparison of the details furnished by the assessee, we do not find those to fit in the requirements stipulated by the proviso to Section 201(1) of the Act. The assessee has to furnish the details as to whether the recipient of the amounts have filed their returns of income by taking into account the amounts in question and the paid taxes thereon along-with a certificate to that effect. In the circumstances, we are in agreement with the Ld. DR that there is no full compliance with the requirement of law. As decided in THE BRANCH MANAGER, ALLAHABAD BANK VERSUS ITO, (TDS/SURVEY) , GHAZIABAD. [2016 (3) TMI 1240 - ITAT DELHI] and in assessee’s own case for the assessment year 2012-13a coordinate Bench of this Tribunal having considered the decisions of the Tribunal in Aligarh Muslim University [2017 (8) TMI 278 - ITAT AGRA] and Branch Manager, Allahabad bank (supra) and observed that since the assessee had not place the requisite information before the Ld. AO, he is not under any obligation to make such enquiries without having the requisite information and on that ground the matter was remanded to the file of the Ld. AO for making necessary verification with regard to payment of tax of such a receipt by the recipient. Thus remand the issue to the file of the Ld. AO with a direction to re-adjudicate the issue afresh after affording an opportunity of being heard to the assessee in the light of our above observations and at the same time directing the assessee to place all relevant information required under law before the Ld. AO.
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