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TMI Blog2013 (7) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal dated 12.10.2012 raising following questions for our consideration : (A) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in deleting the disallowance of Rs.53,89,873/- for non deduction of tax at source on freight charges on the ground that the assessee has obtained Form no.15-I from the sub-contractors without a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red said expenditure for transportation charges by hiring small sub-contractors. Assessing Officer and CIT(Appeals) however, held that necessary requirements of declarations and filing of form 15-I and 15-J were not fulfilled. Hence the orders. The Tribunal however, reversed such decisions making inter-alia following observations : `Rs. 4. Now the assessee is before us. Ld. Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d filed 15-J form before the Commissioner of Income-tax, there was an inordinate delay of two years and eight months in furnishing of 15-J form before the CIT. Therefore, he requested to delete the addition by following above cited decision. In fact, the appellant had filed the form no.15-J on 21.04.2006. From the side of the Revenue, Shri C.S. Anjaria, ld. Sr. D.R. Vehemently relied upon the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... page no.131 of the paper book with stamp of CIT-II Baroda dated 21.4.2006). Further during the course of assessment proceeding the appellant filed a copy of 15-J certificate to the Assessing Officer who had not doubted in payments of freight charges as non-genuine. 3. Insofar as the applicability of section 194C(3)(i), as applicable at the relevant time i.e. on 1.4.2008, learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arges as non genuine. Before the Tribunal the assessee had also filed a paper book pointing out that the assessee is a transporter who had taken services of various small truck owners and freight charges were paid to them. 5. In view of such facts in our opinion the Tribunal committed no error in holding that disallowance under section 40(a)(ia) was not justified. No question of law arises. 6. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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