TMI Blog2014 (2) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... 168 to172/Jodh/2013 - - - Dated:- 16-7-2013 - Shri Hari Om Maratha And Shri N. K. Saini,JJ. For the Petitioner : :None For the Respondent : Shri G. R. Kokani ORDER Per bench:- All these appeals by the revenue are directed against the separate orders of ld. CIT(A), Bikaner each dated 10/12/2012. The issue involved is common in all these appeals, which were heard together. So, these are being disposed of by this consolidated order for the sake of convenience and brevity. 2. First we will deal with ITA No. 168/JU/2013. The ground raised in this appeal reads as under: "1. Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in holding that the provisions of section 194 C of the Income Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of tax at source. It was observed that payments were made to Rajasthan State Agricultural Marketing Board (RSAMB in short) in various years for construction of sheds in various mandis, development of roads and other allied development activities in mandis and there was no deduction of tax on those payments. The A.O. also observed that legal/professional fees was paid to various lawyers and accountants violating the provisions of section 194J of the Income-tax Act, 1961 [hereinafter referred to as 'the Act', in short] and payments were made to various persons for hiring of vehicles as well as printing of official stationery and tax was not deducted on the same, therefore, the provisions of section 194C were clearly violated. The A.O. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment to another and there was no implied/deemed or written/oral contract between the two. It was further stated that the assessee being a registered public charitable trust, the amounts given to RSAMB by the assessee were only application of income. It was stated that the RSAMB did not have its own infrastructure for carrying out the work as private contractors were engaged to do the same and that the funds received by RSAMB were further disbursed to such contractors whereby the same were in the nature of deposit and that the RSAMB deducted tax at source @2% from the contractors who executed the work. It was stated that had the contractors been sub-contractors the RSAMB would have deduced tax at source @ 1% only. It was further stated tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of CIT Vs. Krishi Upaj Mandi Samiti, Gajsinghpur reported at 227 CTR 79 [Raj] and decision of the ITAT Jodhpur in the case of Krishi Upaj Mandi Samiti, Jetsar Vs. ITO, Suratgarh in ITA No. 434/JU/2011. 6. As regards the other issue regarding violation of provisions of section 194J of the Act for making payments to advocates/chartered accountants for professional services, the assessee submitted to the ld. CIT(A) that the payments for professional services by cheque were made to the advocates/chartered accountants who had paid due tax on this professional receipts and this fact was also intimated to the A.O. at the time of assessment proceedings. It was further stated that Circular No. 275/202/95-IT(B) dated 29.1.1997 issued b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Bench of the Tribunal in I.T.A. No.06/Jodh/2013 in the case of ITO(TDS), Udaipur vs. Krishi Upaj Mandi Samiti, Pratapgarh, Chittorgarh. 9. In his rival submissions the learned D.R. although supported the order of the Assessing Officer but could not controvert the aforesaid contention of the learned counsel for the assessee. 10. After considering the submissions of both the parties and perusing the material on record, it is noticed that a similar issue having identical facts has already been adjudicated by this Bench of the Tribunal in the case of ITO(TDS), Udaipur vs. Krishi Upaj Mandi Samiti, Pratapgarh, Chittorgarh in I.T.A. No.06/Jodh/2013 (supra) wherein the relevant findings have been given in para 7 as under: "7. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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