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TMI Blog2014 (7) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The appeal filed by the Revenue under section 260A of the Income Tax Act, 1961 arises from a decision of the Income Tax Appellate Tribunal dated 30 January 2014. The assessment year to which the appeal relates is 2006-07. The Assessing Officer made a disallowance under section 40(a)(ia) in respect of subscription made by the assessee to the U.P. Co-operative Cane Federation on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the proceedings to the file of the CIT (A) for consideration afresh. It would be appropriate to extract from the order of the Division Bench dated 1 May 2014 : "The Assessing Officer had made a disallowance under Section 40(a)(ia) on the ground that the assessee had failed to deduct tax at source of Rs. 48,80,057/- which was the subscription to the U.P. Cooperative Cane Federation. The issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax was not deducted at source. The CIT(A), in appeal, merely recorded the submission of the assessee. After recording the submissions, the only reasoning in the order of the CIT(A) reads as follows: "Looking in to the circumstances of the case, the disallowance on account of subscription to federation which is being paid to the federation not in the course of carrying on any activity by the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. The Tribunal has chosen to affirm that conclusion without any independent reasons of its own. In the circumstances, we are of the view that the appropriate course of action would be to restore the proceedings back to the CIT(A) for a fresh evaluation. We clarify that in the view which we have taken, it is not necessary for the Court to express any conclusion on whether the provisions of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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