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2016 (8) TMI 371 - GUJARAT HIGH COURT

2016 (8) TMI 371 - GUJARAT HIGH COURT - TMI - Late issuance of TDS certificate - late payment of tax deducted into the Government treasury - Held that:-Income Tax Appellate Tribunal was right in law in holding that late payment of tax deducted into the Government treasury is a reasonable cause for late issuance of TDS certificat. The view taken by the Tribunal is just and proper and it is not required to be interfered with. Therefore, the question posed for our consideration is answered in favou .....

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h B , Ahmedabad (For short, the Tribunal ) in ITA Nos.1907, 1908 & 1909/Ahd/2002 dated 21.4.2006. 2. At the time of admitting these Appeals, following questions of law were framed:- (A) Whether in the facts and in the circumstances of the case the Income Tax Appellate Tribunal was right in law in holding that late payment of tax deducted into the Government treasury is a reasonable cause for late issuance of TDS certificate? 3. Mr.Soparkar, learned counsel for the appellant submitted that be .....

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ugh the relevant materials available on record. I have also perused the decisions relied upon by the appellant and the assessing officer, if any. I find that the appellant had not paid the TDS to the Govt. account till the penalty orders and therefore, no TDS certificates were issued. I also find that under rule 31 of the I.T.Rules, the TDS certificates have to be issued within 30 days from the date of deposit of TDS amount to the Govt. account. In absence to the basic information for determine .....

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dent, Mr.Bhatt, submitted the it is mandatory to deposit the amount collected in the stipulated time and, therefore, certificate was not issued as it cannot be deposited and, there is a clear breach of Section 272 A (2) (g) of the Act. 5. We have heard Mr.Soparkar and Mr.Bhatt, learned counsel appearing for the parties. Taking into consideration the observations made by the Assessing Officer and the Tribunal, it has come on record that tax which was deducted was not deposited with the treasury. .....

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