TMI Blog2019 (7) TMI 1562X X X X Extracts X X X X X X X X Extracts X X X X ..... vel 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 requireme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x (Appeals)-41, New Delhi, ( Ld. CIT(A) ), the assessee, namely, State Bank of India filed this appeal in respect of the Assessment Year 2013-14, on the following grounds:- 1. That the order of Ld. CIT(A), on aspects as stated in this appeal, is bad in law being contrary to the provisions of the law and without appreciation of the facts and circumstances of the case in their right perspective. 2. That on facts and circumstances of the case provisions of the law, the Ld. CIT(A) erred in confirming the denial of exemption u/s 10(5) in respect of 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble High Court. 3. Ld. AR argued grounds No. 3 and 4 in respect of the assessee being retreated as assessee in default for non-deduction of TDS on reimbursement towards leave travel concession. Main plank of argument advanced by Ld. AR is that without making any enquiry by the learned Assessing Officer in respect of payment of taxes by the recipient of the perquisite, the assessee cannot be held to be in default in view of Explanation 191 of the Income Tax Act, 1961 (for short the Act ). 4. In support of this, ld. AR placed reliance on the decisions of Agra Bench of the Tribunal in the case of Aligarh Muslim University vs. ITO (TDS) (2017) 83 taxman.com 364 (Agra-Trib); a coordinate Bench of this Tribunal in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for computing income in such return of income; and iii. has paid the taxes due on the income declared by him in such return of income, and any person furnishes a certificate to this effect from an accountant in such form as may be prescribed. 8. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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