TMI Blog2020 (2) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... ons which were registered under section 12A. The Ld. CIT(A) has remanded the latter back to the file of Assessing Officer for verification. Hence we decline to interfere with the order of the Ld. CIT(A) as it's a matter of verification only at the Assessing Officer's end. - ITA No. 1281/Chd/2017 - - - Dated:- 11-2-2020 - N. K. Saini, Vice President And Sanjay Garg, Member (J) For the Appellant : M.R. Sharma, JCIT For the Respondents : Arvind Sudarshan, JCIT-DR ORDER N.K. Saini, Vice President 1. This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-1, Gurgaon dt. 21/07/2017. 2. In the present appeal Assessee has raised the following grounds: 1. That the order passed by the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grievance of the assessee relates to the creation of additional demand on account of non deduction of TDS under section 201(1) r.w.s 194-J of the Income Tax Act, 1961 (hereinafter referred to as 'Act'). 5. The facts related to this issue in brief are that the A.O. created the impugned demand for non deduction of TDS under section 194J being amount paid to Inspectors and Supervisors of the Mid Day Meal programme. 6. Being aggrieved the assessee carried the matter to the Ld. CIT(A) who confirmed the demand raised by the A.O., by following his earlier order for the A.Y. 2011-12 in assessee's own case. 7. Now the assessee is in appeal. 8. Ld. Counsel for the assessee submitted that this issue is covered in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y sum referred to in clause (va) of section 28,] shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to [ten] per cent of such sum as income-tax on income comprised therein: Provided that no deduction shall be made under this section- (A) from any sums as aforesaid credited or paid before the 1st day of July, 1995; or (B) where the amount of such sum or, as the case may be, the aggregate of the amounts of such sums credited or paid or likely to be credited or paid during the financial year by the aforesaid person to the account of, or to, the payee, does not exceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terior decoration or advertising or such other profession as is notified by the Board for the purposes of section 44AA or of this section; (b) fees for technical services shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (1) of section 9; [(ba) royalty shall have the same meaning as in Explanation 2 to clause (vi) of sub-section (1) of section 9;] (c) where any sum referred to in sub-section (1) is credited to any account, whether called suspense account or by any other name, in the books of account of the person liable to pay such sum, such crediting shall be deemed to be credit of such sum to the account of the payee and the provisions of this section shall apply accordingly. 9. On pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 16. After considering the submissions of both the parties and the material available on the record it is noticed that this issue has been decided vide aforesaid referred to order dt. 29/11/2017 and the relevant findings have been given in para 17 which read as under: 17. Before us, the assessee submitted that the payments were made to institutions which were registered under section 12A. The Ld. CIT(A) has remanded the latter back to the file of Assessing Officer for verification. Hence we decline to interfere with the order of the Ld. CIT(A) as it's a matter of verification only at the Assessing Officer's end. So respectfully following the aforesaid referred to order dated 29/11/2017 in ITA No. 1215 1216/Chd/2017 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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