9911796707
TMI Blog2020 (2) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Assessing Officer as up held by the Commissioner of Income Tax (Appeals) holding the appellant as assessee in default u/s. 201(1) and creating additional demand on account of non deduction of tax at source amounting to Rs. 257267/- under section 194-J being the amount of honorarium paid towards rendering part time services in the various schools of the Govt. in the U.T. Chandigarh under the scheme of the Govt is bad in law and needs to be set-aside 3. That the order of the Assessing Officer as up held by the Commissioner of Income Tax (Appeals) levying interest u/s. 201(1 A) amounting to Rs. 140997/- and Rs. 64317/- without even specifying the period for which the same has been levied and that too in cases where there was no liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the record. 9. The aforesaid contention of the Ld. Counsel of the assessee was not controverted by the Ld. Sr. DR. 10. After considering the submissions of both the parties and the material available on the record, it is noticed that this issue is squarely covered vide aforesaid referred to order dt. 29/11/2017 wherein the relevant findings have been given in para 8 to 10 which read as under: 8. We find that the amounts have been paid as remuneration to various part time workers based on the number of days worked and the payments ranged from Rs. 38702/- to Rs. 64,000/- to different individuals. These are the payments made to Mid Day Meals Scheme Workers which do not attract Section 194J precisely. For the sake of convenience Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd rupees], in the case of royalty referred to in clause (c), or (iv) [thirty thousand rupees], in the case of sum referred to in clause (d) :] [Provided further that an individual or a Hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (b) of section 44AB during the financial year immediately preceding the financial year in which such sum by way of fees for professional services or technical services is credited or paid, shall be liable to deduct income-tax under this section :] [Provided also that no individual or a Hindu undivided family referred to in the second proviso shall be liable to deduct inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed. 11. Since the facts in the year under consideration are similar to the facts involved in the preceding as well as succeeding year which have been decided vide aforesaid referred to order dt. 29/11/2017 in assessee's favour by this Bench of the ITAT, so respectfully following the said order the impugned demand sustained by the Ld. CIT(A) under section 201(1) of the Act is deleted. 12. Vide Ground No. 3 the grievance of the assessee relates to the additional demand on account of non deduction of TDS under section 194C of the Act. 13. Facts related to this issue in brief are that the A.O. created the impugned demand under section 201(1A) of the Act on account of non deduction of TDS on the payments made under Mid Day Meal programm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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