TMI Blog2021 (2) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... there any legal mandate on facts in terms of the aforesaid notification in pursuance to Section 194A(3) (iii) (f) of the Act to deduct TDS. Once the foundational fact is established, the consequences as per law and facts shall follow. Accordingly, accepting the prayer of the parties before the Bench, the issues are restored back to the file of the AO with direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. The assessee in its own interests is directed to ensure that full facts with supporting evidences are placed before the said authority to take a view. Appeal of assessee allowed for statistical purposes. - ITA No. 748/CHD/2019 (Assessment Year: 2012-13) - - - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made before the ld. Commissioner addressed at page 13 of the impugned order wherein clearly the specific Notification No. 3489 dated 22.10.2017 in terms of the mandate of Section 194A(3)(iii) (f) was referred to which clearly exempted the assessee for deducting TDS for the specific party. The ld. Commissioner, it was submitted, refers to the specific provision of the Act and also reproduces the specific Notification, however, fails to give relief at page 16 holding that the letter of the CEO of HIMURJA making the claim that it is a registered under Societies Registration Act, 1860 which was wholly financed by the State and Central Government could not be taken as evidence. The ld. AR submitted that what more evidence can the assessee lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR strongly opposed the said argument. 6. We have heard the rival submissions and perused the material available on record. We find that the said claim of the Revenue cannot be allowed because the alternate prayer of the assessee relying upon the decision rendered by the Apex Court in the case of Hindustan Coca Cola Beverages P. Ltd. was in the context where the assessee could demonstrate that the deductees had paid tax thereon which evidences were required to be demonstrated and in some cases were available, however in the facts of the present case the foundational fact itself is to be established namely whether in the case of HIMURJA was there any legal mandate on facts in terms of the aforesaid notification in pursuance to Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
