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02-09-2019, Mahim Patran, Section 199(1), 205, 263, Tribunal Agra

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4 months 1 week ago #10745 by amit
Section - 199(1), 205, 263, 37BA
Order Date - 02-09-2019
Favouring - Revenue
Court - Tribunal Agra
Appellant - Mahim Patran Private Limited
Respondent - PCIT
Justice - Laliet Kumar JM & Dr. Mitha Lal Meena AM
Citation - 919Taxpundit65
Appeal No. - ITA Nos. 195 & 196/Agr/2015
Asstt. Year - 2010-11 & 2011-12


PER : Laliet Kumar, J.M.:

Present appeals are filed by the assessee being aggrieved from the orders of the Pr. CIT, Agra dated 30.03.2015 for the assessment years 2010-11 and 2011-12 on the following common grounds :

1. That the order is against facts and law and. is based on wrong interpretations of law & facts hence is liable to be struck down.

2. That the Ld. Pr, CIT was incorrect in facts and in law in invoking jurisdiction u/s 263 of the Income Tax Act, 1961.

3. That the order of the Ld. AO u/s 143(3) is not erroneous and prejudicial to the interests of the revenue and hence the order passed by the Ld. Pr. CIT u/s 263 deserves to be quashed.

4. That the Ld. AO was correct in law and facts in view of provisions of sec. 205 read with sec. 199(1) in allowing the credit of TDS to the assessee when the income earned on which TDS has been deducted has duly been accounted for and assessed in the hands of the assessee.

5. That rule 37BA cannot override sec. 199(1).

6. That the Ld. Pr. CIT has erred in relying on the non-existent four conditions of Rule 37BA by ignoring the retrospective amendment to the said rule on 01.11.2011.

7. That filing of declaration u/r 37BA is procedural requirement and can be filed at any time as no time limit or form has been prescribed for the same.

8. That the demand notice is excessive and incorrect in so far as credit for amount collected from assessee's bank account has not been allowed.

9. That the appellant prays for leave, to add, alter, amend or vary any of the grounds either before or at the time of hearing of the appeal.

2. The assessment in the case of assessee was completed by the Assessing Officer for the assessment years 2010-11 and 2011-12 on 18.03.2013 and 14.02.2014 respectively. At paragraph 5 of the order for A.Y. 2010-11, it was mentioned by the Assessing Officer as under :

5. Credit of TDS: The assessee has submitted its note on credit of TDS by its letter dated 11.03.13, 14.03.13 and 15.03.13 which are placed on record. The sum and substance of the submission made by the assessee is as under-(i) The job work receipts have been received in the name of the assessee company as well as in the name of its director Sh. Madhukar Kapoor on behalf of the company. Entire receipt credited in the bank account of Sh. Madhukar Kapoor has been accounted for in the hands of the company. The credit of TDS on such job charges has also not been claimed by the Sh. Madhukar Kapoor. The credit of TDS is partly reflected in form No. 26AS of the company as well as that of Sh. Madhukar Kapoor, It has been submitted that the credit of TDS reflected in form No. 26AS in the case of Sh. Madhukar Kapoor should have been allowed in the hands of the company.

(ii) it has been submitted that the total amount of TDS has not been reflected in form no. 26As of the company and Sh. Maldhukar Kapoor. It has been submitted that due to confidential nature of work, the deduct or has neither mentioned the name of the company nor the PAN of the company in many cases and therefore such job work is not reflecting in their form no. 26AS.

(iii) It has been submitted that the assessee received advances from the universities and TDS has been deducted on such advances. The assessee used to claim credit of entire TDS including the TDS deducted on advances in the year of receipt. The job work in respect of the advances has been done in subsequent year and the system of receiving advances continues. It has been submitted that the total TDS on advances received as on 31.03.2010 is Rs, 7,44,678/- whereas the TDS on advances as on 31.03.2009 was Rs, 6,44,444/-. It has been admitted that legally the credit of advance received should be allowed in subsequent year in which the income is shown.

The assessee has submitted details of job charges, TDS deducted and TAN of the deductor and also submitted copy of TDS certificates. The assessee was requested to give the name and address of deductors so that necessary verification could be made and his long standing grievance regarding not giving credit of TDS could have been settled. The assessee has however not given such details. In view of this, the assessee is requested to furnish the details for verification. Subject to above, the credit of TDS reflected in form No. 26AS of

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