The Dy. Conservator of Forest vs ITO (TDS), Kota

Parties Involved

Facts Summary

The Dy. Conservator of Forest, Baran, has filed appeals against two orders of the ld. CIT(A) for the assessment years 2017-18 and 2018-19. The appeals were filed belatedly due to professional negligence by the assessee's hired CA, Shri Akshay Khandelwal. The assessee sought condonation of delay, which was granted by the Bench. The appeals were dismissed by the ld. CIT(A) for being filed belatedly without condonation. The assessee argued that the levy of tax under Section 194C was not applicable as the payments were not contractual. The Bench admitted the appeals on merits and set aside the orders of the ld. CIT(A), restoring the matter for fresh adjudication.…

Legal Issues

• 1. Delay in filing the appeals
• 2. Validity of the AO's order under Section 201(1)/201(1A)
• 3. Applicability of Section 194C for the payments made to Van Suraksha Samiti

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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