https://www.taxtmi.com/caselaws?id=241225 The Tribunal allowed the appeals filed by the assessee, holding that the Shree Jagannath Temple Office was not liable under section 206C of the Income Tax Act for tax collection on leasing out quarries. The Tribunal found that the Temple Office did not fall under the definition of a 'person' as per the Act, granting complete tax exemption to the Temple Management Committee. Consequently, the Assessing Officer's order was deemed void ab initio, and the tax demand was deleted, resulting in a favorable outcome for the assessee in both appeals. en-us Thu, 10 Oct 2013 00:00:00 +0530 Thu, 19 Dec 2013 06:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241225 The Tribunal allowed the appeals filed by the assessee, holding that the Shree Jagannath Temple Office was not liable under section 206C of the Income Tax Act for tax collection on leasing out quarries. The Tribunal found that the Temple Office did not fall under the definition of a 'person' as per the Act, granting complete tax exemption to the Temple Management Committee. Consequently, the Assessing Officer's order was deemed void ab initio, and the tax demand was deleted, resulting in a favorable outcome for the assessee in both appeals. Case-Laws Income Tax Thu, 10 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241225