2015 (1) TMI 473

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....Negi, Advocate vice Ms.Vandana Kuthiala, Advocate. For the Respondent: Mr. Vishal Mohan, Advocate with Mr.Aditya Sood, Advocate. ORDER Sanjay Karol, J (oral) This appeal stands admitted on the following substantial question of law:- "Whether for the purpose of obtaining exemption under Section 194A(3) (f) of the Income Tax Act, the assessee was required to apply for exemption and th....

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....come Tax Officer (TDS), Shimla, raised demands and took penal action. 4. In an appeal filed by the assessee, Commissioner of Income Tax (Appeals), Shimla, vide order dated 14.12.2012, reversed such findings, which order stands affirmed by the Income Tax Appellate Tribunal Chandigarh Benches 'A' Chandigarh, vide order dated 10.07.2013, in ITA Nos. 323 & 324/CHD/2013, titled as The ITO (TDS), Shi....

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...., associations or bodies] which the Central Government may, for reasons to be recorded in writing, notify in this behalf in the Official Gazette;" 6. It is not disputed that the Societies in question are wholly funded by the Government. 7. Evidently, as noticed by the Appellate Authority, by virtue of its power, in terms of Section 194A, Central Government has issued notification covering "A....