TaxTMI 
TaxTMI 
2017 (11) TMI 1154
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....10 wherein vide order dated 18.7.2013, the ld. Commissioner of Income Tax(A) has partly allowed the appeal of the assessee against the order passed u/s 201(1)/201(1A) of the Income Tax Act, 1961 (hereinafter called 'the Act'). C.O. 208/D/2015 has been filed by the assessee against the same order. 2. ITA No. 5795/Del/2013 challenges the partial disallowance of assessee's appeal against the order passed u/s 201(1)/201(1A) of the Act for assessment year 2010-11, the date of the impugned order is 18.7.2013. C.O. 209/2015 has been filed against ITA No. 5795 by the assessee. 2.1 Brief facts of the case are that the assessee company is in the business of providing academic coaching to its students pursuing Chartered Accountancy Course. Durin....
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....the assessee situated at 1/53, First Floor, Lalita Park, Laxmi Nagar, Delhi to verify the compliance of the tax provisions of Chapter XVII of the Act. It was submitted that due to non-cooperation of the assessee subsequent to the search operations, the Assessing Officer wrote to the ADIT(Inv) Unit III requesting him to share his findings on the violation of TDS provisions along with xerox of seized material in this case and on the basis of information gathered from the Investigation Wing, letter of demand was sent to the Directors of the assessee company. The ld. Sr. DR also submitted that during the course of survey, the Director of the company Shri S. Rashid Masood had accepted that Rs. 51.50 lakh were paid to the faculty members without ....
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....mit during the years under consideration and as such, both the lower authorities had erred in holding that the assessee was liable to deduct tax at source on these amounts. Our attention was also drawn to the details filed before the lower authorities in this regard and now available in the Paper Book. It was submitted that the adjudication of the ld. Commissioner of Income Tax(A) in respect of TDS u/s 194I was erroneous and the same should be reserved. 5. We have heard the rival submissions and perused the material available on record. As far as the issue of deduction of tax at source u/s 194J on payments made to faculty members is concerned, the ld. Commissioner of Income Tax(A) has held that in view of the judgments of Hon'ble Delhi H....
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....e file of the ld. Commissioner of Income Tax(A) to examine this issue de novo and adjudicate on the same after considering evidences which the assessee may like to produce before him in this regard. We are afraid that given the factual circumstances of the case, we are unable to apply the ratio of the judgments of the Hon'ble Delhi High Court in the case of CIT vs NIIT Ltd. (supra) and CIT vs Career Launcher India Ltd. (supra) in favour of the assessee as the assessee has not discharged the initial onus cast upon it. We, accordingly, restore the issue of non-deductibility of tax at source on the payments made to faculty members to the file of the ld. Commissioner of Income Tax(A) for fresh examination in terms of our observations as above. ....