2017 (12) TMI 1226

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....ssessment Years 2010-11 to 2011-12. ITA Nos.53 & 54/VIZ/2014 2. Facts of the case, in brief, are that in assessee's case, an order under section 201(1) & 201(1A) of the Income Tax Act, 1961 (hereinafter referred to as 'Act') was passed by the Assessing Officer by raising a demand of Rs. 24,58,254/- on the ground that assessee failed to deduct tax under section 192, 194C, 194H & 194J of the Act on the payments made on Account of European Commission, Pharmacist, Civil Assistant Surgeons and Advertisement. Subsequently, the assessee has filed an application for rectification under section 154 of the Act by submitting that District Medical & Health Officer (DMHO), Khammam is not the Drawing & Disbursing Officer (DDO) for the payme....

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....thority to deduct TDS on payments made to various parties is not the assessee, the concerned Medical Officers of the Primary Health Centres. The ld. CIT(A) after considering the explanation given by the assessee and also details submitted, deleted the addition made by the Assessing Officer by observing as under:- "51. On a perusal of the submissions of the appellant and the details filed thereon, I found that the appellant is a government organization and head of Medical and Health Department for Khammam District and appointing contract employees in the designations of MPHA (M), MPHA (F), Lab Technician Gr-11, Pharmacist Gr-11 and Medical Officer for carrying out the activities relating to Rural Family Welfare Services. In the proc....

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....the competent authority to deduct TDS. The ld. CIT(A) has considered the details and submissions made by the assessee and gave a categorical finding that the assessee is a Government organization and head of Medical & Health Depart for Khammam District and appointing contract employees in the designations of MPHA(M), MPHA(F), Lab Technician Grade-II, Pharmacist Grade-II and Medical Officer for carrying out the activities relating to rural family welfare services. In the process of implementation of the said welfare services, funds were being granted by the Government of Andhra Pradesh to the assessee, who in turn allocated the budget amongst the Medical Officers of various Primary Health Centres working under his control. In fact, the payme....