TaxTMI 
TaxTMI 
2020 (2) TMI 1402
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....e cannons of law and justice. 2. That the order of the Assessing Officer as up held by the Commissioner of Income Tax (Appeals) holding the appellant as assessee in default u/s. 201(1) and creating additional demand on account of non deduction of tax at source amounting to Rs. 257267/- under section 194-J being the amount of honorarium paid towards rendering part time services in the various schools of the Govt. in the U.T. Chandigarh under the scheme of the Govt is bad in law and needs to be set-aside 3. That the order of the Assessing Officer as up held by the Commissioner of Income Tax (Appeals) levying interest u/s. 201(1 A) amounting to Rs. 140997/- and Rs. 64317/- without even specifying the period for which the same....
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....spectively in assessee's own case, copy of the said order was furnished which is placed on the record. 9. The aforesaid contention of the Ld. Counsel of the assessee was not controverted by the Ld. Sr. DR. 10. After considering the submissions of both the parties and the material available on the record, it is noticed that this issue is squarely covered vide aforesaid referred to order dt. 29/11/2017 wherein the relevant findings have been given in para 8 to 10 which read as under: 8. We find that the amounts have been paid as remuneration to various part time workers based on the number of days worked and the payments ranged from Rs. 38702/- to Rs. 64,000/- to different individuals. These are the payments made to Mid Day....
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.... fees for professional services referred to in clause (a), or (ii) [thirty thousand rupees], in the case of fees for technical services referred to in [clause (b), or] [(iii) [thirty thousand rupees], in the case of royalty referred to in clause (c), or (iv) [thirty thousand rupees], in the case of sum referred to in clause (d) :] [Provided further that an individual or a Hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (b) of section 44AB during the financial year immediately preceding the financial year in which such sum by way of fees for professional services or techni....
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....erusal of the above Section 194J the payments made to Mid Day Meal Workers at no stretch of imagination can be treated as fees paid for profession or technical services. Hence the interest levied under section 201(1A) is unwarranted. 10. This ground of appeal of the assessee is allowed. 11. Since the facts in the year under consideration are similar to the facts involved in the preceding as well as succeeding year which have been decided vide aforesaid referred to order dt. 29/11/2017 in assessee's favour by this Bench of the ITAT, so respectfully following the said order the impugned demand sustained by the Ld. CIT(A) under section 201(1) of the Act is deleted. 12. Vide Ground No. 3 the grievance of the assessee relates ....