TaxTMI 
TaxTMI 
2022 (5) TMI 1344
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....l raised by the assessee reads as under: "The Ld. CIT(A) has erred in law and facts of the case in confirming penalty levied under section 271C by the Ld. CIT(A) brushing aside the submission and explanation of assessee for non-deduction of TDS under section 194C of the Act on payment of EDC to HUDA which is highly unjustified, uncalled for and bad in law. 2. The Ld. CIT(A) has erred in law and facts of the case in confirming penalty levied under section 271C by the Ld. CIT(A) and alleging that the appellate was aware of the obligation under section 194C of the Act which is highly arbitrary, uncalled for and bad in law. 3. The Ld. CIT(A) has erred in law and facts of the case in confirming penalty levied under sec....
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.... response to the said show cause notice, the assessee submitted its reply justifying the non-applicability of TDS provisions on payments made to HUDA against EDC. It was contended that no work or service was performed by HUDA in pursuance to any contract and there was complete absence of the Contractor - Contractee relationship. However, the Ld. JCIT did not find merit in the assessee's contention and levied penalty under Section 271C of the Act amounting to Rs.6,14,460/- vide impugned order dated 29.01.2018. 4. Aggrieved by the impugned order passed by the JCIT, the assessee preferred appeal before the CIT(A). However the assessee did not get any relief from the CIT(A). 5. Further aggrieved, the assessee preferred appeal before the T....
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.... specify to be executed in the periphery of or outside colony/area for the benefit of the colony/area. 2- As per Section 3(3)(ii), license holder has to pay proportionate development charges if the external development works as defined in clause (g) of section 2 are to be carried out by the Government or any other local authority. The proportion in which and the time within which, such payment is to be made, shall be determined by the Director. 3. Presently, external development works in the periphery of or outside colony/area for the benefit of the colony/area are being executed by Haryana Shahari Vikas Pradhikaran thereafter HSVP) which is the Development Authority or state Govt. Earlier upto 31.03.2017, Department of To....
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.... given to HSVP by the Govt. through TCP Deptt. Since, payment for EDC has been made to TCP Deptt. of State Govt., no TDS was/is to be deducted out of payment made to Govt. for EDW. Accounts officer (HO) For: Director Town & Country Planning Haryana, Chandigarh 7. On the basis of the aforesaid clarification, the assessee contends that the payment to HUDA is, in effect, payment to State Government and therefore such payment is exempt from obligations to deduct TDS in view of Section 196 of the Act. 8. We also notice that identical issue has been examined by the Co-ordinate Bench in the case of Perfect Constech Pvt. Ltd. vs. Additional Commissioner of Income Tax in ITA No.6907/Del/2019 order dated 29.12.2020 wherein Co-ordinate ....