DHARAMSHILA CANCER FOUNDATION AND RESEARCH CENTRE Vs. THE COMMISSIONER OF INCOME TAX (TDS) & ANR.
January, 10th 2015
THE HIGH COURT OF DELHI AT NEW DELHI
% Judgment delivered on: 18.12.2014
+ W.P.(C) 6336/2014
DHARAMSHILA CANCER FOUNDATION AND
RESEARCH CENTRE ... Petitioner
THE COMMISSIONER OF INCOME TAX
(TDS) & ANR. ... Respondents
Advocates who appeared in this case:
For the Petitioner : Mr Sudhir Nandrajog, Sr Advocate with Mr Sarul Jain
For the Respondents : Mr N.P. Sahni with Mr Nitin Gulati
HON'BLE MR JUSTICE BADAR DURREZ AHMED
HON'BLE MR JUSTICE I.S. MEHTA
BADAR DURREZ AHMED, J (ORAL)
CM No. 15273/2014
The exemption is allowed subject to all just exceptions.
The application stands disposed of.
1. This writ petition is concerned with the issuance of a Certificate
under Section 197 of the Income-tax Act, 1961, for the financial year 2014-
15. The petitioner claimed that the rate of tax deducted at source insofar as
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their receipts are concerned should be Nil, whereas, the Assessing Officer
has directed that TDS be deducted at the rate of 5.5 per cent, which,
although is a lower rate than prescribed, is not the Nil rate desired by the
petitioner. There is some dispute with regard to the existing tax liabilities
of the petitioner. The revenue seems to have added up the tax liabilities of
the previous three years, whereas, in fact, according to the learned counsel
for the petitioner, two out of the three years' liability has already been
deleted in appeal and in respect of the third year also an appeal is pending
on the same ground and is likely to be deleted.
2. In these circumstances, since the petitioner is entitled to file a revised
application under Section 197, we are disposing of this writ petition with
the direction that the petitioner may do so within one week from today. In
case such an application is moved, the Assessing Officer shall dispose of
the same within three weeks thereafter.
3. Before parting with this matter, we would also like to observe that
the grant of the Certificate under Section 197 so far as the petitioner is
concerned, has become an issue of annual dispute. It is requested by the
learned counsel for the petitioner that whenever the application under
Section 197 is made, the same should be disposed of expeditiously. We are
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of the view that if the petitioner moves the application in the first week of
financial year, the same ought to be disposed of within a reasonable period
of time which we think in the case of TDS Certificates under Section 197
should be not later than 6 weeks.
4. The writ petition stands disposed of as above.
BADAR DURREZ AHMED, J
I.S. MEHTA, J
DECEMBER 18, 2014
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