M/s. National Health and Education Society(P.D. Hinduja Hospital & Medical Research Centre) Veer Savarkar Marg,Mahim Mumbai-400 016. Vs. Income tax Officer-(TDS)-2(4) Mumbai.
August, 17th 2015
INCOME TAX APPELLATE TRIBUNAL,MUMBAI-F,BENCH
. , ,
Before S/Sh. D. Manmohan, Vice President & Rajendra,Accountant Member
MA Nos.74 to 77/Mum/2015
Arising out of ITA No.4935 to 4937/Mum/2013, and ITA No.5058/M/2013
/Assessment Year-2006-07 to 2008-09
M/s. National Health and Education Income tax Officer-(TDS)-2(4)
Society(P.D. Hinduja Hospital & Mumbai.
Medical Research Centre) Vs
Veer Savarkar Marg,Mahim
PAN:AADTN 0093 Q
( /Applicant) ( / Respondent)
/Assessee by :Shri S.C. Tiwari
/ Revenue by :Shri Mohammed Rizwan
/ Date of Hearing : 14-08 -2015
/ Date of Pronouncement : 14-08 -2015
, 1961 254(1)
Order u/s.254(1)of the Inco me-tax Act,1961(Act)
PER RAJENDRA, AM-
Vide its Miscellaneous applications,dated 09.03.2015,the assessee has stated that there were
mistakes apparent from the record in the order dated 6.2.2015 and 10.2.2015,that the same were
to be rectified as per provisions of section 254 of the Act.It was further stated that the issue of
deduction of tax u/s. 194J vis-à-vis section 192 was decided in favour of the assessee by the
Tribunal, while deciding the appeal for the Assessment Years(AY.s.)2009-10,2010-11 and 2011-
12,that while deciding the appeals for the above mentioned years the Tribunal had mentioned
that the following orders for the subsequent AY.s.(2009-10to 2011-12)matter was being restored
to the file of the Assessing Officer (AO),that in the AY.s. 2009-10 to 2011-12 the matter was not
remitted back to the AO.
2.During the course of hearing before us,the Authorised Representative reiterated the facts
mentioned in the applications.Departmental Representative(DR)left the matter to the discretion
of the Bench.
3.We have gone through the orders passed by the Tribunal for the above mentioned AY.s.We
find that while deciding the lead appeal,for the AY.2009-10,the issue of deduction of tax
(Ground of appeal No.1)was decided in favour of the assessee and some of the issues were
restored back to the file of the AO,that while deciding the appeal for the subsequent
years(AY.2006-07to 08-09)it was mentioned by the Tribunal that the issue of TDS was being
restored back to the file of the AO.s.As the mistakes are apparent from record,therefore, we
allow the miscellaneous application filed by the assessee.We decide grounds pertaining to
deduction of tax in favour of the assessee.In other words,we hold that the assessee had rightly
deducted tax as per the provisions of section 192 of the Act in respect of HBCs and that it had
not to deduct tax u/s.194J of the Act.
MA-74,75,76 & 77/M/15 NHES(06-07 to 08-09)
As a result,MA.s filed by the assessee for the above mentioned three AY.s.stand allowed.
Order pronounced in the open court on 14th August, 2015.
14th ,2015 ,
(. , / D.MANMOHAN ) ( / RAJENDRA)
/ VICE PRESIDENT / ACCOUNTANT MEMBER
/Mumbai, /Date: 14.08.2015
/Copy of the Order forwarded to :
1.Appellant / 2. Respondent /
3.The concerned CIT(A)/ , 4.The concerned CIT /
5.DR " F" Bench, ITAT, Mumbai / , ,.. .
/ BY ORDER,
/ Dy./Asst. Registrar
, /ITAT, Mumbai.