9911796707
TMI Blog2012 (11) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... s claimed on account of freight charges paid to various transporters. 2. The factual matrix of the case is that the assessee had debited Rs. 54,05,138/- in the p&l account . The assessee has not deducted TDS on freight chares payment during the period under consideration. As it was claimed by the appellant before the A.O. that he had taken services from the small transporters and had obtained form no. 15-I duly filled in from the relevant parties. Accordingly, copy of form no.15-J with all the annexures were called for from the assessee during the course of assessment proceeding which was submitted by the appellant before the A.O. on 31.12.2008. The appellant claimed before the A.O. that form no. 15-J was submitted by him to the office of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile any details of payments made of Rs.9,43,249/- is confirmed. With regard to the balance addition of Rs.44,46,624/- it is noted there is no evidence on record to show that the assessee had filed Form No.15-J with the Authorized Commissioner of Income-tax. In the absence of any evidence to establish that the appellant was not required to deduct tax at source the Assessing Officer was justified in disallowing the claim. The balance disallowance of Rs.44,46,624/- is confirmed. 4. Now the assessee is before us. Ld. Counsel for the assessee, Shri S.N. Soparkar, Sr. Advocate filed a paper book in which serial nos. 1 to 9 is a copy of form no.15-I of various truck owners. The assessee has claimed total freight expenses in p&l account at Rs. 54, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter who had taken services of various small truck owners and freight chares were paid to them without deducting the TDS u/s. 194C of the IT Act. The form no.15-J has been submitted by the appellant in CIT-II, Baroda office (copy of 15-J certificate enclosed in page no.131 of the paper book with stamp of CIT-II, Baroda dated 21.04.2006). Further during the course of assessment proceeding, the appellant filed a copy of 15-J certificate to the A.O. who had not doubted in payments of freight charges as non-genuine. The Co-ordinate Ahmadabad 'A' Bench in case of Vallibhai Khanbhai Mankad vs. DCIT (supra) has considered this issue in detail and observed that the assessee is exempted from the deducted tax on payments made to sub-contractor if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, it is not required to deduct tax. It was held that when form no.15-I had been obtained from the sub-contractor whose contents were not disputed or whose genuineness was not doubted then the assessee is not liable to deduct tax from the payment made to sub-contractor. Once, the assessee is not liable to deduct tax u/s.194C then the addition u/s. 40(a)(ia) cannot be made. The co-ordinate Bench also considered the Ahmadabad 'D' Bench decision in case of ACIT vs. M/s Shree Pramukh Transport Co. in ITA No.1717/Ahd/2010 for A.Y.2007-08 wherein it was held that when the appellant had obtained form no.15-I then it is substantial compliance of the provisions of section 194C. Accordinlgy, the Co-ordinate Bench deleted the addition in case of Val ..... X X X X Extracts X X X X X X X X Extracts X X X X
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