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TMI Blog2013 (12) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... , which has been appointed under Shree Jagannath Temple Act - The order of the Assessing Officer did not make the Jagannath Temple Managing Committee to be responsible for collecting tax - The Assessing Officer has made Shree Jagannath Temple Office to be responsible to collect tax which cannot be a person - It cannot also be 'every person' as referred to Section 206(1C) - The order passed by the Assessing Officer is void ab initio - Decided in favour of assessee. - I.T.A.No.197,198/CTK/ 2013 - - - Dated:- 10-10-2013 - P. K. BANSAL AND D. T. GARASIA , JJ. For the Respondent : S.C. Mohanty. ORDER:- Per Bench : - These are the appeals filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals)-1, Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons made by the ld. D.R., which was vehemently relied on the order of the Assessing Officer (TDS) as well as the ld. CIT(Appeals). We have also gone through the orders of the tax authorities below. We noted that the order under section 206C(6) in each of the years has been passed by the Assessing Officer (TDS) without mentioning the status of the assessee. The name of the deductor has been mentioned 'Shree Jagannath Temple Office'. While passing the order, the Assessing Officer relied on the section 206C(1)(c) of the Income Tax Act and took the view that this 'Shree Jagannath Temple Office' while leasing out the quarries for the financial years 2004-05 2005-06 are bound to collect their income-tax. We noted from the order of the Hon'ble O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... properties including the Ratna Bhandar and funds and jewelleries, records, documents and other assets belonging to the temple. Section 10(23BBA), which is applicable w.e.f. 1st April, 1962, grants complete exemption to the Temple Management Committee from tax. It is not denied by the ld. D.R. When the Assessing Officer issued notice to the Temple Management Committee under section 142(1) and notices were issued to the bankers for the deduction of tax at source on the interest paid to the Temple Management Committee, the Hon'ble Orissa High Court quashed the notice under section 142(1) and in respect of the TDS, the Hon'ble Orissa High Court held as under : "For the reasons aforesaid, this Court, is constrained to quash the letter da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as income tax". 6.1 From the reading of this section, it is apparently clear that every person, who grants a lease or a licence or enters into a contract or otherwise transfers any right or interest either in whole or in part in any parking lot or toll or toll plaza or mine or quarry, to another person, other than a public sector company (hereafter in this section referred to as "licensee or lessee") for the use of such parking lot or toll plaza or mine or quarry for the purpose of business shall, at the time of debiting of the amount payable by the licensee or lessee to the account of the licensee or lessee or at the time of receipt of such amount from the licensee or lessee in cash or by the issue of a cheque or draft or by any other mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of tax on leasing out the quarry. The word 'person' has been defined under section 2(31), which states as under : "Person includes (i) an individual, (ii) a Hindu undivided family, (iii) a company, (iv) a firm, (v) an association of persons or a body of individuals, whether incorporated or not, (vi) a local authority, and (vii) every artificial juridical person, not falling within any of the preceding sub-clauses. Explanation - For the purposes of this clause, an association or persons or a body of individuals or a local authority or an artificial juridical person shall be deemed to be a person, whether or not such person or body or authority or juridical person was form ..... X X X X Extracts X X X X X X X X Extracts X X X X
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