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TMI Blog2017 (12) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... , Pharmacist Grade-II and Medical Officer for carrying out the activities relating to rural family welfare services. In the process of implementation of the said welfare services, funds were being granted by the Government of Andhra Pradesh to the assessee, who in turn allocated the budget amongst the Medical Officers of various Primary Health Centres working under his control. In fact, the payments to the contract employees were being made by the respective Medical Officer of various Primary Health Centres and not the assessee and, therefore, the demand raised by the Assessing Officer is not correct on the ground that TDS is not deducted under section 201(1) & 201(1A) and allowed the appeals of the assessee. We also find from the paper boo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts made, and the Medical Officers of various Primary Health Centres are the DDOs, who are liable for deducting TDS. The Assessing Officer rejected the said application by stating that there is no mistake apparent from the record. While doing so, the Assessing Officer stated that in respect of the payments made to the Pharmacists and Civil Assistant Surgeons deployed on contract; these payments are salary disbursements, attract TDS provisions of section 192 of the Act. But, as per the copy of notification published in Eenadu Daily News Paper, Khamman edition dated 15/03/2001 calling of applications for various posts by the assessee, it was clearly mentioned in clause I of the advertisement that the applications were invited for various posts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lementation of the said welfare services, funds were being granted by the Government of Andhra Pradesh to the appellant, who in turn is allocating the budget amongst the Medical Officers of various Primary Health Centres working under his control. In fact the payments to the contract employees were being made by the respective Medical Officers of various Primary Health Centres and not the appellant. Hence, the liability of TDS imparted on the appellant by the Assessing Officer is not justifiable. He should have considered raising of demands for non deduction of TDS by the Medical Officers, who are the Drawing and Disbursing Officers. Hence, the Assessing Officer is directed to reduce the demands raised under section 201 (1) & 201(1A) in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct employees were being made by the respective Medical Officer of various Primary Health Centres and not the assessee and, therefore, the demand raised by the Assessing Officer is not correct on the ground that TDS is not deducted under section 201(1) & 201(1A) and allowed the appeals of the assessee. We also find from the paper book at page Nos. 29 & 30, wherein it is clearly mentioned that who are the DDOs to make the payments to various parties, therefore, the assessee is not a competent person to deduct TDS. In view of the above, we find no infirmity in the order of the ld. CIT(A). Thus, this ground of appeal raised by the revenue is dismissed. C.O.No. 40 & 41/VIZ/2017 9. So far as cross objections filed by the assessee are only suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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