9911796707
TMI Blog2018 (5) TMI 1958X X X X Extracts X X X X X X X X Extracts X X X X ..... sed any plea with regard to the payment of taxes on the receipt of such Leave Travel Concession by the employees/recipient. In such type of situation, where the assessee has not placed the relevant information with regard to the recipient/employees for payment of tax on such receipts of Leave Travel Concession the onus cannot shifts upon the Assessing Officer. As carefully examined the orders of the Tribunal in the case of Aligarh Muslim University and Branch Manager Allahabad Bank [ 2017 (8) TMI 278 - ITAT AGRA] and we find that in those cases Tribunal has held that where the relevant information is placed before the AO, AO is required to make necessary verification and without establishing that the recipient of such payment has not of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances of the case in their right perspective. 2. That on the facts and circumstances of the case provisions of the law, the Ld. CIT(A) erred in confirming the denial of exemption u/s 10(5) read with Rule 2B in respect of reimbursement of Leave Travel Concession involving foreign leg through circuitous route as long as the employees designated place is in India for his leave travel concession and he actually visits the place as designated and the bank has not paid any amount for foreign tour which has been undertaken by the employee from his own pocket. 3. Without prejudice to ground no. 2 above, the Ld. CIT(A) has also erred in treating the bank as an assessee in default by considering the bona fide belie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DS) in ITA Nos. 5992 to 5994 of 2012 and the order of the Tribunal in the case of Aligarh Muslim University vs. ITO (2017) 83 taxmann.com 364 (Trib. Order) in support of his contention that without establishing that taxes were not paid by the recipient the AO cannot hold the payer to be in default. 3. The Ld. DR, on the other hand, has contended that now there is no dispute with regard to the taxability of the payment made by the assessee on account of Leave Travel Concession involving foreign tour. Now the issue left out for an adjudication is only as to whether the assessee is in default for non deducting of TDS on such payments made to its employees. In the aforesaid order of the Tribunal, it had been made clear that primary o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Muslim University and Branch Manager Allahabad Bank (supra), and we find that in those cases Tribunal has held that where the relevant information is placed before the AO, AO is required to make necessary verification and without establishing that the recipient of such payment has not offered it to tax the assessee cannot be held to be in default. Since the assessee has not placed such information before the AO, we are of the view that AO is not under the obligation to make such enquiries without having the basic information. Therefore, we are of the view that let this matter go back to the AO for making a necessary verification with regard to payment of tax of such receipt by the recipient. We, accordingly, set aside the order of the CIT(A ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
