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TMI Blog2017 (11) TMI 1931X X X X Extracts X X X X X X X X Extracts X X X X ..... he interest levied under section 201(1A) is unwarranted. TDS u/s 194C - payment to the buses as used in connection with the arrangement for the sports in the school where children are picked and drop after the annual games - HELD THAT:- In this case the buses were used to pick and drop the children for annual games and related activities. It is not a case of entering into a contract for regular use of buses. Since the amounts were minimal and the tax effect is only of ₹ 25,123/-. Further the honorarium paid to counselors under the head wages also do not attract provisions of Section 194C. Keeping in view the peculiar facts and circumstances of this case the addition made is hereby deleted. This deletion cannot be taken as precede ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer as up held by the Commissioner of Income Tax (Appeals) holding the appellant as assessee in default u/s 201(1) and creating additional demand on account of non deduction of tax at source amounting to ₹ 186848/- under section 194-J being the amount of honourarium paid towards rendering part time services in the various schools of the Govt in the U.T .Chandigarh under the scheme of the Govt is bad in law and needs to be setaside 3. That the order of the Assessing Officer as up held by the Commissioner of Income Tax (Appeals) holding the appellant as assessee in default u/s 201(1) and creating additional demand on account of non deduction of tax at source amounting to ₹ 25123/- under section 194-C being the amount of pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e number of days worked and the payments ranged from ₹ 38702/- to ₹ 64,000/- to different individuals. These are the payments made to Mid Day Meals Scheme Workers which do not attract Section 194J precisely. For the sake of convenience Section 194 J reproduced hereunder: Section 194J reads as under: Fees for professional or technical services. 194J. (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of- (a) fees for professional services, or (b) fees for technical services, [or] [(ba) any remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 192, to a director of a compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sum by way of fees for professional services or technical services is credited or paid, shall be liable to deduct income-tax under this section :] [Provided also that no individual or a Hindu undivided family referred to in the second proviso shall be liable to deduct income-tax on the sum by way of fees for professional services in case such sum is credited or paid exclusively for personal purposes of such individual or any member of Hindu undivided family.] (2) [***] (3) [***] Explanation.-For the purposes of this section,- (a) professional services means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the schools. It was also submitted that the charges paid were to registered travel agents who are regular assessees and confirmation regarding their filing of returns could not be filed as sum of them left the business. 13. We have considered the submission of the assessee. 14. In this case the buses were used to pick and drop the children for annual games and related activities. It is not a case of entering into a contract for regular use of buses. Since the amounts were minimal and the tax effect is only of ₹ 25,123/-. Further the honorarium paid to counselors under the head wages also do not attract provisions of Section 194C. Keeping in view the peculiar facts and circumstances of this case the addition made is hereby delet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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