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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 ..... We shall be taking ITA No. 1215/Chd/2017 as the lead case for disposing of all the appeals together. 3. The grounds raised in ITA No. 1215/CHD/2017 are as under: 1. That the order passed by the Assessing Officer as up held by the Commissioner of Income Tax (Appeals) is bad in law and is against all the cannons of law and justice. 2. 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 Rs. 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 und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. AR further argued that the payment is in consideration of services rendered and they are not professional or technical services within the meaning under section 194J. The Ld. AR has produced before us the details of payments made. 8. We find that the amounts have been paid as remuneration to various part time workers based on the number of days worked and the payments ranged from Rs. 38702/- to Rs. 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 und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp;[Provided further that an individual or a Hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (b) of section 44AB during the financial year immediately preceding the financial year in which such 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 individua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 194C. This demand has been confirmed by the Ld. CIT(A). 12. Before us it was submitted that the payment to the buses were used in connection with the arrangement for the sports in the school where children are picked and drop after the annual games. It was submitted that the buses were not used regularly for 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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