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TMI Blog2021 (7) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... e and shall stand deleted. Amount paid to one Sh. Chandra Kant Adrekar - The record reveals that Form 26A dated 10.01.2017 was issued by the assessee and it was countersigned by the Chartered Accountant and inasmuch as it was not submitted to DCIT(Systems), the ld. CIT(A) held that there was no sufficient compliance with the Rules. Be that as it may, the leaned CIT(A) was not sure as to the fact whether the income of the payee was below the maximum amount not chargeable to tax. As submitted before the ld. CIT(A) that the assessee was required to file the details of expenses, on which TDS was deducted and the Assessing Officer did not seek any explanation for non-deduction of TDS in respect of this amount. According to the assessee b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act. Learned CIT(A) partly allowed relief to the assessee and confirmed the addition of ₹ 3,36,000/- u/s. 40(a)(ia) of the Act and deleted the rest of the additions. 3. Aggrieved by the order of ld. CIT(A) in sustaining the addition to the tune of ₹ 3,36,000/- u/s. 40(a)(ia), assessee preferred this appeal stating that out of the total payment of ₹ 7,18,200/- towards rent paid to five person, a sum of ₹ 3,82,200/- was paid to four persons and payment to each of them is less than 1,80,000/- and therefore, under the provisions of section 194-I, no such deduction need be made where the aggregate of amount paid during the financial year does not exceed ₹ 1,80,000/- individually. From the grounds of appeal, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... four persons is concerned, none of such persons received an amount exceeding ₹ 1,80,000/- in the financial year and therefore, under proviso to section 194-I, no deduction need be made. This is the reason why the ld. CIT(A) did not confirm such an addition and she confined her discussion to the addition of ₹ 3,36,000/-. Though it is implied from the order of the ld. CIT(A), now we expressly state that the addition of ₹ 3,82,200/- made by the Assessing Officer in respect of payments made to four individuals is unsustainable and shall stand deleted. 8. Now coming to the sustenance of addition to the tune of ₹ 3,36,000/-, the record reveals that Form 26A dated 10.01.2017 was issued by the assessee and it was counters ..... X X X X Extracts X X X X X X X X Extracts X X X X
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