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TMI Blog2021 (9) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... of specific requirement of Noida Authority not to deduct TDS on the payments made to them. Hon ble Court directed that wherever amounts have been paid by the petitioners, towards TDS as a result of the coercive process used by the Revenue, the GNOIDA shall make appropriate orders to credit/reimburse such payments; and that in case payments are made through deposit, over and above the rental amounts paid to the GNOIDA without TDS, the income tax authorities shall not pursue any coercive proceedings and the GNOIDA shall duly reimburse the petitioners for such amounts. Above observations made by Hon ble High Court in Rajesh Projects (India) Pvt. Ltd. clearly go to show that the relief granted to the assesses was not only in respect of rents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04.04.2013 informed the assessee that no tax should be deducted on the lease rent, the assessee could not deduct TDS on such payments. Learned Assessing Officer held the assessee as an assessee in default and made addition u/s.194-1 of the Income-tax Act ( the Act for short). 3. Assessee preferred appeal and the ld. CIT(A) by way of the impugned order followed the decision of Hon ble Delhi High Court in the case of Rajesh Projects (India) Pvt. Ltd. vs. CIT (2017) 78 taxmann.com 263 (Delhi) and held that the assessee is not to be treated as an assessee in default in view of the letter received from Noida Authority, which disabled the assessee from deducting TDS on the payments made to NOIDA. Learned CIT(A), however, further held that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our of GNOIDA by any petitioner who is a bank to the GNOIDA, towards fixed deposits, are also exempt from TDS. Apart from these directions, Hon ble Court further directed that wherever amounts have been paid by the petitioners, towards TDS as a result of the coercive process used by the Revenue, the GNOIDA shall make appropriate orders to credit/reimburse such payments; and that in case payments are made through deposit, over and above the rental amounts paid to the GNOIDA without TDS, the income tax authorities shall not pursue any coercive proceedings and the GNOIDA shall duly reimburse the petitioners for such amounts. 6. Above observations made by Hon ble High Court in Rajesh Projects (India) Pvt. Ltd. clearly go to show that the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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