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TMI Blog2022 (7) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... at the assessee has not committed any violation of provision of Chapter XVII B of the Act by making payment towards EDC charges to DGTCP Haryana through HUDA without deduction of TDS. - Decided in favour of assessee. - ITA No.5229/Del/2019 - - - Dated:- 23-6-2022 - Sh. N. K. Billaiya, Accountant Member And Sh.Yogesh Kumar Us, Judicial Member For the Appellant : Sh. Deepesh Garg, Advocate For the Respondent : Sh. R. S. Yadav. SR. DR. ORDER PER N. K. BILLAIYA, AM: This appeal filed by the assessee is preferred against the order of the CIT(A)-31, New Delhi dated 29.04.2019 for A.Y. 2016-17. 2. The grievance of the assessee read as under :- 1. That having regard to the facts and circumstances of the case, Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2014-15 and pointed out that on the identical set of facts the penalty has been deleted by this Tribunal. 4. Per contra the DR could not bring any distinguishing decision in favour of the revenue. 5. We have carefully perused the orders of the authorities below. We find that the penalty order dated 15.01.2018 was a consolidated order for two assessment years i.e. A.Y.2014-15 and 2016-17. Since the underlying facts are identical in A.Y.2014-15 and 2016-17 the AO framed a common order levy of penalty u/s. 271C of the Act. 6. We find that this Tribunal in ITA No.7674/Del/2019 for A.Y. 2014-15 has deleted the impugned penalty. The relevant findings read as under :- 2. As per its grounds of appeal, the assessee has challenged the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19.6.2018 Subject: Clarification on TDS Deductions on EDC Payments. Please refer to the matter cited as subject above. 1. Section 2(g) of the Haryana Development and Regulation of Urban Areas Act, 1975 defines that external development works (hereinafter referred as EDW) shall includes any or all infrastructure development works like water supply, sewerage, drains, provisions of treatment and disposal of sewage, sullage and storm water, roads, electrical works, solid waste management and disposal, slaughter houses, colleges, hospitals, stadium/sports complex, fire stations, grid sub-stations etc. and/or any other work which the Director may specify to be executed in the periphery of or outside colony/area for the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EDC is being deposited in the consolidated fund of the State under Major Receipt Head-0217 receipts and all license/CLU holders have also been directed vide order dated 12.05,2017 that payment of EDC in respect of license/CLU granted by TCP Deptt. may be made online through e-payment gateway or in shape of demand drafts favouring Director, Town 6 Country Planning, Haryana. Required funds for execution of development works are released to HSVP after granting the sanction from the Finance Department. It is, therefore, clarified that HSVP is only an executing agency for and on behalf of State Govt. for carrying out EDW for which funds are given to HSVP by the Govt. through TCP Deptt. Since, payment for EDC has been made to TCP Deptt. of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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