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TMI Blog2025 (4) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... ajesh Kumar Dhanesta, Sr. DR ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: These assessee's twin appeals ITA No. 5062 & 5063/Del/2024 for Assessment Years 2011-12 and 2015-16, arise against the Addl./JCIT(A), Ranchi's DIN & order No. ITBA/APL/S/250/2024-25/1068058350(1) & 1066581499(1) dated 10.07.2024 and 28.08.2024, in proceedings u/s 201 of the Income Tax Act, 1961 (in short "the Act"); c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Kapoor Watch Company Pvt. Ltd. Vs. ACIT in ITA No. 889/Del/2020 has already settled the very issue in assessee's favour and against the department, regarding TDS deduction of such common area maintenance charges as under: "13. In the backdrop of our aforesaid deliberations, we concur with the claim of the id. AR that as the payments towards CAM charges are in the nature of contractual payments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sees on which TDS was deducted 2% Le u/s 194C of the Act. Observing, that payment of CAM charges were essentially a part of the rent, the AO treated the assessee as an assessee-in-default for short deduction of tax at source u/s 201(1)/201(1A) of the Act. On appeal, it was observed by the Tribunal that the CAM charges paid by the assessee did not form part of the actual rent that was paid to the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utandis to reverse the lower authorities action treating the assessee as the assessee in default u/s 201(1) of the Act in very terms. Ordered accordingly.
6. These assessee's twin appeals ITA Nos. 5062 & 5063/Del/2024 are allowed in above terms. A copy of this common order be placed in the respective case files.
Order Pronounced in the Open Court on 27/02/2025. X X X X Extracts X X X X X X X X Extracts X X X X
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