appear to be justified in holding
that the delay in submitting 27C Form by the buyer to the seller only
entails initiation of penal provisions ... that forms were collected and could not be filed. The CIT(A) found
that the assessee has complied the conditions of obtaining Forms 27C
appear to be justified in holding
that the delay in submitting 27C Form by the buyer to the seller only
entails initiation of penal provisions ... that forms were collected and could not be filed. The CIT(A) found
that the assessee has complied the conditions of obtaining Forms 27C
account or on receipt of the money and no
declaration in Form 27C as required under Rule 37C was also
received. After the inspection ... assessees collected Form 27C
declaration and filed the same only before the Assessing Officer.
According to the Ld. D.R., Form 27C
Power Pvt. Ltd. as all the parties
have furnished the required form No.27C at the time of
purchase of materials.
2. That ... penalized for non-
submission of the forms, as per the findings the assessee collected form
No.27C in respect of parties. On perusal
considering the
assessee's claim in respect of declaration in Form 27C
2 ITA 25 & 26/JP/2017_
ITO (TDS-2) Vs Chandmal ... case, the AO is directed to verify whether declarations in
Form 27C as mandated by sec. 206C(1A), have been filed in the
requisite form
appellant has treated this material as 'Scrap' and obtained Form 27C from the manufactures
and no TCS is to be collected on these ... Furnishes to the seller a duly verified declaration in the prescribed form (Form 27C) that
such goods are to be utilized for the purposes
benefit in view of returns filed by the
purchase/submissions of Forms No. 27C, obtained from manufactures, and the
conduct of the appellant himself indicates ... 206C because otherwise appellant
was not required to furnish form 27C obtained from the manufacturers. The
counsel of the appellant has failed
sales
made to traders and allowed the benefit in view of Forms No 27C, obtained
from manufacturers, and the conduct of the appellant himself indicates ... 206C
because otherwise appellant was not required to furnish form 27C obtained
from the manufacturers. The counsel of the appellant has failed
collection of
TCS on sale of scrap to manufacturer where Form No.27C have
been filed with the department even though the same were filed ... facts in
directing not to charge interest on sales where Form No.27C are
filed belatedly and after detection of default by the department
considering the assessee's claim in respect of
declaration in form 27C which was required to be received at the time
of purchase
