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Sri Kauvery Medical Care [ India ] Ltd, ... vs Acit Tds Circle, Madurai on 19 May, 2023 cites

Commissioner Of Income Tax Tds-2, ... vs Saifee Hospital Trust on 6 March, 2019

In the instant case, the appellant has not credited or paid such amount to the doctors. In fact there is no dispute with regard to the fact that doctors have directly collected fees from the patients and assessee neither collected nor credited or paid to the doctors accounts in their books of account. Since, assessee did not credited or paid to the doctors accounts, the question of deduction of TDS u/s. 194J of the Act on impugned payment does not arise and this legal :-10-: ITA. No: 427/Chny/2022 principal is supported by the decision of Hon'ble High Court of Bombay in the case of CIT vs Saifee Hospital Trust [2019] 262 Taxman 461 (Bom), where it has been clearly held that when the Assessing Officer fails to bring on record to show that any amount of fees was credited in doctors account or paid to doctors by assessee, impugned assessment order passed by the Assessing Officer was not sustainable.
Bombay High Court Cites 8 - Cited by 2 - M S Sanklecha - Full Document

Acit, Chennai vs Tamil Nadu Medicinal Plant Farms & ... on 31 May, 2017

The ITAT, Delhi Benches in the case of ACIT vs Indraprastha Medical Corpn. Ltd [2009] 33 SOT 261 (Delhi), had considered an identical issue and held that when the Assessing Officer had failed to bring anything on record to show that the fees in question remained with the assessee hospital or that the doctors/consultant had provided their specialized services on behalf of the assessee hospital, there was no scope to treat the assessee as an assessee in default under the provisions of section 201(1) of the Act. In this case, there is no dispute with regard to the fact that the assessee has provided a platform for the doctors and patients, where the doctor provide service to patients and collect fees directly from the said patients. It was not a case of the Assessing Officer that the assessee has collected fees from the patients and credited to accounts of the doctors or paid to the account of the doctors :-11-: ITA. No: 427/Chny/2022 to invoke provisions of section 194J of the Act. Therefore, we are of the considered view that the Assessing Officer and CIT(A) are erred in treating assessee as an assessee in default u/s. 201(1) & 201(1A) of the Act. Thus, we direct the Assessing Officer to delete additions made towards short recovery of TDS and interest thereon u/s. 201(1) & 201(1A) of the Act.
Income Tax Appellate Tribunal - Chennai Cites 0 - Cited by 2 - Full Document
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