{"id":44606,"date":"2024-07-27T16:45:38","date_gmt":"2024-07-27T11:15:38","guid":{"rendered":"https:\/\/itatonline.org\/digest\/employees-provident-fund-organisation-v-dcit-tds-2023-203-itd-44-2024-227-ttj-583-bang-trib\/"},"modified":"2024-07-27T16:45:38","modified_gmt":"2024-07-27T11:15:38","slug":"employees-provident-fund-organisation-v-dcit-tds-2023-203-itd-44-2024-227-ttj-583-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/employees-provident-fund-organisation-v-dcit-tds-2023-203-itd-44-2024-227-ttj-583-bang-trib\/","title":{"rendered":"Employees Provident Fund Organisation. v. DCIT, TDS (2023) 203 ITD 44\/ (2024) 227 TTJ 583 (Bang) (Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Assessee is \u00a0an autonomous body to be construed as an executive limb of Central Government. Assessing Officer treated assessee as assessee-in-default \u00a0for non-deduction of TDS on perquisite value of unfurnished accommodation provided to its employees, and computed default along with interest under section 201\/1(A)\u00a0 Commissioner (Appeals) upheld the \u00a0order. On appeal the Tribunal held that assessee could not be held to be an assessee-in-default for reason that it was an organization under a Statute enacted by legislature. Further \u00a0since assessee collected license fee in form of House Rent Allowance from its employees against unfurnished accommodation, therefore, provisions of TDS will not apply. (AY. 2011-12 to 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 :  Deduction at source-Failure to deduct or pay-Salaries-Perquisites-Non-deduction of TDS-Collection of license fee in form of house rent allowance  from its employees-Unfurnished accommodation-Organization under a Statute enacted by legislature-Provisions  of TDS will not apply.[S. 15, 17 , 201(1), 201(IA)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-44606","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bBs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44606","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=44606"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44606\/revisions"}],"predecessor-version":[{"id":44607,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/44606\/revisions\/44607"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=44606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=44606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=44606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}