Assessee bank was tenant of temple property. \u00a0It had deducted TDS from rent paid to temple at the rate of 20%. The temple objected to TDS deduction, relying on a 1994 letter from the Income Tax Department and its religious status, claiming it was not required to be registered under section 12A. The Temple made claim on the bank as arreras of rent\u00a0 and claimed refund from the petitioner. The assessee (DBS Bank) filed a writ petition seeking quashing of the temple\u2019s demand and a refund of \u20b972.73 lakhs deposited under protest, which included the TDS amount. The Temple contended that it was registered under section 12A and, therefore, no TDS was to be deducted. Court held that since no steps were taken by temple at relevant point of time to establish that TDS need not be deducted, assessee was not in error in deducting TDS amount.Temple was directed to file an appropriate proceedings and seek a refund from Income tax department.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 194-I : Deduction at source-Rent-TDS from rent paid to temple-No steps were taken by temple at relevant point of time to establish that TDS need not be deducted-Assessee was not in error in deducting TDS amount-TDS amount cannot be claimed as arrearas-Temple was directed to file an appropriate proceedings and seek a refund from Income tax department.[S. 12A, 197, 197A, Art. 226] <\/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-59336","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fr2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59336","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=59336"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59336\/revisions"}],"predecessor-version":[{"id":59337,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59336\/revisions\/59337"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}