International Education & Research Foundation v. Dy. CIT

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The Tax Publishers2024 TaxPub(DT) 1190 (Ahd-Trib) IN THE ITAT, AHMADABAD BENCH ANNAPURNA GUPTA, A.M. & SIDDHARTHA NAUTIYAL, J.M. International Education & Research Foundation v. Dy. CIT ITA Nos. 182 & 183/AHD/2020 8 March, 2024 Appellant by: Dhinal Shah, A.R. Respondent by: Ramesh Kumar, Sr. D.R. ORDER *Siddhartha Nautiyal, J.M.* Both the appeals have been filed by the Assessee against the orders passed by the learned Commissioner (Appeals)-13, (in short Ld. CIT (A)), Ahmadabad vide Orders dated 28-6-2019 passed for the assessment years 2017-18 and 2018-19. 2. The assessee has raised the following grounds of appeal:- ITA No. 182/AHD/2020 (A.Y. 2017-18) 1. The learned Commissioner (Appeals)-13 Ahmadabad has erred in charging Tax Deducted at Sources provision on Annual Payment made to the international boards through affiliation with IBO, Cambridge etc.. under the head authorization fee, fee for enrolment, license fee, registration fee as per the provision of Income Tax Act and the respective Double Taxation Avoidance Agreement, Copy right Act 1957 and Trade Mark Act 1999, under section 9(1)(vi) read with section 195 of the act. The added Tax Deducted at Sources of Rs. 1,56,598 on the payment of Rs. 15,65,984 should be deleted. 2. The learned D.C.I.T, Intl. Tax, Ahmadabad has erred in charging interest under section 201 and 201(1)(A) of the income tax act, 1961 on the payment made to International boards without deducting Tax Deducted at Sources under section 195. The added Interest of Rs. 29,159 should be deleted. 3. The appellant craves, to add, amend, alter, edit, delete, modify and change all or any of the grounds of appeal at the time of or before hearing of this appeal. ITA No. 183/AHD/2020 (A.Y. 2018-19) 1. The learned D.C.I.T., Intal. Tax., Ahmadabad has erred in charging Tax Deducted at Sources provision on Annual Payment made to the international boards through affiliation with IBO, Cambridge etc.. Under the head authorization fee, fee for enrolment/license fee/registration fee as per the provision of Income Tax Act and the respective Double Taxation Avoidance Agreement, Copy right Act 1957 and Trade Mark Act 1999, under section 9(1)(vi) read with section 195 of the act. The added Tax Deducted at Sources of Rs. 2,30,091 on the payment of Rs. 23,00,915 should be deleted. 2. The learned D.C.I.T, Intl. Tax, Ahmadabad has erred in charging interest under section 201 and 201(1)(A) of the Income Tax Act, 1961 on the payment made to International boards without deducting Tax Deducted at Sources under section 195. The added Interest of Rs. 13,806 should be deleted. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2024 TaxPub(DT) 1190 (Ahd-Trib)

IN THE ITAT, AHMADABAD BENCH

ANNAPURNA GUPTA, A.M. & SIDDHARTHA NAUTIYAL, J.M.

International Education & Research Foundation v. Dy. CIT

ITA Nos. 182 & 183/AHD/2020

8 March, 2024

Appellant by: Dhinal Shah, A.R.

Respondent by: Ramesh Kumar, Sr. D.R.

ORDER

Siddhartha Nautiyal, J.M.

Both the appeals have been filed by the Assessee against the orders passed by the learned Commissioner (Appeals)-13, (in short Ld. CIT (A)), Ahmadabad vide Orders dated 28-6-2019 passed for the assessment years 2017-18 and 2018-19.

2. The assessee has raised the following grounds of appeal:-

ITA No. 182/AHD/2020 (A.Y. 2017-18)

1. The learned Commissioner (Appeals)-13 Ahmadabad has erred in charging Tax Deducted at Sources provision on Annual Payment made to the international boards through affiliation with IBO, Cambridge etc.. under the head authorization fee, fee for enrolment, license fee, registration fee as per the provision of Income Tax Act and the respective Double Taxation Avoidance Agreement, Copy right Act 1957 and Trade Mark Act 1999, under section 9(1)(vi) read with section 195 of the act. The added Tax Deducted at Sources of Rs. 1,56,598 on the payment of Rs. 15,65,984 should be deleted.

2. The learned D.C.I.T, Intl. Tax, Ahmadabad has erred in charging interest under section 201 and 201(1)(A) of the income tax act, 1961 on the payment made to International boards without deducting Tax Deducted at Sources under section 195. The added Interest of Rs. 29,159 should be deleted.

3. The appellant craves, to add, amend, alter, edit, delete, modify and change all or any of the grounds of appeal at the time of or before hearing of this appeal.

ITA No. 183/AHD/2020 (A.Y. 2018-19)

1. The learned D.C.I.T., Intal. Tax., Ahmadabad has erred in charging Tax Deducted at Sources provision on Annual Payment made to the international boards through affiliation with IBO, Cambridge etc.. Under the head authorization fee, fee for enrolment/license fee/registration fee as per the provision of Income Tax Act and the respective Double Taxation Avoidance Agreement, Copy right Act 1957 and Trade Mark Act 1999, under section 9(1)(vi) read with section 195 of the act. The added Tax Deducted at Sources of Rs. 2,30,091 on the payment of Rs. 23,00,915 should be deleted.

2. The learned D.C.I.T, Intl. Tax, Ahmadabad has erred in charging interest under section 201 and 201(1)(A) of the Income Tax Act, 1961 on the payment made to International boards without deducting Tax Deducted at Sources under section 195. The added Interest of Rs. 13,806 should be deleted.