Case Law Details
Principal Sri Sathya Sai College for Women Vs ITO (ITAT Jaipur)
Assessee college has issued appointment letters to teachers/ lecturers/ staff members from time to time to whom salary was paid. The monthwise salary sheet was also prepared by the college on the basis of the attendance register of the employees. The salary was paid to the employees and due taxes are being deducted u/s 192 of the I.T. Act, 1961. From the record, I found that the assessee is running a college for women under a registered society in the name ‘’Sri Satyha Sai College for Women” at Jawahar Nagar, Jaipur. The assessee has appointed teachers/ lecturers and staff for full time employment as per terms of appointment letter issued by the college. The assessee is paying monthly fixed salary as per the terms of employment of service. The appointment is made under an employer-employee relationship between the college and the teachers/lecturers/ staff. I also found that the college authorities has full control over the teachers/ lecturers/ staff as per their working hours and working days fixed by the employer and they were also supposed to do other work related to the college activities as and when required. Since there was employee and employer relationship between the college teachers/lecturers/staff, therefore, tax on the salary paid to them was correctly deductible u/s 192 of the Act. I also found that in order to establish employee and employer relationship between the college teachers/lecturers/staff, the assessee also produced salary registers and appointment letters before the lower authorities.
FULL TEXT OF THE ITAT JUDGEMENT
These are the appeals filed by the assessee against three different orders of the ld. CIT(A)-3, Jaipur dated 15-03-2018 for the Assessment Years 2012-13 to 2014-15, in the matter of order passed u/s 201(1)/201(1A) of the I.T. Act, 1961.
2.1 The common ground raised by the assessee in all the three Assessment Years relate to treating the assessee in default u/s 201(1)/201(1A) of the Act by the AO for non-deduction of tax at source u/s 194J on payments made to employees.
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