Law:

Section: 120,153,161,161(1),161(1A),161(2),175,17 6,177,177(1),182(1),205,236(1)

THIS ORDER PASSED BY: SHAHID MASOOD MANZAR, CHAIRMAN:---.--- These appeals as well as miscellaneous applications (amended grounds) have been filed against the four separate orders No. 67 to 70 /2017 dated 21-07-2017 passed by learned CIR (A-III) Rawalpindi. The Appellant is a Non-profit Organization which is registered as a Trust under the Trust Act, 1882, however, the appellant's profile is reflecting its status as an AOP. .The Appellant is engaged primarily in operating Medical Dental Colleges and Teaching Hospitals. In ordinary course of business withholding tax was not properly deducted and proper statements in respect thereof were also not filed. The assessing officer started recovery proceedings u/s 161. Show cause notice was issued requiring the appellant to explain its position. The assessing officer specifically required the appellant to submit list of students alongwith names CNICs of their parents. He also requisition class-wise details of dental medical batches of students and fee structure applicable during the period under consideration. Series of notices letters were issued seeking appellants clarification on different aspects of the case. The available details were duly provided by the appellant. During the course of these proceedings the appellant admitted that withholding tax was not properly deposited , hence, the appellant voluntarily submitted the balance amount of withholding tax of total amounting to Rs.49,337,375/- (divided as Rs.9,193,835/-, Rs. 10,919,769/- Rs. 10,045,392/- and Rs. 19,178,379/- for tax years 2014 to 2017 respectively) relating to years under appeal. The balance amount was deposited along with the calculation of such tax deficiency along with the reconciliation of (Bank Credits) with the Receipts Declared and the portion of the receipts that pertains to the Educational fee which was subject to advance tax for the periods under consideration, the same have also been made part of the order by the OIR. The appellant with reference to its letter dated May 15, 2017 has also claimed that the said amount was deposited with immediate effect after thorough discussion and evaluation of the reconciliations, not only by the OIR but…

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