2022 (11) TMI 1053 - AT - Income Tax
Penalty u/s 271C - TDS u/s 194C - payments for Infrastructure Development Charges (IDC) has been made to Department of Town & Country, Haryana ( DTCP ) which itself is a government department - HELD THAT:- As decided in M/S. TULIP INFRATECH PRIVATE LIMITED [2022 (7) TMI 328 - ITAT DELHI] receipts on account of EDC are being deposited in the Consolidated Fund of the State, accordingly directions were issued to colonizer like present assessee, to not deduct TDS. Thus levy of penalty u/s 271C of the Act cannot be sustained. The grounds raised in the appeals are allowed.