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2024 (1) TMI 113 - AT - Income TaxTDS u/s 194A - assessee in default u/s 201(1) - non deduction of tax at source on payment of external development charges (EDC) to Haryana Urban Development Authority (HUDA) - HELD THAT:- We find that the ld. CIT(A) had granted relief by placing reliance on the decisions of the co-ordinate bench of this tribunal [2019 (9) TMI 39 - ITAT DELHI] wherein it was held that the EDC paid to HUDA would not be liable for deduction of tax at source and accordingly the assessee cannot be treated as ‘assessee in default’ in terms of section 201(1) of the Act and no tax could be recovered from it for non-deduction of tax at source. Consequentially the assessee could not be made liable to pay interest u/s 201(1A) of the Act. Accordingly, the grounds raised by the revenue are dismissed.
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