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2023 (6) TMI 124 - AT - Income TaxAssessee in default u/s 201(1) on non-payment of TDS - non deposit of TDS deducted to the account of the Central Government - assessee pleaded that in view of the second proviso to section 201(1) of the Act, the assessee cannot be treated as an ‘assessee in default’ - CIT(A) observed that the second proviso to section 201(1) was introduced in the statute only w.e.f. 01.07.2012 and, hence, the said certificate filed by the assessee in Form No.26A from the Chartered Accountant of Payee cannot be used for the year under consideration as a shelter for not to be treated as an ‘assessee in default. HELD THAT:- The second proviso to section 201(1) of the Act, though introduced w.e.f. 01.07.2012 have been held to be retrospective in operation by the decision of Ansal Landmark Township Pvt. Ltd. [2015 (9) TMI 79 - DELHI HIGH COURT] - Hence, the contention of the ld.CIT(A) in this regard is dismissed. AO in his order had treated the assessee as an ‘assessee in default’ in respect of various payments made which falls within the ambit of provisions of sections 194C, 194A, 194I, and 194J, but on perusal of Form No.26A filed by the assessee we find that only the payments that are covered u/ss 194A and 194J of the Act were included therein. The said certificate is silent with regard to the payments that are covered u/s 194I and 194C of the Act. Moreover, the figures mentioned in Form No.26A does not exactly match with the figures pointed out by the ld. AO in his order. Thus we restore this issue to the file of AO for denovo adjudication in accordance with law. assessee is also directed to furnish complete reconciliation of the payments with the corresponding TDS element thereon and also reconcile the same with Form No.26A issued by the Chartered Accountant of SREI Infrastructure Finance Ltd - Appeal of the assessee is allowed for statistical purposes.
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