MALIWAL BHERULAL JAGNNATH HUF,JAMNAGAR vs. INCOME TAX OFFICER WARD 1(3), JAMNAGAR, JAMNAGAR

ITA 855/RJT/2026Status: DisposedITAT Rajkot21 September 2026AY 2012-137 pages
AI SummaryAllowed

What were the facts?

The assessee, engaged in the scrap business, failed to collect Tax Collected at Source (TCS) on sales amounting to Rs. 25,42,09,224/-. The assessee claimed to have submitted Form 27C and declarations in Form 27BA, but these were filed belatedly and with the wrong authority.

What did the Tribunal hold?

The Tribunal held that a minor delay in filing declarations in Form 27C or Form 27BA does not defeat the assessee's claim for non-collection of TCS, following the precedent of the jurisdictional High Court. The procedural lapse was not considered a reason to invoke the liability.

What were the issues?

Whether a procedural lapse in belatedly filing declarations with the wrong authority for TCS exemption can lead to the imposition of TCS liability and penalties.

Which sections of the Income-tax Act were involved?

Section 206C(1),Section 206C(1A),Section 206C(6),Section 206C(7),Section 272A(2)(k)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri Sagar Shah, Ld. AR
For Respondent: Shri Shishir Kumar, Ld. Sr. DR
Hearing: 27/07/2026Pronounced: 21/09/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year 2012- 13, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by Commissioner of Income-tax (Appeals), dated 10.03.2026, which in turn arises out of an order passed by the Assessing Officer u/s 206C(6) and 206C(7) of the Act, on 15.05.2017. 2. The grounds of appeal raised by the assessee are as follows:

1.

On the basis of the facts and circumstances of the

The order continues below.

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