STATE BANK OF INDIA NARODA ROAD BRANCH,NARODA vs. THE INCOME TAX OFFICER, TDS, WARD-3, AHMEDABAD, AHMEDABAD

ITA 2826/AHD/2026Status: PendingITAT Ahmedabad16 September 2026AY 2017-189 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee could not be treated as an assessee in default as it was bound by the interim directions of the Madras High Court. The obligation to deduct tax at source yielded to binding judicial orders.

What were the facts?

The assessee, State Bank of India, did not deduct TDS on Leave Travel Concession (LTC) paid to employees for foreign journeys due to interim orders from the Madras High Court. The Assessing Officer treated the bank as an assessee in default for non-deduction.

What were the issues?

Whether the assessee bank is liable as an assessee in default for not deducting TDS on LTC payments when it was prevented by court orders from doing so.

Which sections of the Income-tax Act were involved?

Section 192,Section 201(1),Section 201(1A),Section 10(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: Shri Tapas Ram Misra & Shri R. Govindarajan

For Appellant: Shri Dinesh Nair, A.R
For Respondent: Shri Deependra Kumar, Sr. D.R

PER R. GOVINDARAJAN, ACCOUNTANT MEMBER:

The assessee has filed the appeal against the order dated 12-03- 2026 passed by Commissioner of Income Tax (Appeals)/Addl/JCIT(A)-2, Siliguri (in short, referred to as the CIT(A)) u/s. 250 of the Income Tax Act, 1961 (herein referred to as “the Act”) relating to Assessment Year 2017-18. Condonation of delay

2.

There was delay of 78 days in filing of appeal before the Tribunal. Change of official incumbent dealing with taxation matter and procedural compliance relating to digital signature mapping etc. were cited as the reasons for delay. Delay is condoned. State Bank of India Naroda Road Branch, A.Y. 2017-18

3.

The a

The order continues below.

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