KATRAGADDA VARALAKSHMI,KOVVUR vs. INCOME TAX OFFICER, TDS WARD-1, ELURU

ITA 709/VIZ/2025Status: DisposedITAT Visakhapatnam16 September 2026AY 2024-257 pages
AI SummaryAllowed

What were the facts?

The assessee filed TDS statements without deducting TDS on payments to transporters, citing Section 194C. The AO computed short deduction of TDS and interest for non-linking of PAN with Aadhaar. The CIT(A) remanded the issue to the AO for verification.

What did the Tribunal hold?

The Tribunal held that if the assessee linked PAN with Aadhaar on or before the specified due date as per CBDT circulars, the benefit should be extended. The AO was directed to verify the claim regarding PAN-Aadhaar linking and declarations under Section 194C(6).

What were the issues?

Whether short deduction of TDS and interest is leviable when PAN was linked with Aadhaar after the due date but within the extended period as per CBDT circulars, and if declarations under Section 194C(6) are valid.

Which sections of the Income-tax Act were involved?

Section 194C,Section 201(1),Section 201(1A),Section 194C(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH,

PER MANJUNATHA G., A.M :

This appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short “NFAC”], Delhi, dated 03.10.2025, pertaining to the assessment year 2024-25. 2. The brief facts of the case are that the ass

The order continues below.

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