MOHAMMAD YUNUS,KALABURAGI vs. INCOME TAX OFFICER, WARD-1 & TPS, KALABURAGI

ITA 1886/BANG/2025Status: DisposedITAT Bangalore15 June 2026AY 2022-235 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal against disallowances under Section 40(a)(ia) for non-deduction of TDS was dismissed by the CIT(A) due to non-compliance. The disallowances pertained to transactions under Section 194Q and hire purchase charges.

What did the Tribunal hold?

The Tribunal found that tax was collected at source under Section 206C(1H) for the transactions in question, negating the need for TDS under Section 194Q. It also noted that declarations under Section 194C(6) were submitted for transport payments.

What were the issues?

Whether disallowances under Section 40(a)(ia) are valid when tax has been collected at source under Section 206C(1H) or when valid declarations under Section 194C(6) are provided.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 194Q,Section 206C(1H),Section 194C(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI KESHAV DUBEY

PER PRASHANT MAHARISHI, VICE – PRESIDENT

1.

This appeal is filed by Mr. Mohammad Yunus against the appellate order passed by the National Faceless Appeal Centre, Delhi (NFAC) [ld. CIT(A)] dated 30.6.2025 wherein the appeal filed by the assessee against the assessment order dated 17.3.024 passed u/s. 143(3) of the Income Tax Act, 1961 [the Act] by the National Faceless Assessment Centre, Delhi [ld. AO] was dismissed.

2.

The assessee is aggrieved and in appeal before us on the two disallowances confirmed u/s. 40(a)(ia) of the Act.

3.

The brief facts of the case show that assessee is an individual carrying on business of transportation under t

The order continues below.

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