GOLFWORX VENTURES PRIVATE LIMITED,DELHI vs. ITO WARD 74(3), NEW DELHI

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ITA 8420/DEL/2025Status: DisposedITAT Delhi13 May 2026AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it appropriate to allow the assessee an opportunity to contest the issue on merits. The matter was restored to the Assessing Officer for a fresh hearing and order.

What were the facts?

The assessee's appeals were filed with a delay, which was condoned. The core issue involved Common Area Maintenance (CAM) charges being treated as rent by the Assessing Officer, leading to a demand for TDS.

What were the issues?

Whether Common Area Maintenance (CAM) charges are to be treated as rent for the purpose of TDS deduction under the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 201(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH, DELHI

Before: SHRI S RIFAUR RAHMAN & SHRI ANUBHAV SHARMA

Hearing: 25.03.2026Pronounced: 25.03.2026

PER ANUBHAV SHARMA, JM:

These appeals preferred by the assessee against the order of the Ld.

Commissioner of Income-tax (Appeal)/Addl/JCIT-1, Pune (hereinafter

referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in

appeals filed before him against the order of the ld. Assessing Officer

(hereinafter referred to as the Ld. AO, for short) passed u/s 201(1)/201(1A)

of the Income-tax Act, 1961 (hereafter referred to as ‘the Act’). Further

details of the orders of the lower authorities are as under:

ITA No. Ld. FAA who Appeal No. & Date of order of AO who passed the &AY passed the appellate the Ld. FAA assessment order & order Date of order 8419/D/25 Addl/JCIT-1, Pune DIN & Order No : ITO, Ward 74(3) 2011-12 ITBA/APL/S/250/2025- Dated 26.03.2018 26/1078610376(1) Dated 17.07.2025 8420/D/25 CIT(A)-31, Delhi DIN & Order No : ITO, Ward 74(3) 2012-13 ITBA/APL/S/250/2025- Dated 27.03.2019 26/1077112598(1) Dated 17.06.2025

2.

On hearing both sides we find that appeal ITA No. 8419/Del/2025 is

filed with the delay of 76 days and ITA No. 8420/Del/2025 is filed with the

delay of 106 days and an application for condonation of delay has been

P a g e | 3 ITA Nos. 8419 & 8420/Del/2025 Golfworx Ventures Pvt. Ltd. (AY: 2011-12 & 2012-13) filed.Given the period of delay not being of substantial period and the reason

cited the delay iscondoned and appeals admitted for hearing.

3.

Ld. Counsel submitted that company stopped its operation from 2016

and for that reason could not contest the issue before ld. tax authorities

below. The issue arise out of Common Area Maintenance (CAM) charges,

which are considered as rent by the ld. AO, leading to alleging it required

deduction of tax thus to consider assessee as an assessee in default u/s 201(1)

of the Act for which ld. counsel has relied numerous judicial decision to

contest that no TDS is to be deducted in case of CAM charges.

4.

In the light of aforesaid we consider it appropriate case to give assessee

an opportunity to contest on merits. The issue on merits is restored to the files

of ld. Assessing Officer to give fresh opportunity of hearing to the assessee

and pass orders afresh. The appeals are allowed for statistical purposes.

Order pronounced in the open court on 25.03.2026

Sd/- Sd/- (S.Rifaur Rahman) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 13.05.2026 Rohit, Sr. PS

P a g e | 4 ITA Nos. 8419 & 8420/Del/2025 Golfworx Ventures Pvt. Ltd. (AY: 2011-12 & 2012-13) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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