BHANDARI BROS,BUNDI vs. BUNDI, BUNDI

ITA 1820/JPR/2025Status: DisposedITAT Indore25 June 2026AY 2022-2310 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that even if TDS was wrongly deducted in the assessee's hands under Section 194Q, the assessee is entitled to the credit as the amount was deducted from their income and paid to the government. The CIT(A)'s denial of credit was not in accordance with law.

What were the facts?

The assessee, a Kacchha Arahtia, claimed TDS credit for Rs. 2,37,479/-. The CPC restricted this credit to Rs. 10,037/- because the TDS was deducted under Section 194Q on turnover, not on the commission income declared by the assessee. The CIT(A) upheld this decision.

What were the issues?

Whether TDS deducted under Section 194Q in the hands of a commission agent, on turnover instead of commission income, is eligible for credit to the assessee. Whether the CIT(A) was justified in upholding the denial of TDS credit.

Which sections of the Income-tax Act were involved?

Section 194Q,Section 194A,Section 194H,Section 199

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA

Hearing: 22.06.2026Pronounced: 25.06.2026

Both the present appeals have been filed by the assessee against the same order passed by the Office of the Commissioner of Income Tax, Appeal Addl/ JCIT (A)-09, Mumbai (hereinafter referred to as “Ld. CIT(A)”), dated 25.10.2025 under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

At the outset, ld. Counsel for the assessee stated that since both the appeals of the assessee are against the same order of the Ld.

P a g e | 2 ITA Nos.1820 and 1831/JPR/2025 Bhandari Bros CIT(A), therefore, he seeks to withdraw the assessee’s appeal in ITA No.1820/JPR/2025. An application to this fact was filed before me.

3.

Ld. DR fairly agreed to the same.

4.

In view of the same, the assessee’s appeal

The order continues below.

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