JAGANNATH TRUCK OWNERS ASSOCIATION,PARADEEP vs. DY.CIT, CIRCLE 1(1),CUTTACK., CUTTACK

ITA 368/CTK/2025Status: DisposedITAT Cuttack24 April 2026AY 2018-199 pages
AI SummaryRemanded

What were the facts?

The assessee, an association of truck owners, received payments on behalf of its members and disbursed them without deducting TDS. The Assessing Officer disallowed these payments under Section 40(a)(ia) for non-deduction of TDS under Section 194C(2). The CIT(A) dismissed the appeal.

What did the Tribunal hold?

The Tribunal found that the issue of TDS applicability and the doctrine of mutuality were not adequately addressed. Therefore, the matter was remitted back to the CIT(A) for a fresh adjudication on both the legal and merit aspects.

What were the issues?

Whether TDS was deductible on payments made by the association to its members, and the applicability of the doctrine of mutuality to the association's operations.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 194C(2),Section 194C(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Hearing: 08.04.2026Pronounced: 24.04.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax, (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)], dated

2 Jagannath Truck Owners Association 23.05.2025, DIN & Order No. ITBA/NFAC/S/250/2025- 26/1076397402(1) on the following grounds of appeal:

“1. That on facts, and in the circumstances of the case and in law, the CIT(A), NFAC-Delhi, [here in after referre

The order continues below.

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