STAR DWELLINGS PRIVATE LIMITED,BHOPAL vs. ITO,2(1), BHOPAL, BHOPAL

ITA 640/IND/2025Status: DisposedITAT Indore20 May 2026AY 2018-197 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal remanded the matter back to the Assessing Officer (AO) to examine the Form No. 26A filed by the assessee. The AO is to consider the assessee's claim and decide the matter afresh.

What were the facts?

The assessee company declared a total income of Rs. 35,200/- for AY 2018-19. The AO made a disallowance of Rs. 78,30,340/- under Section 40(a)(ia) for non-deduction of TDS on payments made to M/s Fastrack Real Estate.

What were the issues?

Whether the disallowance under Section 40(a)(ia) is sustainable when the payee has furnished their return of income and paid the due tax, as evidenced by Form 26A?

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI

For Appellant: Shri Soumya Bumb, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 19.05.2026Pronounced: 21.05.2026

Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first-appeal dated 03.07.2025 passed by learned Commissioner of Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 16.12.2020 passed by learned National e-Assessment Centre, Delhi [“AO”] u/s 143(3) r.w.s. 143(3A)&(3B) of Income-tax Act, 1961 [“the Act”] for Star Dwellings Pvt. Ltd. AY 2018-19

Assessment-Year [“AY”] 2018-19, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

2.

Although the Ld. AR for the assessee had filed an application seeking

adjournment, he appeared in person in open court

The order continues below.

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