ANDHRA PRADESH STATE CIVIL SUPPLIES CORPORATION LIMITED,VIJAYAWADA vs. INCOME TAX OFFICER (TDS), WARD-1,, ELURU

ITA 168/VIZ/2026Status: DisposedITAT Visakhapatnam29 May 2026AY 2019-2011 pages
AI SummaryRemanded

What were the facts?

The appellant, Andhra Pradesh State Civil Supplies Corporation Limited, failed to deduct TDS on payments made to commission agents and transporters. The TDS Officer initiated proceedings under sections 201 and 201(1A) for non-deduction of tax and levy of interest. The appellant contended that the recipients were cooperative societies and institutions meant for public welfare, exempt from tax.

What did the Tribunal hold?

The Tribunal decided to remit the matter back to the Assessing Officer. This was due to the submission of fresh evidence before the ITAT, which was not available to the lower authorities, particularly regarding the tax-exempt status of the recipients.

What were the issues?

Whether TDS was required to be deducted on payments made to commission agents and transporters, considering the nature and tax status of the recipients. The admissibility of additional evidence filed before the ITAT was also a consideration.

Which sections of the Income-tax Act were involved?

Section 201,Section 201(1A),Section 194H,Section 194C,Section 80P,Section 10(22),Section 2(31),Section 12A,Section 10(26AAB)

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अधिकरण, धिशाखापत्तनम पीठ, धिशाखापत्तनम INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM BENCH: DIVN BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI OMKARESHWAR CHIDARA, HON’BLE ACCOUNTANT MEMBER ITA Nos. 164, 166 & 168/VIZ/2026 (निर्धारण वर्ा/Assmt. Years: 2017-18, 2018-19, 2019-20) ANDHRA PRADESH STATE CIVIL INCOME TAX OFFICER (TDS), SUPPLIES CORPORATION WARD-1, LIMITED INCOME TAX OFFICE, 30, BHAGYALAKSHMI NAGAR 23-B-4-6/4, K. K. S. TOWERS, Vs. COLONY, GANDHI NAGAR, R. R. PET, ELURU-534002, HYDERABAD-500080, ANDHRA PRADESH TELANGANA (अपीलधर्थी Appellant) (प्रत्यर्थी Respondent)

Permanent Account Number of Assessee: AABCA7164R

ITA Nos. 165, 167 & 169/VIZ/2026 (निर्धारण वर्ा/Assmt. Years: 2017-18, 2018-19 & 2019-20) INCOME TAX OFFICER (TDS), ANDHRA PRADESH STATE CIVIL WARD-1, RAJAHMUNDRY-533105 HYDERABAD ANDHRA PRADESH (अपीलधर्थी Appellant) (प्रत्यर्थी Respondent)

Permanent Account Number of Assessee: AABCA7164R निर्धारिती द्वधिध/Assessee represented by: Shri DV Anjaneyulu, CA िधजस्‍व द्वधिध/Revenue represented by: Sri Prathap Sin

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