SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LTD,BHOPAL vs. DCIT/ACIT 1(1), BHOPAL, AYAKAR BAHWAN

ITA 566/IND/2025Status: DisposedITAT Indore14 May 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT restored the matter to the CIT(A) for fresh adjudication, allowing the assessee an opportunity to present their case. The tribunal emphasized the principle of natural justice and directed the assessee to ensure compliance.

What were the facts?

The assessee, a co-operative society, faced a significant demand for non-deduction of TDS and interest. The CIT(A) dismissed the assessee's appeal ex-parte, citing a lack of satisfactory explanation.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without following the procedure laid down in Section 250(6). Whether the assessee should be granted a fresh opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A),Section 194H,Section 194J,Section 250(6)

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 Praveen Kumar Bansal, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 11.05.2026Pronounced: 14.05.2026

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

Feeling aggrieved by the order of first-appeal dated 30.04.2025 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-1, Mumbai [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 25.03.2023 passed by learned DCIT (TDS), Bhopal [“Ld. AO”] u/s 201(1) & 201(1A) of Income-tax Act, 1961 [“the Act”] for Financial Year 2015-16 (Quarter-1 to 4) relevant to Assessment-Year [“AY”] 2016-17, the assessee

Saharayn Universal Multipurpose Society Ltd. ITA No. 566/Ind/2025 - AY 2016-17

has filed this appeal on the grounds mentioned in Appeal Memo (Form No.

36).

2.

The

The order continues below.

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