SARDA DEVI CHECHANI,UDAIPUR vs. ITO WARD TDS, UDAIPUR, UDAIPUR

ITA 904/JODH/2025Status: DisposedITAT Jodhpur13 May 2026AY 2011-126 pages
AI SummaryAllowed

What were the facts?

The assessee, engaged in trading minor forest produce, was levied with demand for short collection of TCS and interest on the sale of 'Phuwar'. The ITAT had previously remanded the issue to the AO for verification. The assessee contended that 'Phuwar' was not defined as forest produce at the relevant time.

What did the Tribunal hold?

The Tribunal held that 'Phuwar' was only defined as minor forest produce by the State Government in 2015. Therefore, the assessee could not be held liable for TCS collection before that date. The additions and interest were deleted.

What were the issues?

Whether the assessee was liable to collect TCS on 'Phuwar' when it was not defined as minor forest produce under the Income Tax Act or relevant State Government Acts at the time of the transactions.

Which sections of the Income-tax Act were involved?

Section 206C(6A),Section 206C(7)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: DR. MITHA LAL MEENA, HON’BLE & SHRI SUDHIR PAREEK, HON’BLE

For Appellant: Shri Shrawan Kumar Gupta
For Respondent: Smt. Ayushi Sharma, JCIT-DR

DR. MITHA LAL MEENA, A.M.: These appeals are filed by assessee against the separate order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the NFAC/CIT(A)] dated 14.08.2025 with respect to the assessment year 2011-12 to 2013-14. 2. The appellant has raised common grounds of appeal on identical facts in all the three appeals, therefore the grounds of appeal are taken from ITA No. 904/Jodh/2025 as a lead case with respect to assessment year 2011-12 for discussion: (Assessment Year-2011-12 to 2013-14) “1. The impugned order u/s 206C(6A)/206C(7) rws 254 dated 09.12.2024 is bad in law. illegal, invalid and on facts of the

The order continues below.

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