SHAZIA KHAN,SITAPUR vs. INCOME TAX OFFICER, LAKHIMPUR

ITA 396/LKW/2026Status: DisposedITAT Lucknow09 June 2026AY 2024-254 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that TDS under Section 194J is not binding on statutory authorities and they must independently examine the nature of receipts. The matter was restored to the Assessing Officer for a fresh assessment.

What were the facts?

The assessee claimed presumptive taxation under Section 44AD for referral and facilitation services. The Assessing Officer and CIT(A) treated the income as professional income under Section 44ADA, solely based on TDS under Section 194J.

What were the issues?

Whether the assessee's referral and facilitation services qualify for presumptive taxation under Section 44AD, and if TDS under Section 194J is determinative of professional income.

Which sections of the Income-tax Act were involved?

Section 44AD,Section 44ADA,Section 194J,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

(A) This appeal vide I.T.A. No.396/LKW/2026 has been filed by the assessee for assessment year 2024-25 against impugned appellate order dated 18.03.2026 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1087537958(1) of Ld. Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. The grounds of appeal are as under:-

“1. That the learned CIT(A) erred in law and on facts in confirming the addition of 29,14,716 by holding that the provisions of section 44ADA are applicable to the appellant.

2.

That the learned CIT(A) failed to appreciate that the appellant is engaged in referral and facilitation services for financial products and not in any profession specified under section 44AA(1) of the Income-tax Act.

3.

That the learned CIT(A) erred in holding that the services

The order continues below.

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