STATE BANK OF INDIA GONDA BRANCH,GONDA vs. INCOME TAX OFFICER TDS, DCIT/ACIT, LUCKNOW, LUCKNOW

ITA 318/LKW/2026Status: DisposedITAT Lucknow30 June 2026AY 2017-185 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee bank was prevented from deducting tax due to the subsisting interim stay granted by the Madras High Court. Acting contrary to the court's order would have amounted to contempt.

What were the facts?

The assessee bank was held to be in default for failing to deduct TDS on Leave Fare Concession (LFC) paid to its employees. This was despite an interim stay granted by the Madras High Court on a circular regarding LFC for overseas visits.

What were the issues?

Whether the assessee bank can be treated as an assessee in default for non-deduction of TDS on LFC when there was a High Court stay order preventing such deduction.

Which sections of the Income-tax Act were involved?

Section 192,Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA

PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Addl/Joint Commissioner of Income-tax (Appeals)- 2, Siliguri dated 05.01.2026 pertaining to the assessment year 2017-18. The assessee has raised the following grounds of appeal: - “1. The Learned Commissioner of Income tax (Appeals) [“CIT(A)”] erred in confirming the order of the Assessing Officer (“AO”

The order continues below.

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