SHREE SHANKER TRADING CO,UDAIPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, UDAIPUR

ITA 212/JODH/2023Status: DisposedITAT Jodhpur31 August 2026AY 2015-166 pages
AI SummaryAllowed

What were the facts?

The assessee, a dealer in Dolma, Kanji, Ratanjot, and Fuhad, was treated as liable for Tax Collected at Source (TCS) under Section 206C of the Income Tax Act. The Assessing Officer (AO) considered these items as minor forest products based on a state notification, attracting TCS at 2.5%. The CIT(A) confirmed this liability.

What did the Tribunal hold?

The Tribunal held that 'minor forest products' are distinct from 'forest produce' and are not covered under Section 206C(1) of the Act. Therefore, the assessee was not liable to collect TCS on the sale of these items.

What were the issues?

Whether the sale of minor forest products attracts Tax Collected at Source (TCS) under Section 206C of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 206C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘DB’ BENCH, JODHPUR

Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Kirti Javaria, Adv
For Respondent: Ms. Prerna Choudhary, ACIT

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals are filed by the assessee as against two separate appellate orders dated 31.03.2023 and 13.04.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, arising out of the orders passed u/s. 206C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2014-15 and 2015-16 respectively.

2.

The Registry has noted that there is delay of 2 days in filing the appeal in ITA No. 202/Jodh/2023. The assessee explained that the delay is due to his counsel was

The order continues below.

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