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

ITA 173/LKW/2026Status: DisposedITAT Lucknow26 May 2026AY 2016-177 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee bank was justified in not deducting tax at source on LFC payments. This was because of the subsisting interim stay granted by the Madras High Court, which prevented the bank from deducting tax without committing contempt of court.

What were the facts?

The assessee bank failed to deduct tax at source on Leave Fare Concession (LFC) paid to its employees. This was due to an interim stay granted by the Madras High Court on a circular regarding overseas LTC, which the bank believed prevented them from deducting tax without risking contempt of court.

What were the issues?

Whether the assessee was in default for not deducting TDS on LFC payments when there was a High Court stay order preventing such deduction? Whether the assessee could be deemed in default if employees had already paid tax on the LFC?

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 “B”, LUCKNOW

Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA

PER KUL BHARAT, VICE PRESIDENT.: These two appeals, by the assessee against two different orders passed by the Ld.

Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 24.12.2025 pertaining to the assessment year 2016-17 and dated 22.12.2025 pertaining to the assessment year 2017-18. For the sake of convenience and brevity, both the appeals wer

The order continues below.

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