BRILLIANT STUDY CENTRE PRIVATE LIMITED,PALA, KOTTAYAM vs. INCOME TAX OFFICER(TDS), KOTTAYAM

ITA 545/COCH/2026Status: DisposedITAT Cochin16 June 2026AY 2023-2422 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the faculties were engaged as professionals and not employees, based on factors like hourly payment, lack of statutory benefits, and the nature of specialized services rendered. Therefore, TDS deduction under Section 194J was appropriate.

What were the facts?

The assessee, a coaching institute, deducted TDS under Section 194J on payments to its faculties, treating them as professionals. The AO initiated proceedings under Section 201(1) and 201(1A), holding that the faculties were employees and TDS should have been deducted under Section 192.

What were the issues?

The primary issue was whether the faculties engaged by the coaching institute were employees (requiring TDS under Section 192) or independent professionals (requiring TDS under Section 194J). The Tribunal also considered whether the proviso to Section 201(1) applied if the recipients had already paid tax.

Which sections of the Income-tax Act were involved?

Section 192,Section 194J,Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.

For Appellant: Shri Venkitachalam M.S. CA
For Respondent: Shri Dhruv P Singh, Sr.DR

Heard together (2 matters)

S.A. No. 37/Coch/2026
ITA No. 545/Coch/2026

Read from the judgment's own cause title. This page is filed under one of them.

PER PRASHANT MAHARISHI, VICE – PRESIDENT

1.

ITA No. 545/Cochin/2026 is filed by Brilliant study Centre Private Limited (the assessee/appellant) against the appellate order passed by the Commissioner of Income Tax (Appeals) – 1 Coimbatore for assessment year 2023 – 24 dated 27th of March 2026 wherein the appeal filed by the assessee against the order passed under section 250 one of the Income Tax Act, 1961 [the Act] by the Income Tax Officer (TDS), Kottayam on 4 April 2025 was dismissed and the assessee was held to be an assessee in default u/s. 201(1) and for levy of interest u/s

The order continues below.

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