TAX (TDS)-I vs. M/S CATHOLIC RELIEF SERVICES

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ITA/291/2015HC Delhi13 October 20153 pages
AI SummaryDismissed

What did the High Court hold?

The High Court found no substantial question of law as the assessee had already paid interest for delayed TDS deposits and the CIT(A) had provided limited relief. The ITAT's upholding of this order was deemed correct.

What were the facts?

The Revenue appealed against an ITAT order concerning interest charged under Section 201(1A) for delayed TDS deposits. The assessee had already paid interest for delayed deposits, and the CIT(A) granted limited relief on interest related to perquisite estimation.

What were the issues?

Whether substantial question of law arises from the ITAT's order upholding the CIT(A)'s limited relief on interest charged under Section 201(1A) when the assessee had already paid interest for delayed TDS deposits.

Which sections of the Income-tax Act were involved?

Section 201(1A),Section 260A

AI-generated summary — verify with the full judgment below

ITAs 291, 306, & 316/2015 Page 1 of 3

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 7. +

ITA 291/2015

PR. COMMISSIONER OF INCOME TAX (TDS)-I

..... Appellant Through: Mr. Kamal Sawhney, Senior Standing counsel with Mr. Raghvendra Singh, Junior Standing counsel.

versus

M/S CATHOLIC RELIEF SERVICES

..... Respondent Through: Mr. Ajay Vohra, Senior Advocate with Ms. Kavita Jha and Mr. Vaibhav Kulkarni, Advocates.

With 8. +

ITA 306/2015

PR. COMMISSIONER OF INCOME TAX (TDS)-I

..... Appellant Through: Mr. Kamal Sawhney, Senior Standing counsel with Mr. Raghvendra Singh, Junior Standing counsel.

versus

M/S CATHOLIC RELIEF SERVICES

..... Respondent Through: Mr. Ajay Vohra, Senior Advocate with Ms. Kavita Jha and Mr. Vaibhav Kulkarni, Advocates.

And 9. +

ITA 316/2015 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:52:43

ITAs 291, 306, & 316/2015 Page 2 of 3

PR.COMMISSIONER OF INCOME TAX (TDS)-I

..... Appellant Through: Mr. Kamal Sawhney, Senior Standing counsel with Mr. Raghvendra Singh, Junior Standing counsel.

versus

M/S CATHOLIC RELIEF SERVICES

..... Respondent Through: Mr. Ajay Vohra, Senior Advocate with Ms. Kavita Jha and Mr. Vaibhav Kulkarni, Advocates.

CORAM: DR. JUSTICE S.MURALIDHAR MR. JUSTICE VIBHU BAKHRU

O R D E R %

13.10.2015

1.

These appeals by the Revenue under Section 260A of the Income Tax Act, 1961 („Act‟) are directed against the impugned common order dated 26th September 2014 passed by the Income Tax Appellate Tribunal („ITAT‟) in ITA Nos. 4017, 4018, 4019/Del/2012 for the Assessment Years („AYs‟) 2006-07, 2007-08 and 2008-09.

2.

This Court by its order dated 4th August 2015 directed notice to issue limited to the question of interest.

3.

Ms. Kavita Jha, learned counsel for the Respondent, drew the attention of the Court to the decision dated 9th May 2012 of the Commissioner of Income Tax Appeals [„CIT (A)‟] where in para 6 it is noted: “In respect of charging of interest under Section 201(1 A), it is found that the Appellant itself has paid interest under Section 201(1A) against the delayed deposits of This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:52:43

ITAs 291, 306, & 316/2015 Page 3 of 3

the TDS.” The CIT (A) proceeded to grant limited relief in respect of the interest charged under Section 201(1A) against the shortfall of tax determined on account of estimation of perquisite and enhancement of income of the expatriate employees thus disallowing the claim of relief. This deletion worked out to Rs. 4,93,637 in the aggregate for the three AYs in question.

4.

Considering that the Assessee had already paid interest under Section 201 (1A) of the Act to the extent of delayed payment of TDS, and that the CIT

(A) had granted only a limited relief as regards the interest amount payable by the Assessee, the impugned order of the ITAT upholding the above order of the CIT (A) does not give rise to any substantial question of law.

5.

These appeals are accordingly dismissed.

S.MURALIDHAR, J

VIBHU BAKHRU, J OCTOBER 13, 2015 Rk This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:52:43

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