STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT-TDS, CHANDIGARH

ITA 173/CHANDI/2024Status: DisposedITAT Chandigarh25 March 2025AY 2016-17Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)16 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing appeals. For AY 2013-14 & 2014-15, the matter was remanded to the CIT(A) to adjudicate an additional ground regarding limitation. For AY 2016-17, the appeals were dismissed following the Supreme Court's decision in SBI vs. ACIT.

What were the facts?

The assessee, State Bank of India, did not deduct TDS on reimbursements for employee foreign visits under LTC/LFC, claiming exemption under Section 10(5). The AO held this exemption invalid for foreign travel, leading to proceedings under Section 201(1) & 201(1A). The CIT(A) dismissed the appeal ex-parte.

What were the issues?

Whether TDS was deductible on LTC/LFC reimbursements for foreign travel, and if proceedings under Section 201 were time-barred.

Which sections of the Income-tax Act were involved?

Section 10(5),Section 201(1),Section 201(1A),Section 133A,Section 192(1)

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Cases cited in this judgment(2)Show list

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Heard together (3 matters)

ITA No. 173/Chd/ 2024
ITA No. 421/Chd/ 2024
ITA No. 493/Chd/ 2024

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

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1)

Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The DCIT / ACIT-TDS Main Branch Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 421/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The DCIT / ACIT-TDS Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 493/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The DCIT / ACIT-TDS CPPC, Sector 7, Madhya Marg Chandigarh Chandigarh (Now At CPPC Branch AO Building, Plo

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