DISTT WOMAN & CHILD DEV OFFICER VIDISHA,VIDISHA vs. ITO (TDS)-2, BHOPAL

ITA 573/IND/2025Status: DisposedITAT Indore20 March 2026AY 2013-144 pages
AI SummaryAllowed

What did the Tribunal hold?

Both the learned Authorized Representative (AR) for the assessee and the learned Senior Departmental Representative (Sr. DR) for the revenue were ad idem that the impugned orders should be set aside and the matters remanded back to the file of the Assessing Officer (AO). The Tribunal agreed with this consensus. The reasoning was that a fresh adjudication on a denovo basis would allow the AO to consider the entire gamut of the case from all angles. The Tribunal set aside the impugned orders and remanded the cases back to the AO. The assessee was directed to fully cooperate with the department and not seek adjournments on flimsy grounds. The appeals were allowed for statistical purposes.

What were the facts?

The assessee, Distt Woman & Child Dev Officer, filed two appeals (ITA Nos. 573 & 574/Ind/2025) before the Income Tax Appellate Tribunal (ITAT), Indore Bench, for Assessment Years (AYs) 2013-14 and 2016-17. These appeals challenged orders dated 02.05.2025 passed by the Addl/JCIT(A), Panchkula. These appellate orders arose from orders dated 15.03.2019 and 17.03.2023 passed by the ITO (TDS)-2, Bhopal, under Section 201(1)/201(1A) of the Income-tax Act, 1961. The dispute concerns the non-deduction of Tax Deducted at Source (TDS). The parties agreed that the matters should be remanded to the Assessing Officer (AO) for fresh adjudication, aligning with a previous ITAT order for AYs 2012-13, 2014-15, and 2015-16.

What were the issues?

1. Whether the impugned orders passed by the AO under Section 201(1)/201(1A) and confirmed by the CIT(A) are legally valid and proprietary, considering the submissions made by the assessee and the revenue? Assessee's contentions: The assessee, a government department working under the Mahila and Gram Vikas organization, is a department for the welfare of women and children. Due to practical difficulties as a government department, an effective representation could not be made. An opportunity for fresh adjudication would meet the ends of justice. Revenue's contentions: The revenue has no objection if the matter is remanded back to the AO for fresh adjudication, subject to the condition that the assessee cooperates fully with the department for speedy resolution of the dispute.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI B.M. BIYANI

For Appellant: Shri Saurabh Rathi, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 05.03.2026Pronounced: 20.03.2026

Per B.M. Biyani, A.M.:

The captioned (2) two appeals are filed by assessee for two (2) years, viz. Financial Year [“FY”] 2012-13 & 2015-16 relevant to Assessment-Year [“AY”] 2013-14 & 2016-17 respectively. These appeals challenge two (2) separate orders of first-appeal, both dated 02.05.2025 and passed by learned Addl/JCIT(A), Panchkula [“CIT(A)”], which in turn arise out of respective orders dated 15.03.2019 & 17.03.2023 passed by learned ITO (TDS)-2,

Bhopal [“AO”] u/s 201(1)/201(1A) of the Income-tax Act, 1961 [“the Act”].

Distt Woman & Child Dev Officer ITA No. 573 & 574/Ind/2025 AYs: 2013-14 & 2016-17

2.

Learned Rep

The order continues below.

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