JAGANNATH DAS PREMVATI WELFARE SOCIETY,WRIGHT TOWN vs. ITO TDS-1, JABALPUR

ITA 89/JAB/2024Status: DisposedITAT Jabalpur28 August 2025AY 2011-12Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that while the assessee claimed non-receipt of notices, the fact of non-compliance was established. However, the Tribunal found that the AO's order determining the TDS default lacked reasoned findings. Therefore, the Tribunal restored the matters to the AO.

What were the facts?

The assessee, an Educational Society, failed to deduct TDS on various expenditures. The AO initiated proceedings under section 201(1) and 201(1A) and raised a demand for the assessment years 2011-12 to 2013-14. The CIT(A) dismissed the appeals, stating that the assessee did not respond to notices.

What were the issues?

Whether the AO's determination of TDS default and imposition of demand were justified without proper findings, especially when the assessee claims non-receipt of notices?

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A),Section 250,Section 194C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: SH. KUL BHARAT & SH. NIKHIL CHOUDHARY

Hearing: 21.08.2025Pronounced: 28.08.2025

PER NIKHIL CHOUDHARY, A.M.

These three appeals have been filed by the assessee against the separate orders of the ld. CIT(A) NFAC under section 250 of the Income Tax Act, 1961 for the assessment years 2011-12 to 2013-14, wherein in all the assessment years, the ld. CIT(A) has dismissed the appeals of the assessee against orders under section 201(1) /(1A) of the Income Tax Act, 1961, passed by the Assessing Officer on 28.01.2015 for all the assessment years in question. As all these appeals arise out of the same order under section 201(1) /(1A), the same are taken up together for disposal. The grounds of appeal in the said appeals are as under:- “1. That

The order continues below.

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