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Facts
The assessee appealed against an order upholding the AO's finding that TDS was not deducted on payments made to HUDA for External Development Charges. The AO alleged TDS was required under Section 194C of the Act.
Held
The Tribunal found that the issue was covered by a decision of the Hon'ble Delhi High Court, rendering the grounds raised by the assessee without substance.
Key Issues
Whether TDS was required to be deducted on payments made for External Development Charges to Haryana Urban Development Authority under Section 194C of the Income Tax Act.
Sections Cited
201(1), 201(1A), 194C
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Income Tax Appellate Tribunal, “B” BENCH, DELHI
Before: SHRI S RIFAUR RAHMAN & SHRI ANUBHAV SHARMA
This appeal is preferred by the assessee against the order dated 12.02.2025 of the Ld. Commissioner of Income Tax/Addl./JCIT(A)-2, Chandigarh (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No : ITBA/APL/S/250/2024-25/1073173838(1) arising out of the order dated 30.11.2022 passed u/s 201(1)/201(1A) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, TDS Ward-43(3), Delhi for AY: 2016-17.
Heard and perused the records. The issue involves is the payment raised by holding the assessee in default for non deduction of TDS on the External Development Charges (in short ‘EDC’) payment made to Haryana Urban Development Authority (in short ‘HUDA’) for which AO has alleged that TDS was required to be deducted in accordance with provisions of Section 194C of the Act. The Ld. Counsel submitted that issue has not been appreciated by Ld. CIT(A), however, we find that the issue is completely covered against the assessee by decision of Hon'ble Delhi High Court in the Glorious Informatics Pvt. Ltd. (AY: 2016-17) case of Puri Construction (P.) Ltd. vs. Addl.CIT (2024) 159 taxmann.com 444 and the ground raised have no substance. The appeal is dismissed.
Order pronounced in the open court on 12.12.2025