GLS INFRATECH PRIVATE LIMITED,GURGAON vs. ITO,TDS WARD- 74(3), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2015-16, arises against the CIT(A)-3,
Gurgaon’s in case
No.
11121/2014-15 dated 30.01.2025, in proceedings u/s 201(1) r.w.s. 201(1A) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
Suffice to say, the assessee’s sole substantive grievance raised in the instant appeal challenges both the learned lower authorities respective findings holding it as the assessee in default for not having deducted TDS on payment of external development charges payments made to M/s Haryana Urban GLS Infratech Pvt. Ltd.
2
Development
Authority
(“HUDA”) which stand treated as contractual payments u/s 194C of the Act.
We notice in this precise factual backdrop that hon’ble juri ictional high court’s recent decision in Puri Constructions (P) Ltd. Vs. Addl. CIT (2024) 159 taxmann.com 441 (Del.) has already settled the above sole issue against the assessee and in the department’s favour that such are “EDC” payment indeed attracts TDS deduction. We thus uphold both the learned lower authorities’ respective findings treating as the assessee in default in section 201(1) proceedings in very terms.
This assessee’s appeal is dismissed. Order Pronounced in the Open Court on 17/11/2025. (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member
Dated: 17/11/2025
*Subodh Kumar, Sr. PS*