GLS INFRATECH PRIVATE LIMITED,GURGAON vs. ITO,TDS WARD- 74(3), DELHI

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ITA 1822/DEL/2025Status: DisposedITAT Delhi17 November 2025AY 2015-16Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that a recent decision by the jurisdictional High Court in a similar case has settled the issue against the assessee, confirming that EDC payments attract TDS deduction. Therefore, the Tribunal upheld the findings of the lower authorities.

What were the facts?

The assessee challenged the order of the CIT(A) which upheld the findings of the lower authorities holding the assessee in default for not deducting TDS on payments made for external development charges to HUDA. These payments were treated as contractual payments.

What were the issues?

Whether External Development Charges (EDC) paid to HUDA are liable for TDS deduction under Section 194C of the Income Tax Act. Whether the assessee is in default for non-deduction of TDS on such payments.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A),Section 194C,Section 147,Section 148,Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Ms. Monalisa Maity, Adv
Hearing: 17.11.2025Pronounced: 17.11.2025

Asstt. Year : 2015-16 M/s GLS Infratech Pvt. Ltd., Vs Income Tax Officer(TDS), 707, 7th Floor, JMD Pacific Square, Ward-74(3), Sector-16, Part-II, Gurgaon, New Delhi Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AAECG7741H Assessee by : Ms. Monalisa Maity, Adv. Revenue by : Sh. Manish Gupta, Sr. DR Date of Hearing: 17.11.2025 Date of Pronouncement: 17.11.2025 ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

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”).

2.

Heard both the parties at length. Case file perused.

3.

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

4.

We notice in this precise factual backdrop that hon’ble jurisdictional 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.

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