INTERNATIONAL GREEN SCAPES LTD.,NEW DELHI vs. DCIT CIRCLE 74(1), NEW DELHI

ITA 2047/DEL/2024Status: DisposedITAT Delhi19 September 2025AY 2015-16Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)14 pages
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What did the Tribunal hold?

The Tribunal held that while Section 194I was not applicable to EDC payments, Section 194C was indeed applicable. The AO was directed to modify his order to apply Section 194C.

What were the facts?

The assessee company paid External Development Charges (EDC) to HUDA. The Assessing Officer (AO) initially treated these payments as 'rent' and levied demand under Section 201(1)/201(1A) by invoking Section 194I. The CIT(TDS) found the AO's order erroneous and prejudicial to revenue, directing a fresh order considering Section 194C.

What were the issues?

Whether EDC payments to HUDA are subject to TDS under Section 194I or Section 194C of the Income Tax Act, and the validity of the CIT(TDS) revision order.

Which sections of the Income-tax Act were involved?

Section 194I,Section 194C,Section 201(1),Section 201(1A),Section 263

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH, C: NEW DELHI

Before: SHRI VIKAS AWASTHY & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri Sandeep Jain, CA
For Respondent: Shri B.S. Anand, Sr. DR, Shri Sandeep Jain, CA, Shri Shravan Kumar, CIT(DR)
Hearing: 25.06.2025Pronounced: 19.09.2025

PER BRAJESH KUMAR SINGH, AM,

These two appeals have been preferred by the same assessee against the different orders dated 20.03.2024 and 26.03.2024 of Ld. Commissioner of Income Tax (Appeals), ADDL/JCIT-4, Kolkata, u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Ac

The order continues below.

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