GOPAL GLOBAL DEVELOPERS PRIVATE LIMITED,NEW DELHI vs. ITO, TDS WARD 74(3)

ITA 2664/DEL/2022Status: DisposedITAT Delhi27 July 2023AY 2014-155 pages
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What did the Tribunal hold?

The Tribunal held that payments made towards EDC to DGTCP through HUDA are effectively payments to the State Government. Therefore, TDS provisions are not applicable on such payments, and the assessee is not liable for TDS deduction.

What were the facts?

The assessee paid External Development Charges (EDC) to Directorate of Town and Country Planning, Haryana (DGTCP) through Haryana Urban Development Authority (HUDA). The Assessing Officer treated the assessee as an 'assessee in default' for failing to deduct TDS on these payments.

What were the issues?

Whether TDS is deductible on payments of External Development Charges made to a government authority through an intermediary? Whether the assessee is liable for treating as an 'assessee 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 196,Section 271C

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Income Tax Appellate Tribunal, DELHI BENCH “B” DELHI

Before: SHRI CHANDRA MOHAN GARG & SHRI PRADIP KUMAR KEDIA

For Appellant: Shri M.R. Sahu, CA
For Respondent: Shri Vivek Kumar Upadhyay, Sr.DR

PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi (‘CIT(A)’ in short) dated 06.09.2022 arising from the order dated 30.03.2021 passed by the Assessing Officer (AO) under Section 201(1)/201(1A) of the Act, 1961 (the Act) concerning AY 2014-15. 2. As per its grounds of appeal, the assessee has challenged the action of the Assessing Officer for treating the assessee as ‘assessee in default’ towards failure to deduct tax as required under the provisions of Chapter XVIIB of the Act towards amount paid as External Development Charges (EDC) to Directorate of

The order continues below.

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