Accounts Officer, BSNL vs DCIT, TDS, Noida
Case No: ITA No.438/Del/2016
Court: Income Tax Appellate Tribunal, Delhi Bench ‘B’ New Delhi
Date: 2/7/2025
Parties Involved
appellantAccounts Officer, BSNL
respondentDCIT, TDS, Noida
Facts Summary
This appeal is filed by the assessee, Accounts Officer, BSNL, against the order of the Ld. Commissioner of Income Tax (Appeals), Noida dated 06.02.2015 for the Assessment Year 2008-09. The appeal challenges the order of the Assessing Officer in charging interest under section 201(1A) of the Income Tax Act for delayed payment of TDS. The assessee had deducted TDS under section 194J instead of section 194C by mistake. The assessee sought condonation of delay in filing the appeal, which was granted…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the interest charged under section 201(1A) was correctly levied.
Precedents Relied Upon
2 precedents cited in this judgement.