Corporation of Calicut v. The Deputy Commissioner of Income-tax (TDS) Calicut

Parties Involved

Facts Summary

The assessee, Corporation of Calicut, filed twin appeals against the CIT/NFAC's orders for the assessment years 2011-2012 and 2012-2013. The appeals were heard on 14.08.2024 and the judgment was pronounced on 25.09.2024. The appeals were dismissed by the CIT(A)/NFAC, and the assessee challenged this decision. The assessee argued that it had corrected its default and paid the tax after the penalty order was passed. However, the tribunal found that the assessee failed to comply with the conditions to avail the benefit under section 206C(6A) of the IT Act. The tribunal dismissed the appeals and restored the cases to the Assessing Officer for a fresh examination.…

Legal Issues

• 1. Whether the assessee is liable for not collecting the TCS amount in the impugned assessment years.

Judgment Outcome

Decided in favour of Assessee.

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