ITA No.2895/Del/2025 Parul Sharma (AY: 2025-26)
Parties Involved
Facts Summary
This appeal is preferred by the assessee, Parul Sharma, against the order dated 03.04.2025 of the National Faceless Appeal Centre (NFAC) arising out of the order dated 09.06.2024 under section 200A of the Income Tax Act, 1961 for the Assessment Year 2025-26. The primary issue in the appeal is that the TDS on the PAN of the deductee has been deposited, but since the Aadhaar of the deductee was not linked with the PAN due to some technical glitches and a bona fide delay, a demand has been raised against the assessee. The assessee claims that the delay was due to technical issues and seeks relief.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the TDS on the PAN of the deductee has been appropriately deposited despite the Aadhaar not being linked with the PAN due to technical glitches and bona fide delay.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
2 precedents cited in this judgement.
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