Tarang Infra Projects Ltd. vs. Income Tax Officer
Case No: ITA No.2940/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Benches
Date: 1/14/2026
Parties Involved
appellantTarang Infra Projects Ltd.
respondentIncome Tax Officer, TDS Ward 76(3), Delhi
Facts Summary
A survey/inspection under Section 133A of the Income Tax Act was conducted at the business premises of Haryana Urban Development Authority (HUDA) on 09.02.2017. The Assessing Officer (AO) noticed that External Development Charges (EDC) received by HUDA from private builders/persons were not subjected to tax deduction at source (TDS). EDC is received for the use of urban development infrastructure carried out by HUDA. The AO observed that EDC is in the nature of income and should have been subjec…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the appellant can be treated as an 'Assessee in Default' for non-deduction of TDS on EDC payments.
Precedents Relied Upon
3 precedents cited in this judgement.