GLORIOUS INFORMATICS PRIVATE LIMITED,NEW DELHI V. ITO WARD 10(1), NEW DELHI

ITA 2493/DEL/2025

AI Insights

The case involves Glorious Informatics Pvt. Ltd., which appealed against the order of the Commissioner of Income Tax/Addl./JCIT(A)-2, Chandigarh, concerning the non-deduction of TDS on payments made to HUDA for External Development Charges during the assessment year 2016-17. The Income Tax Officer, TDS Ward-43(3), Delhi, had earlier held the assessee in default for not deducting TDS as required under Section 194C of the Income Tax Act, 1961. The Tribunal dismissed the appeal, referencing a decision by the Hon'ble Delhi High Court in the case of Puri Construction (P.) Ltd. vs. Addl.CIT, which supported the position that TDS was indeed required on such payments.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792125 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 17-04-2025
• Other Referred Cases: Puri Construction (P.) Ltd. vs. Addl.CIT (2024) 159 taxmann.com 444
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: PRINCE BANSAL
• Keywords: TDS
• Section: 194C

Judgement Text

"P a g e | 1 ITA No.2493/Del/2025 Glorious Informatics Pvt. Ltd. (AY: 2016-17) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2493/Del/2025 (Assessment Year:2016-17) Glorious Informatics Private Limited H-334, Ground Floor, New Rajender Nagar, New Delhi - 110060 Vs. ITO, Ward 10(1) C.R Building , IP Estate New Delhi – 110002 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AADCG1178P Appellant .. Respondent Appellant by : Sh. Prince Bansal, CA Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 12.11.2025 Date of Pronouncement 12.12.2025 Printed from counselvise.com P a g e | 2 ITA No.2493/Del/2025 Glorious Informatics Pvt. Ltd. (AY: 2016-17) O R D E R PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 12.02.2025 of the Ld. Commissioner of Income Tax/Addl./JCIT(A)-2, Chandigarh (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No : ITBA/APL/S/250/2024-25/1073173838(1) arising out of the order dated 30.11.2022 passed u/s 201(1)/201(1A) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ITO, TDS Ward-43(3), Delhi for AY: 2016-17. 2. Heard and perused the records. The issue involves is the payment raised by holding the assessee in default for non deduction of TDS on the External Development Charges (in short ‘EDC’) payment made to Haryana Urban Development Authority (in short ‘HUDA’) for which AO has alleged that TDS was required to be deducted in accordance with provisions of Section 194C of the Act. The Ld. Counsel submitted that issue has not been appreciated by Ld. CIT(A), however, we find that the issue is completely covered against the assessee by decision of Hon'ble Delhi High Court in the Printed from counselvise.com P a g e | 3 ITA No.2493/Del/2025 Glorious Informatics Pvt. Ltd. (AY: 2016-17) case of Puri Construction (P.) Ltd. vs. Addl.CIT (2024) 159 taxmann.com 444 and the ground raised have no substance. The appeal is dismissed. Order pronounced in the open court on 12.12.2025 Sd/- (S. Rifaur Rahman) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 12.12.2025 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "