JCIT (INTERNATIONAL TEXATION), NOIDA V. SHARDA EDUCATIONAL TRUST , GREATER NOIDA

MA 473/DEL/2022

AI Insights

The case involves the Income Tax Officer (TDS), International Taxation, Noida, as the applicant, and Sharda Educational Trust as the respondent. The Revenue filed Miscellaneous Applications under section 254(2) of the Income-tax Act, 1961, seeking to amend the name of the assessee in the application and to revisit the scope and meaning of 'managerial services' under the Act and DTAA concerning the taxability of receipts categorized as 'Fee for Technical Services'. The tribunal, after hearing the arguments, dismissed the applications, stating that the scope of section 254(2) does not allow for a mere reconsideration of the material on record on the issue of taxability of the receipts.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779927 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-10-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 28-12-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: OM PARKASH
• Assessee Lawyers: PRAVEEN KUMAR; NEERAJ MANGLA
• Keywords: TDS; Double taxation relief

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Miscellaneous Applications No.261 to 267/Del/2022 (ITAs No.3377 to 3383/Del/2018) Assessment Years: 2011-12 to 2017-18 Miscellaneous Applications No.469 to 475/Del/2022 (ITAs No.4741 to 4747/Del/2019) Assessment Years: 2011-12 to 2017-18 ITO (TDS), International Taxation, Noida. Vs Sharda Educational Trust, Plot No.32-34, Sharda University, Knowledge Park-III, Greater Noida, Uttar Pradesh. PAN: AAATS5294C (Applicant) (Respondent) Assessee by : Shri Praveen Kumar, Advocate & Shri Neeraj Mangla, CA Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 26.09.2025 Date of Pronouncement : 15.10.2025 ORDER PER ANUBHAV SHARMA, JM: Heard. On hearing both the sides, the ld. DR, at the outset, submitted that there is some mistake in the name of the assessee as mentioned in the application for which he sought to make amendments, but, considering the fact Printed from counselvise.com Miscellaneous Applications No.261 to 267/Del/2022 Miscellaneous Applications No.469 to 475/Del/2022 2 that the corresponding appeal numbers are correctly mentioned in the applications, no amended applications are necessary. 2. It comes up that the applications in hand have been filed by the Revenue u/s 254(2) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) and the content of the applications and assertions of the ld. DR if considered in their correct perspective would only lead to review of the decision on merits, that too not by mere reconsideration of the material on record on the issue of taxability of the receipts as ‘Fee for Technical Services.’ The scope of section 254(2) of the Act being limited, does not allow the same. The view taken about the foreign remittances made by the assessee of commission of student recruitment/admission, etc. to the consultant has been decided against the Revenue on a reasoned finding holding that the services do not fall under the category of managerial services and by way of present applications the ld. AO wants the Bench to revisit the scope and meaning of managerial services under the Act and DTAA. Thus, the Miscellaneous Applications filed have no substance. The same are dismissed. Order pronounced in the open court on 15.10.2025. Sd/- Sd/- (MANISH AGARWAL) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 15th October, 2025. dk Printed from counselvise.com Miscellaneous Applications No.261 to 267/Del/2022 Miscellaneous Applications No.469 to 475/Del/2022 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "