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The ITAT allowed the assessee's appeal, overturning the AO and CIT(A) orders that held the assessee liable under sections 201(1) and 201(1A) for failure to deduct TDS under section 194H on convenience charges retained by an online ticketing platform provider. Relying on its prior decision, the Tribunal confirmed that the convenience fee collected by the platform constitutes consideration for its services and does not imply agency or representative capacity vis-Ã -vis the theatre owner. Consequently, section 194H is inapplicable. The Tribunal also noted that the assessee issued invoices biweekly to the platform, negating any issue of refunds for cancelled shows. The appeal was allowed, and the assessee was not held in default for non-deduction of TDS on the convenience charges retained by the online ticketing service.
The ITAT allowed the assessee's appeal, overturning the AO and CIT(A) orders that held the assessee liable under sections 201(1) and 201(1A) for failure to deduct TDS under section 194H on convenience charges retained by an online ticketing platform provider. Relying on its prior decision, the Tribunal confirmed that the convenience fee collected by the platform constitutes consideration for its services and does not imply agency or representative capacity vis-Ã -vis the theatre owner. Consequently, section 194H is inapplicable. The Tribunal also noted that the assessee issued invoices biweekly to the platform, negating any issue of refunds for cancelled shows. The appeal was allowed, and the assessee was not held in default for non-deduction of TDS on the convenience charges retained by the online ticketing service.
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