TaxTMI 
TaxTMI 
2024 (3) TMI 311
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....d 17.12.2019 by the Assessing Officer, DCIT, Central Circle-31, New Delhi (hereinafter referred to as "ld. AO"). 2. The revenue has raised the following grounds of appeal :- "9. Whether in the facts and circumstances of the case, the Ld. CIT(A) has erred in law and on facts in deleting the addition amounting to Rs. 2,07,54,440/-, on account of disallowance of External Development Charges(EDC) paid to HUDA without deduction of tax at source. 10. Whether in the facts and circumstances of the case, the Ld. CIT(A) has erred in facts in ignoring that during the survey action on HUDA, it was found that the assessee made payments of EDC to HUDA, which is a taxable entity and not covered by the provisions of Section 196. 11. Whether in the f....
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....e despite issuance of notice. Hence we proceed to dispose of this appeal on hearing the ld. DR and based on materials available on record. The return of income for the Asst Year 2014-15 was filed by the assessee company on 25.10.2014 declaring total income of Rs 15,99,680/-, which was duly processed u/s 143(1) of the Act on 21.5.2015. Subsequently a survey u/s 133A of the act was carried out at the business premises of HUDA and Sky High Land Con. Pvt Ltd by the TDS Circle, Panchkula on 9.2.2017 and 14.2.2017 and it was noticed that External Development Charges (EDC) amounting to Rs 2,07,54,440/- were received by HUDA from the assessee company without deduction of tax at source. Accordingly, the assessment of the assessee was sought to be re....
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....so clarified that the payment to HUDA/HSVP is on behalf ƒ State Govt. DTCP, vide it clarification Dtd. 19.06.18 also clarified that no TDS "was/is" to be made for the payments made to the Govt. for EDC/EDW(External Development Charges). The clarification Dtd.19.06.18 specifically provides for no TDS for EDC even if paid prior to date of clarification ie. 19.06.18 by the use of words "was/is" in the said clarification. We are also advised to submit before your goodself that the similar facts and same grounds related to payment of EDC charge to HUDA on which TDS is not deducted is recently decided by Hon'ble Delhi ITAT "G" Bench on dtd 11th September, 2019 ii case of Shiv Sai Infrastructure(P) Ltd. Vs ACIT Circle-77 ITA No.5713/Del/2....