2025 (3) TMI 2319

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.... 2. The Revenue had filed the aforementioned appeal [ITA 1973/Del/2023] assailing an order dated 10.05.2023 passed by the learned Commissioner of Income Tax (Appeals) [CIT(A)] whereby the Assessee's appeal against an order dated 22.03.2023 passed by the Assessing Officer[AO] under Section 201(1)/201(1A) of the Income Tax Act, 1961 [the Act], was allowed. 3. The AO had issued a Show Cause Notice dated 02.03.2023 calling upon the respondent [Assessee] to show cause as to why it should not be treated as an "assessee in default" within the meaning of Section 201(1) of the Act "in respect of TDS on amount of Rs. 14,29,20,000/- paid to HUDA/DTCP during the Financial Year 2015-16" and why interest under Section 201/201(1A) of the Act may not be....

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....efinition is as under: "Explanation - For the purposes of this section, - (ii) "rent" means any payment, by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of (either separately or together) any, - (a) Land; or (b) Building (including factory building); or (c) Land appurtenant to a building (including factory building); or (d) Machinery; or (e) Plant; or (f) Furniture; or (g) Fittings, Whether or not any or all of the above are owned by the payee;" The cost of acquisition of land is paid by HUDA which transfers and gives possession of land to private builders. HUDA develops urban infr....

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.... DTCP, which is a government department and therefore, the assessee was not required to deduct tax at source. The Revenue appealed the said decision before the learned ITAT and the learned ITAT, following its earlier decisions, dismissed the appeal. 8. In view of the above, the Revenue has projected the following questions of law for consideration of this Court: "A. Whether the ld. ITAT erred in, deleting the applicability of tax deduction on EDC payment made to HUDA? B. Whether the Hon'ble ITAT erred in not remanding the case back to the AO to decide the applicability of the tax deduction under the provisions of Income-tax Act, 1961 afresh on merits considering the nature of payment made to HUDA?" 9. The question wh....