M/s GLS Infratech Pvt. Ltd. vs Income Tax Officer(TDS)

Per Satbeer Singh Godara, Judicial Member:

This assessee’s appeal for Assessment Year 2015-16, arises against the CIT(A)-3, Gurgaon’s in case No. 11121/2014-15 dated 30.01.2025, in proceed ing s u/s 201(1) r.w.s. 201(1A) of the Income Tax Act, 1961 (in short “the Act”).

Heard both the p arties at length. Case file perused.

Suffice to say, the assessee’s sole substantive gr ievance raised in the instant appeal challenges both the learned lower authorities respective findings holding it as the assessee in default for no t having deducted TDS on payment of external development charges payments made to M/s Haryana Urban Development Authority (“HUDA”) which stand treated as contractual payments u/s 194C of the Act.

We notice in this precise factual backdrop that hon’ble jurisdictional high court’s re cent decision in Puri Constructions (P) Ltd. Vs. Addl. C IT (2024) 159 taxmann.co m 4 41 (Del.) has already settled the above sole issue against the assessee and in the department’s favour that such are “EDC” payment indeed attracts TDS deduction. We thus upho ld both the learned lower authorities’ respective findings treating as the asse ssee in default in section 201(1) proceedings in very terms.

This assessee’s appeal is dismissed.