Case Law Details
State Council for Science Technology & Environment Vs ITO (ITAT Chandigarh)
Introduction: The recent decision of the Income Tax Appellate Tribunal (ITAT) in Chandigarh addresses the State Council for Science Technology & Environment’s dispute with the Income Tax Officer (ITO) regarding the non-deduction of Tax Deducted at Source (TDS).
Delay in Filing the Appeal: The appellant filed appeals for the Assessment Years 2012-13 to 2016-17. Specifically, for the Assessment Year 2016-17, an 18-day delay was noted. The delay arose due to an inadvertent mistake in the challan, which was later rectified. ITAT, taking cognizance of the unintentional error, condoned the delay.
Common Cause of Action: All appeals shared a common cause. The main grievance was that the taxing authorities had mistakenly labeled the appellant as a defaulter under the Income Tax Act.
Main Grounds Raised:
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