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TDS Demand for Inoperative PAN Quashed by ITAT Delhi
Case Law Details
- Case Name
- Parul Sharma Vs ITO (TDS) (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2025-26
- Courts
- All ITAT, ITAT Delhi
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Parul Sharma Vs ITO (TDS) (ITAT Delhi)
TDS Demand for Inoperative PAN Set Aside; CBDT Circular Granting Relief to Deductor Applied
The Delhi Bench of the ITAT allowed the appeal of Parul Sharma for AY 2025-26 and set aside the demand raised under section 200A on account of PAN–Aadhaar non-linkage of the deductee.
The Tribunal noted that TDS had in fact been deposited, and the demand arose only because the deductee’s PAN had become inoperative due to Aadhaar not being linked—claimed to be on account of technical glitches and bona fide delay. The NFAC/CIT(A) had sustained the demand by rel...
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