{"id":55421,"date":"2025-07-15T11:04:33","date_gmt":"2025-07-15T05:34:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/accounts-officer-bsnl-v-dcit-tds-2025-211-itd-449-delhi-trib\/"},"modified":"2025-07-15T11:04:33","modified_gmt":"2025-07-15T05:34:33","slug":"accounts-officer-bsnl-v-dcit-tds-2025-211-itd-449-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/accounts-officer-bsnl-v-dcit-tds-2025-211-itd-449-delhi-trib\/","title":{"rendered":"Accounts Officer, BSNL v. DCIT TDS) (2025) 211 ITD 449 (Delhi) (Trib.)"},"content":{"rendered":"<p>Assessee deducted tax at source under section 194J on payment made by it. Assessing Officer treated assessee as assessee in default and charged interest under section 201(1A). Commissioner (Appeals) held\u00a0 that assessee admitted short deduction of tax at source as a result of wrongly applying provisions of section 194C and, thus, assessee is\u00a0 liable to pay interest under section 201(1A) on account of admitted short deduction. On appeal\u00a0 the\u00a0 assessee contended that interest under section 201(1A) was incorrectly charged. Tribunal directed the\u00a0 Assessing Officer to look into contention of assessee with regard to incorrect levy of interest under section 201(1A) and pass order afresh in accordance with law. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source-Failure to deduct or pay-Short deduction  of tax deducted at source-Assessing Officer is  directed to look into contention of assessee with regard to incorrect levy of interest under section 201(1A).[S. 194C, 194J, 201(IA)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-55421","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-epT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55421","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=55421"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55421\/revisions"}],"predecessor-version":[{"id":55422,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55421\/revisions\/55422"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}