IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Rao Khem Chand Vidya Vihar Samiti Vs. The Income tax Officer C/o CA MR Sahu, House No. 651 TDS, Rohtak Ist Floor, Sector – 10A, Haryana Nr. G.D. Goenka Public School Gurgaon, Haryana PAN – AABTR 1255 K (Applicant) (Respondent)

Assessee By : Shri M.R. Sahu, CA Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 13.11.2025 Date of Pronouncement : 06.02.2026 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-

This appeal by the assessee is preferred against the order of the ld. CIT(A), Delhi dated 11.07.2024 pertaining to A.Y. 2016-17. 2. The assessee has raised the following grounds of appeal:

“1. That on the facts and circumstances of the case and in law, the CIT(A) erred in confirming the TDS liability u/s 201 of Rs. 13,119/- and interest liability u/s.201(1A) of Rs.9,839/-, without appreciating the fact that TDS liability of the Payer does not arises where the Payee's are not known, thus the assessee appellant prays for deletion of Rs.22,958/- in full

2. That on the facts and circumstances of the case and in law, the CIT (A) e