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) erred in confirming the TDS liability u/s 201 of Rs 3,88,408/- and interest liability u/s.201(1A) of Rs 2,91,305/- and assessee-appellant prays full relief because (1). The ITO, TDS treated that assesee - appellant as default u/s 201/201(1A), without appreciating the fact that the assessee-appellant is a Charitable Society Registered u/s. 12A was under the bona fide belief that the provisions Chapter XVIII deduction of TDS is not applicable to a Registered Charitable Society due to non applicability of the section 40a(ia) disallowance of expenses on account of non deduction of Tds.

(ii). The ITO. Tds treated that assessee - appellant as default u/s 201/201(1A), without ascertaining as to whether taxes had been deposited or not by recipient of income directly as per the mandatory provisions of Explanation to section 191.

3. That on the facts and circumstances of the case and in law, the CIT(A) erred in confirming the late fee charges u/s 234E of Rs.4.01,527/- for the delay caused in furnishing TDS deduction statement without appreciating the fact that neither TDS was deducted nor TDS deduction statement u/s.200(3) was filed, accordingly imposing late fee under the charging section 200A(1) clause (c) does not arise, thus the assessee - appellant prays for deletion of the late fee of Rs.4,01,527/- u/s 234E in full

4. That on the facts and in the circumstances of the case and in law the ITO,TDS erred in issuing the order u/s.201/201(1A), dated 15/03/2021 without generating the Document Identification Number (DIN), which is in violation of CBDT Circular No. 19/2019 dated 14th August, 2019, in view of this impugned order is invalid and deserves to be annulled.

5. That the appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard and disposed off.”

3. In addition to the above grounds of appeal, the assessee has raised additional legal jurisdictional grounds of appeal which read as under:

“1. That on the facts and circumstances of the case and in law, the CIT(A) erred in not declaring the order of the ITO, TDS (Rohtak) [ITO, TDS] as null and void because the ITO, Tds exceeds his jurisdiction to declare the assessee as default u/s.201/201(1A) without ascertaining as to whether taxes had been deposited or not by recipient of income by not following the mandatory provisions of section 191 read with Explanation, thus assessee-appellant prays that the order of the ITO, TDS may kindly be held as null and void due to non fulfilment of foundational jurisdiction.

2. That on the facts and circumstances of the case and in law, the CIT (A) erred in confirming the addition of Rs.3,88,408/- [Rs.4,01,527/- Minus Rs.13,119/-] made u/s.201 due to non deduction of TDS without appreciating the fact that the Payee's are income tax assessee's havin