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IN THE INCOME TAX APPELLATE TRIBUNAL

JODHPUR BENCH, JODHPUR

BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER

AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER

ITA No. 1001/Jodh/2025

(Assessment Year 2019-20)

Renu Mishra ITO TDS, Udaipur

3 D 32, Sector-7

Rajasthan-313002

PAN-AGXPM9197R

Assessee by Shri Brijesh Mishra (Physically)

Revenue by Smt. Ayushi Sharma JCIT-DR

(Virtually)

Date of Hearing 07 / 05 / 2026.

Date of Pronouncement 20 / 05 / 2026.

ORDER

DR. MITHA LAL MEENA, A.M.:

This appeal is filed by the assessee against the Commissioner of

Income Tax, Appeal ADDL/JCIT(A)-1 Ludhiana [hereinafter referred to

as the JCIT(A)] dated 17.09.2025 with respect to assessment year 2019-20

challenging therein rejection of request for change of head TDS instead

of advance tax and condonation of penalty demand of Rs. 1,08,000/-.

2. At the outset, the appellant assessee has submitted that she has

purchased an immovable property worth Rs. 60,51,000/- from Mr.

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ITA No. 1001/Jodh/2025

(Assessment Year 2019-20)

Prakash Chandani on 05.09.2018. A letter for verification of TDS

deduction as per the provisions of Section 194IA of the Act was issued to

the appellant. The AO has passed an order under Section 201 of the Act

on 18.03.2025 by holding the assessee in default for non-deduction of

TDS under Section 194IA for the purchase of immovable property worth

Rs. 60,51,000/- and raised demand of Rs. 1,08,000/-.

3. Being aggrieved with the assessment order, the appellant

preferred the e-appeals scheme, 2023, notified by the Central board of

Direct Tax. The appellate proceedings were transferred to the

Addl./JCIT(A)-1, Ludhiana. The Ld. JCIT(A) has rejected the claim of

the assessee vide para 6.3 and 6.4 of the impugned order by observing as

under:-

6.3 On the perusal of the order passed u/s 201 and the written

submissions along with document's submitted by the appellant, it is

noted that the appellant has purchased an immovable property from the

seller Mr. Prakash Chandarni (PAN: AGMPC5959J) worth Rs.

60,51,000/- on 05.10.2018 and accordingly as per the provisions of

section 1941A of the Act, she was required to deduct TDS @ 1% of the on

the sum paid to the seller at the time of payment, if the transfer of

immovable property is fifty lakh rupees or above. The provisions of

section 1941A of the Act is as under:

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ITA No. 1001/Jodh/2025

(Assessment Year 2019-20)

Payment on transfer of certain immovable property other than

agricultural land.

194-IA. (1) Any person, being a transferee, responsible for paying (other

than the person referred to in section 194LA) to a resident transferor any

sum by way of consideration for transfer of any immovable property

(other than agricultural land), shall, at the time of credit of such sum to

the account of the transferor or at the time of payment of such sum in

cash or by issue of a cheque or draft or by any other mode, whichever is

earlier, deduct an amount equal to one per cent. of such sum as income-

tax thereon.

(2) No deduction under sub-section (1) shall be made where the

consideration for the transfer of an immovable property is less than fifty

lakh rupees.

(3) The provisions of section 203A shall not apply to a person required to

deduct tax in accordance with the provisions of this section.

Explanation. For the purposes of this section, -

(a) "agricultural land" means agricultural land in India, not being a land

situate in any area referred to in items (a) and

(b) of sub-clause (iii) of clause (14) of section 2; (b) "immovable property"

means any land (other than agricultural land) or any building or part of

a building

6.4 On the perusal of the submissions and the payment of tax challan

submitted by the appellant, it is noted that the appellant failed to deduct

tax an amount equal to one percent of such sum of payment for the

purchase of the immovable property as per the provisions of section

1941A of the Act. During the appellate proceedings, the appellant failed

to submit the computation of the capital gain raised from the sell of the