same is not applicable in regard to EDC Charges paid to
HUDA as held by Hon'ble Delhi High Court in the case ... subsequently remitted the collected amount to the
Haryana Urban Development Authority (HUDA). However, starting from
Financial Year 2017-18 due to new scheme
Mahender,Huda Colony, Hansi vs Income Tax Ward-1, Hisar, Aayakar ... on 19 January, 2026
IN THE INCOME TAX APPELLATE TRIBUNAL,
DELHI BENCH ... Income Tax Officer,
H. No. 195, Sector-06, Ward-1, Hisar
HUDA Colony, Hansi,
Hisar
PAN: ECPPS4442R
(Appellant) (Respondent)
Assessee by Sh. Kuldeep Khera
basis. The project was awarded
by the Hyderabad Urban Development Authority ("HUDA") a unit of Govt.
of Andhra Pradesh, through its subsidiary company ... Right/license to do certain acts/deed and
to collect Annuity from HUDA during the specified period. The ld AR stated
that the aforesaid Rights
payment of EDC to HSVP (erstwhile HUDA) which
clearly shows that before this CBDT memorandum nobody
was deducting tax at source from this EDC payment ... which
has to be made to HUDA. Hence, this clearly shows that
Assessee should not be treated as Assessee in default within
the meaning
carried out at the business/office premises of Haryana Urban
Development Authority (HUDA) on 09.02.2017. During the course of survey,
The AO noticed that ... External Development Charges) were received by
HUDA from private builders/persons without making tax deduction at source
(TDS). EDC is received for use of urban
office premise of Haryana Urban
Development Authority (in short 'HUDA') by the TDS Wing of Panchkula on
09.02.2017 and 14.02.2017. During the course ... survey, the survey team noted
that HUDA has received External Development Charges (in short 'EDC') from
private builders without deducting TDS, the Assessing
2327 & 7781/Del/2018
C13- NHAI & ORR-HUDA) were undertaken d1rectiy as a contractor and
other 3 projects (BC-16 with DMRC ... projects, 5 projects (C12-NHAI,
C13-NHAI, ORR-HUDA, PWD & JMRCL) were undertaken directly as a
contractor and other 3 projects (BC-16 with
Applying the same maxim and highlighting its
principle, this Court in HUDA and Another v. Dr.
BabeswarKanhar and Another [2005 (1) SCC 191]
stated that
charges of Rs. 78,85,47,252/- paid to HUDA.
1.1 The Ld. CIT (Appeals) further did not consider that there was
a reasonable cause ... paid by
the assessee to the Haryana Urban Development Authority (in short HUDA).
The assessee contested before the ld. CIT(A), who confirm the action
Income Tax Officer,
H. No. 949, Sector-12, Ward-1,
Phase-II, HUDA, Panipat, Panipat
Haryana
PAN: ADNPC2483P
(Appellant) (Respondent)
Assessee by Sh. Amit Kaushik
