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TMI Blog2022 (6) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... t by making payment towards EDC charges to DGTCP Haryana through HUDA without deduction of TDS. - Decided in favour of assessee. - I.T.A. Nos. 6301 & 6302/DEL/2019 - - - Dated:- 7-6-2022 - SHRI SAKTIJIT DEY , JUDICIAL MEMBER And SHRI PRADIP KUMAR KEDIA , ACCOUNTANT MEMBER For the Appellant : Divyansh Jain, Adv. For the Respondents : Abhishek Kumar, Sr. DR ORDER Per Pradip Kumar Kedia, AM The captioned appeals have been filed by the Assessee against the common order of the Commissioner of Income Tax (Appeals)-XXXI, New Delhi ('CIT(A)' in short) dated 27.05.2019 arising from the common assessment order dated 29.01.2018 passed by the Assessing Officer (AO) under Section 271C of the Income Tax Act, 1961 (the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hahari Vikas Pradhikaran, Panchkula, Memo No. DTCP/ACCTTS/Assessing Officer (HQ)/CAO/2894/2018 Date: 19.6.2018 Subject: Clarification on TDS Deductions on EDC Payments. Please refer to the matter cited as subject above. 1. Section 2(g) of the Haryana Development and Regulation of Urban Areas Act, 1975 defines that external development works (hereinafter referred as EDW) shall includes any or all infrastructure development works like water supply, sewerage, drains, provisions of treatment and disposal of sewage, sullage and storm water, roads, electrical works, solid waste management and disposal, slaughter houses, colleges, hospitals, stadium/sports complex, fire stations, grid sub-stations etc. and/or any other wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f development works has been made in the said scheme. From Financial Year 2017-18, the receipts on account of EDC is being deposited in the consolidated fund of the State under Major Receipt Head-0217 receipts and all license/CLU holders have also been directed vide order dated 12.05.2017 that payment of EDC in respect of license/CLU granted by TCP Deptt. may be made online through e-payment gateway or in shape of demand drafts favouring Director, Town 6 Country Planning, Haryana. Required funds for execution of development works are released to HSVP after granting the sanction from the Finance Department. It is, therefore, clarified that HSVP is only an executing agency for and on behalf of State Govt. for carrying out EDW for which f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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