CA. Saurabh Chhabra

Finance | Law | Banking | Geo Politics | Insurance | Real Estate | Investing | Chartered Accountant

[CA Kunika Agrawal @cakunikaagrawal]

You buy a property.
You take the seller’s PAN.

You deduct TDS at 1% and file Form 26QB .

Everything seems fine.

Then, months later, you get a ₹5.87 lakh demand. 😳

The reason?

The seller’s PAN was inoperative because Aadhaar wasn’t linked.

So the Department said TDS should have been deducted at 20% instead of 1%.

But here’s the interesting part:
The portal didn’t alert the buyer that the seller’s PAN was inoperative.

The buyer argued that he had used the PAN provided by the seller and had no way of knowing that 20% TDS was required.

The ITAT observed that the Department’s system should have flagged the inoperative PAN and alerted the deductor.

More importantly, if the seller had already disclosed the sale in his return and paid the due taxes, the Tribunal observed that the buyer should not bear the additional higher-TDS liability.

The matter was remanded to the AO for verification, with the Revenue also directed to verify the seller’s disclosure and tax payment.

A fascinating case showing that tax compliance isn't always just about what the taxpayer did sometimes, the Department’s own systems matter too.

Case: Sanchit Gupta v. DCIT, CPC-TDS ITA No. 8431/Del/2025 | ITAT Delhi

[CA. Saurabh Chhabra @CASaurabh92]

https://t.co/7TNrw6K34t

[CA. Saurabh Chhabra @CASaurabh92]

Referral Dhamaka is here! Earn Your Wins. Invite Friends to Share $550,000 in USDT https://t.co/zrkMGnBmWs

[CA. Saurabh Chhabra @CASaurabh92]

@abhijeet_dipke Tu bhi pappu

[CA. Saurabh Chhabra @CASaurabh92]

Ye saare kand @pnbindia ma hi kyo hote hai

[CA. Saurabh Chhabra @CASaurabh92]

@HDFCERGOGIC is a scam company they have not yet processed my reimbursement claim of INR 3671 for health checkup claim was filed on 14 Aug 2026

[CA. Saurabh Chhabra @CASaurabh92]

@p_sahibsingh @AmitShah @NitinNabin @gupta_rekha @BJP4Delhi @htTweets @Shehzad_Ind Get those two right and Narela becomes Delhi’s answer on the Yamuna.

Get them wrong and it becomes the next problem — upstream of our own tap.

[CA. Saurabh Chhabra @CASaurabh92]

@p_sahibsingh @AmitShah @NitinNabin @gupta_rekha @BJP4Delhi @htTweets @Shehzad_Ind So when MPD-2047’s Narela provisions are notified, two lines decide everything:

https://t.co/JRItn5flTO occupancy tied to commissioned sewerage?
2.Where exactly is the eastern boundary drawn against the floodplain?