Payment made by the assessee to its teachers qualified for deduction of tax at source under section 194J and not under section 192. Regulations, restrictions, guidelines and control exercised in regard to logistical and administrative functions of the workforce are not unique to an education organisations and it is difficult to identify any establishment that does not exercise some degree of control over the administrative and logistical functioning of the workforce, be they salaried or otherwise called as a consultant

34. TS-931-ITAT-2026(Cochin)

Brilliant Study Centre Pvt. Ltd. v. ITO, TDS

A.Y.: 2023-24 Date of Order : 16.6.2026

Sections: 192, 194J, 201, 201(1A)

Payment made by the assessee to its teachers qualified for deduction of tax at source under section 194J and not under section 192.

Regulations, restrictions, guidelines and control exercised in regard to logistical and administrative functions of the workforce are not unique to an education organisations and it is difficult to identify any establishment that does not exercise some degree of control over the administrative and logistical functioning of the workforce, be they salaried or otherwise called as a consultant

FACTS

Consequent to a survey conducted on the assessee, engaged in imparting coaching for medical and engineering aspirants, under section 133A(2A) of the Act, the Assessing Officer (AO) issued a show cause notice to the assessee seeking explanation as to why tax has been deducted at source under section 194J and not under section 192 of the Act in respect of payments made to 121 teachers.