LABOURNET MANAGED SERVICES PRIVATE LIMITED,BENGALURU vs. INCOME TAX OFFICER, WARD- 4(1)(1), BENGALURU

ITA 646/BANG/2026Status: DisposedITAT Bangalore10 September 2026AY 2021-228 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that appellate authorities can entertain fresh claims not made in the original return, citing Supreme Court and High Court precedents. The Revenue has an obligation to grant TDS credit as reflected in Form 26AS for assessable income, as it is a statutory right of the assessee.

What were the facts?

The assessee's appeal was delayed by 173 days due to an administrative oversight regarding email credentials on the Income Tax Portal. The core issue is the denial of TDS credit of Rs. 52,19,813/- for AY 2021-22, which was reflected in Form 26AS but inadvertently not claimed in the original return.

What were the issues?

Whether the ITAT can entertain a claim for TDS credit not made in the original return, and whether TDS credit reflected in Form 26AS should be granted despite a procedural lapse in claiming it.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(1),Section 199

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI WASEEM AHMED & SHRI SANDEEP SINGH KARHAIL

For Respondent: Shri. Balusamy. H, JCIT

PER SANDEEP SINGH KARHAIL, JUDICIAL MEMBER:

The assessee has filed the present appeal against the impugned order dated 17.06.2025, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Additional/Joint Commissioner of Income Tax (Appeals) – 1, Coimbatore [“learned Addl./Joint CIT(A)”], which in turn arose from the

The order continues below.

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