SAMIR KUMAR DE,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 52(1),KOLKATA, KOLKATA

ITA 1880/KOL/2026Status: DisposedITAT Kolkata25 August 2026AY 2020-219 pages
AI SummaryRemanded

What were the facts?

The assessee claimed TDS credit of Rs. 79,330/- appearing in his Form 26AS, which was deducted by the State Bank of India on fixed deposit interest. However, the corresponding income was clubbed in the hands of his wife under Section 64 of the Act, and the necessary declarations under Rule 37BA(2) were not filed.

What did the Tribunal hold?

The Tribunal held that since the required declaration under Rule 37BA(2) was not filed, the TDS credit should be governed by Rule 37BA(1) and given to the assessee, as the credit appeared in his Form 26AS. The lower authorities erred in denying the credit based on procedural non-compliance.

What were the issues?

Whether TDS credit appearing in the assessee's Form 26AS can be denied when the corresponding income is assessed in the spouse's hands, and the procedural requirements for transferring credit under Rule 37BA(2) were not met.

Which sections of the Income-tax Act were involved?

Section 64,Section 199,Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH AT KOLKATA

Before: SHRI YOGESH KUMAR US & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Addl/JCIT(A)-2, Lucknow [hereinafter referred to as Ld. ‘Addl/JCIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2020-21 dated 27.03.2026. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

"

1.

That the order passed by the Learned ADDL/JCIT (A)-2 LUCKNOW is bad in law, arbitrary, unjust, and passed without properly appreciating the facts and circumstances of the case.

The order continues below.

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