What did the Tribunal hold?

The Tribunal found that the assessee was apparently not granted TDS credit, which required examination at the AO's level. The appeals were restored to the AO for a fresh examination of the TDS issue and to allow credit as per facts.

The assessee's appeals were filed against orders that dismissed their claims for TDS credit. The Assessing Officer (AO), Central Processing Centre (CPC), had not granted credit for TDS as appearing in Form 26AS.

What were the issues?

The primary issue was whether the assessee was correctly granted credit for Tax Deducted at Source (TDS) as reflected in their Form 26AS.

Sumedha Fiscal Services Ltd. vs ADIT | ITAT Kolkata 2026

Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Siddhartha Agrawal, Advocate

For Respondent: Shri Dheeraj, Sr. DR

Hearing: 15.06.2026Pronounced: 25.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. Nos.3170 & 1684/KOL/2025 (Assessment Years:2019-20 & 2024-25) Sumedha Fiscal Services Ltd., ADIT, 6A Geetanjali, 8B, Middleton Vs. CPC, Street, Park Street, Kolkata – Bangalore 700071, West Bengal [PAN: AAECS4754L] (Appellant) .. (Respondent) Appellant by: Shri Siddhartha Agrawal, Advocate Respondent by: Shri Dheeraj, Sr. DR Date of Hearing 15.06.2026 Date of Pronouncement 25.06.2026

O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER:

These appeals preferred by the assessee are against the separate orders of the learned Addl./Jt. Commissioner of Income Tax (Appeals)-1, Guwahati (hereinafter referred to as the “ld. JCIT(A)”], dated 23.10.2025 and 29.05.2025 for the Assessment Years (AY) 2019-20 and 2024-25 respectively.

At the time of hearing, learned Authorized Representative (ld. AR) for the assessee submitted that the Assessing Officer, Central Processing Centre (In short, ‘the AO, CPC’) has not granted credit for TDS as appearing Form 26AS. The ld. AR submitted that the ld. JCIT(A) has also dismissed the appeal of the assessee by simply affirming the order of AO, CPC. The ld. AR further submitted that the appeal may be restored to the file of AO for further

ITA Nos.3170 &1684/Kol/2025/AYs 2019-20 & 2024-25 Sumedha Fiscal Services Ltd. vs. ADIT verification of TDS and allowing the credit in accordance with law. On the other hand, ld. Sr. DR for the revenue did not oppose the arguments of the ld. AR.

After hearing the rival submissions and perusing the materials available on record, we find that apparently the assessee has not allowed to credit of TDS which, in our opinion, needs to be examined at the level of AO . Accordingly, the appeals are restored to the file of AO with direction to examine the issue of TDS afresh and allow the credit to assessee as per facts of the case after granting reasonable opportunity of being heard to the assessee. Needless to say, the assessee filed relevant details and documents before the AO without any valid adjournments.

In the result, the appeals of the assessee are allowed for statistical purposes.

The order is pronounced in the open Court on 25/06/2026.

Sd/- Sd/- (Pradip Kumar Choubey) (Rajesh Kumar) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated: 25/06/2026 SAMANTA ] �ȯ��ȧĤǓ�ͧ �ͪ �\ Ē ȯͪ��/Copy of the Order forwarded to : 1. \ �Ȣ�ȡ�ȸ/ The Appellant 2. Ĥ×��ȸ/ The Respondent. 3. Ȳ�Ȳͬ��] ��] �ǕÈ�/ Concerned CIT 4. ] ��] �ǕÈ�(अपील) / The CIT(A) 5. ��ȡ�Ȣ�ĤǓ�Ǔ�ͬ �, ] ��\ �Ȣ�ȣ�\ͬ ��,/ DR, ITAT, Kolkata 6. �ȡ�[�ȡ_�/ Guard file.

BY ORDER, // TRUE COPY // Asstt.Registrar, ITAT, Kolkata

SUMEDHA FISCAL SERVICES LTD.,KOLKATA vs. ADIT, CPC, , BENGALURU

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