VINAYAKA S VEERABASAPPA,CHITRADURGA vs. INCOME TAX OFFICER, WARD 1 & TPS, SHIMOGA

ITA 1844/BANG/2026Status: DisposedITAT Bangalore19 June 2026AY 2020-214 pages
AI SummaryRemanded

What were the facts?

The assessee failed to claim TDS credit in their original return of income for AY 2020-21. The CPC processed the return without granting this credit, leading to a demand. The assessee filed a rectification petition under Section 154 to claim the TDS.

What did the Tribunal hold?

The Tribunal held that the TDS credit, which was reflected in Form 26AS and on which tax was deducted from income offered by the assessee, could not be denied. The omission in the original return should not be fatal, and the assessee should not be unjustly enriched.

What were the issues?

Whether TDS credit can be denied due to omission in the original return when it is reflected in Form 26AS and claimed via rectification. Whether an appeal against a rectification order under Section 154 is maintainable.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(1),Section 246(1),Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH : BANGALORE

Before: SHRI BALAKRISHNAN S & SHRI SOUNDARARAJAN K

For Appellant: Shri. Kartik, CA
For Respondent: Shri. Ganesh R Ghale, Standing Counsel for the Department
Hearing: 11.06.2026Pronounced: 19.06.2026

Per Balakrishnan S, Accountant Member :

This appeal is filed by the assessee against the order of learned Commissioner of Income Tax – Appeals-2, Vadodara [in short “CIT(A)”] vide DIN & order No. ITBA/APL/S/250/2025-26/1086583508(1) dated 26.02.2026 for the Assessment Year 2020-21 arising out of the order passed under section 1543 of the Income Tax Act, 1961, dated 15.11.2024. 2. Brief facts are assessee, being an individual, filed his return of income for the Assessment Year 2020-21 on 30.11.2020 declaring a total income of Rs.17.78,409/-. The assessee while filing the original return failed to claim credit for TDS deducted by the employers. Consequently, th

The order continues below.

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