KANIKA SATYANAND,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

ITA 6238/DEL/2026Status: DisposedITAT Delhi28 September 2026AY 2024-254 pages
AI SummaryAllowed

What were the facts?

The assessee claimed TDS credit of Rs. 2,22,988/- for income offered to tax. This TDS was deducted in the name of her brother, Mr. Mohit Satyanand, who reported only 50% of the income and claimed 50% of the TDS. The remaining 50% of income and TDS were offered by the assessee, but the TDS credit was denied.

What did the Tribunal hold?

The Tribunal held that the assessee had duly offered 50% of the income to tax and her brother had claimed only 50% of the TDS, clearly attributing the balance to the assessee. Therefore, the denial of TDS credit was incorrect.

What were the issues?

Whether the assessee is entitled to claim TDS credit when the income and TDS were split between two individuals, with one individual offering the full income but only claiming partial TDS credit?

Which sections of the Income-tax Act were involved?

Section 194LBB,Section 199

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”, DELHI

Before: AND SH. SUDHIR KUMAR

For Appellant: Ms. Divya Gujral, CA
For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 15/09/2026Pronounced: 28/09/2026

PER SUDHIR KUMAR, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “Ld.CIT(A))”] vide order dated 13-3-2026 pertaining to A.Y. 2024-25 arising out the order dated 30.9.2025 passed u/s.154 of the Income-tax Act, 1961, (in short ‘the Act’).

2.

The assessee raised the following solitary ground of appeal:

“The CIT(A) erred in law and on facts in denying TDS credit of Rs. 2,22,988/- despite the assessee having duly offered the corresponding 50 percent share of income to tax. The CIT(A) failed to appreciate that Mr. Mohit Satyanand had claimed credit for only 50 per cent of the TDS in his return of income, thereby

The order continues below.

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