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Facts
The revenue appealed against the JCIT(A)'s order that allowed the assessee excess TDS credit, arguing that the assessee had not provided TDS certificates and claimed more credit than in its income return. The assessee's representative contended that the JCIT(A) had simply directed the Assessing Officer to verify if the excess TDS credit reflected in Form 26AS corresponded to income declared in the return, and to grant credit if confirmed.
Held
The Tribunal held that the JCIT(A)'s direction was to merely verify if the excess TDS credit shown in Form 26AS corresponded to the income declared by the assessee. If the income was offered, the assessee was entitled to the TDS benefit. As the revenue could not demonstrate any specific error in this approach, the JCIT(A)'s order was upheld.
Key Issues
Whether excess TDS credit, as reflected in Form 26AS, can be allowed to the assessee if it corresponds to the income offered in the return of income, even in the absence of physical TDS certificates.
Sections Cited
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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
रधजस्व की ओर से /Revenue by : Shri Dheeraj, Sr. DR निर्धाररती की ओर से /Assessee by Shri K.M.Gupta, Advocate Shri Utkarsh Tulsiyan, FCA सुनवाई की तारीख / Date of Hearing : 09/12/2025 घोषणा की तारीख/Date of Pronouncement : 09/12/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the revenue against the order of the ld. ld. Add/JCIT(A)-5, Delhi, dated 29.03.2025 for the assessment year 2020- 2021.
It was submitted by ld Sr DR that the ld JCIT(A) has granted assessee excess credit of TDS than the amount that has been claimed by the assessee in its return of income. It was the submission that as the assessee has not provided the TDS certificate, therefore, the credit should not be allowed.
In reply, ld AR submitted that the ld. JCIT(A) has directed the Assessing Officer to verify whether the excess TDS credit as appearing in Form 26AS has been reported by the appellant/assessee in the return of income, if yes, then to allow the credit as per law. He vehemently supported the order of ld JCIT(A).
We have considered the rival submissions. A perusal of the last para of the order of the ld JCIT(A) clearly shows that the ld. JCIT(A) has only directed to verify whether the amount as reflected in 26AS statement are the corresponding with the income, that has been offered by the assessee in its return of income. If the income has been offered, then obviously the assessee should be granted the benefit of TDS. This being so, as no error has been specifically pointed by ld Sr DR, the order of ld JCIT(A) stands confirmed and appeal of the revenue stands dismissed.
In the result, appeal of the revenue is dismissed. Order dictated and pronounced in the open court on 09/12/2025.