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Facts
The assessee is appealing against orders that denied her credit for TDS (Tax Deducted at Source) paid in the name of her deceased husband, Jagbandhu Das, for Assessment Years 2019-20 to 2022-23. The assessee had offered the income related to this TDS for taxation in her own returns. The Assessing Officer denied the credit due to the TDS being in the husband's name.
Held
The Tribunal held that the assessee is entitled to claim the TDS credit as she has offered the corresponding income for taxation in her return of income. The Tribunal directed the Assessing Officer to allow the credit for TDS made in the name of the deceased husband.
Key Issues
Whether the assessee is eligible for TDS credit for tax deducted in the name of her deceased husband when she has offered the related income for taxation in her own return.
Sections Cited
250, 143(1), 234A, 234B, 234C, 37BA
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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: SONJOY SARMA & SRI RAKESH MISHRA
order : 04-August-2025 ORDER PER BENCH: These four appeals filed by the assessee are against the separate orders of the Addl/JCIT(A)-1, Nashik [hereinafter referred to as the ‘Ld. Addl/JCIT(A)’] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs 2019-20, 2020-21, 2021-22 & 2022-23 dated 02.01.2025, which have been passed against the intimations dated 26.02.2020, 30.09.2021, 26.05.2022 & 08.11.2022, respectively issued u/s 143(1) of the Act. Since the issues in all the four appeals are AY 2021-22, Ground No. 1 has been inadvertently split into Ground Nos. 1 and 2.
We shall first take up the appeal in AY 2019-20 as the lead case. Brief facts of the case mentioned in the Statement of Facts are that the assessee is an Individual and she e-filed her return of income for the said assessment year on 12/11/2019 declaring total income of Rs. 1,36,79,759/- and claiming credit of taxes paid of Rs. 46,52,910/-. However, the Ld. Assessing Officer, the Asst. Director of Income Tax, CPC, Bengaluru vide the Intimation issued u/s 143 (1) of the Act on 26/02/2020 accepted the returned income but allowed credit of taxes paid of Rs.24,46,589/- only as against the tax credit claimed at Rs. 46,52,910/- and raised consequential demand of Rs.25,98,755. Details of credit of taxes claimed by the assessee and credit allowed by the department have been mentioned as ₹46,52,910/- and ₹24,46,589/- respectively and a sum of ₹22,06,321/- being the TDS in the name of the husband has not been allowed. In the return of income, in addition to her own income of Rs.59,33,102/- (income from other sources-interest income), the assessee also offered total income of Rs.73,13,808/- comprising income from M/s Elco Enterprise and Interest income from Bank (both in the name of Late Jagbandhu Das) for taxation and corresponding TDS of Rs.28,42,910/- (in the assessee's