SIDHESH MOHAN RAIKAR,NASHIK vs. DEPUTY DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE, BANGLORE

ITA 294/PUN/2025Status: DisposedITAT Pune11 December 2025AY 2023-24Bench: DR.MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that Rule 37BA is not applicable to the assessee governed by Section 5A. Since the TDS on income other than salary reflected under the assessee's PAN, the full TDS credit of Rs. 45,28,441 should be granted.

What were the facts?

The assessee claimed TDS credit of Rs. 45,28,441. The CPC allowed only Rs. 33,55,983, citing Rule 37BA. The assessee, governed by Portuguese Civil Code and Section 5A, argued for full credit, especially for TDS on income other than salary.

What were the issues?

Whether Rule 37BA applies to an assessee governed by Section 5A of the Income Tax Act for TDS credit apportionment. Whether full TDS credit should be granted when income is apportioned between spouses under Section 5A.

Which sections of the Income-tax Act were involved?

Section 5A,Section 199,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “B”, PUNE

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Devendra Jain
For Respondent: Shri Pramod Shahkar
Hearing: 03.11.2025Pronounced: 11.12.2025

PER DR. MANISH BOARD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee pertaining to A.Y. 2023-24 is directed against the order dated 21.11.2024 framed by Addl/JCIT(A)-3, Bengaluru arising out of Rectification Order dated 25.07.2024 passed u/s.154 of the Income Tax Act, 1961. 2. Brief facts of the case are that the assessee is an individual and return of income for A.Y.2023-24 was furnished on 17.07.2023 declaring income of Rs.1,72,59,110/-. Return processed u/s.143(1) of the Act on 11.12.2023 accepting the returned income but denied the TDS credit of Rs.17,87,36

The order continues below.

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