DULHE RAM MEENA, JAIPUR,JAIPUR vs. DCIT CIRCLE 1, JAIPUR, JAIPUR

ITA 72/JPR/2025Status: DisposedITAT Jaipur25 September 2025AY 2023-24Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the assessee was entitled to TDS credit on the rental income once it was proven that TDS was deducted on the declared income and deposited with the government, irrespective of the ownership or usage of the land for agricultural purposes.

What were the facts?

The assessee challenged the order confirming the disallowance of TDS credit for rental income. The CIT(A) had partly allowed the appeal, confirming the disallowance of TDS credit on rental income, citing lack of proof of ownership and agricultural use of the land.

What were the issues?

Whether the assessee is entitled to TDS credit on rental income when the CIT(A) had doubts about the ownership and agricultural use of the land. Whether adjustments made by CPC under Section 143(1) are permissible without prior opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 199,Section 143(1)

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Income Tax Appellate Tribunal, JAIPUR BENCHES,’’SMC” JAIPUR

Hearing: 24/09/2025

By way of this appeal, the assessee has challenged order passed by Learned. Addl/ JCIT(A)-2, Guwahati, on 12-12-2024, relating to the assessment year 2023-24, whereby the appeal filed by said assessee- appellant herein, against intimation order dated 23.02.2024 passed byCPC, Bangaluru, has been partly allowed.

2.

As per memorandum of appeal, the assessee-appellant has raised the following grounds of appeal;

‘’1. In the facts and circumstances of the cas

The order continues below.

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