PARESH AJMERA,KOLKATA vs. I.T.O., WARD-33(2),, KOLKATA

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ITA 1370/KOL/2025Status: DisposedITAT Kolkata15 January 2026AY 2022-2023Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)1 pages

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found substance in the assessee's argument that TDS credits from earlier years, related to income offered in AY 2022-23, should be considered. Therefore, the matter was remitted back to the Assessing Officer for fresh consideration after reviewing the documentary evidence submitted by the assessee.

What were the facts?

The assessee appealed against the CIT(A)'s order which dismissed their appeal regarding TDS credit for assessment year 2022-23. The CIT(A) ruled that TDS credit claimed for an amount not reflected in Form 26AS for the same year should not be allowed and directed rectification. The assessee argued that TDS deducted in earlier years (2019-20, 2020-21) but related to income offered in AY 2022-23 should be allowed.

What were the issues?

Whether TDS credit relating to earlier assessment years but pertaining to income offered in AY 2022-23 can be claimed and allowed in AY 2022-23, even if not reflected in Form 26AS for that year.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

order

: January 15, 2026 ORDER

Per Pradip Kumar Choubey, Judicial Member:

This appeal filed by the assessee is directed against the order dated 15.06.2025 of the Addl/JCIT(A), Ranchi (hereinafter referred to as the “CIT(A)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2022–23.

Brief facts of the case are that the assessee filed an appeal before the ld. CIT(A) against the intimation issued u/s 143(1) of the Act wherein the CPC allowed TDS credit of Rs. 52,404 against the total claim of Rs.3,32,404 made by the assessee in the return of income.

The ld. CIT(A) has dismissed the appeal of the assessee on the ground that the claim of TDS credit in the assessment year 2022-23 for an amount not reflected in Form 26AS of the same year and directed the assessee to make proper rectification or revision in the year where the TDS is actually reflected.

Paresh Ajmera 4. Aggrieved and dissatisfied, the assessee is in appeal before us. At the time of hearing, the Ld. AR submitted that property was sold in the assessment year 2022-23 and capital gains were disclosed in that year. The ld. AR also submits that part of the TDS was deducted and reported in earlier years (AYs 2019-20 and 2020-21), on the ground that the transfer was completed in AY 2022-23 and income offered in that year. The ld. AR filed the relevant pages of the return of income in 26AS for the years in which TDS is brought forward. The prayer of the assessee is that the matter be remitted back to the file of the Assessing Officer for fresh consideration after going over the documents filed by the assessee.

The Ld. DR did not make any objection to the above proposal of the ld. AR.

We have considered the submissions of the counsels of the respective parties and perused the material available on record. On perusal of the impugned order, the following points have been emerged: i. TDS of Rs2,80,000 was deposited and reflected 2019-20. Similarly, Rs45,000 was reflected in Form 26AS of AY 2020-21. ii. In Form 26AS of AY 2022-23, only Rs.5,000 is reflected. The credit for Rs2,80,000 was not reflected in Form 26AS of AY 2022-23. 6.1 The contention of the assessee is that since the corresponding income is offered for A.Y 2022-23 and all TDS related to the transaction irrespective of year of deduction should be allowed in that year and TDS credits of earlier years were claimed in AY 2022-23 by carrying forward the same in ITR schedules which is apparent from the documents filed by the assessee. Keeping in view the above documentary evidence and considering the submission made by the assessee, we find substance in the argument of the assessee and the matter is remitted back to the file of the Assessing Officer for fresh order after considering the documentary 2 Paresh Ajmera evidences filed by the assessee. The assessee is directed to fully cooperate in the remand proceedings by producing all relevant documents/details in support of his claim.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Kolkata, the 15th January, 2026.

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