DCIT(EXAM),CIR-1(1), KOLKATA vs. G.D. CHARITABLE SOCIETY , MURSHIDABAD

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ITA 291/KOL/2023Status: DisposedITAT Kolkata08 January 2025AY 2017-18Bench: the due date. Because of the non-filing of the said Form the exemption u/s 11(1) of the Act was denied. The Ld. CIT(A) was persuaded by the terms of Circular No. 30/2019 (F. No.5 pages

In favour of the Revenue: the Revenue's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that credit for TDS should be allowed to the assessee if the income is assessable in her hands, even if the TDS certificate is in the name of her deceased husband. The assessee is entitled to claim the TDS credit as she has offered the corresponding income for taxation.

What were the facts?

The assessee claimed TDS credit for amounts deducted in the name of her deceased husband. The Assessing Officer denied this credit, stating the TDS was not in the assessee's name, despite the assessee offering the corresponding income for taxation.

What were the issues?

Whether TDS credit can be denied to an assessee when the corresponding income is offered for taxation, solely because the TDS certificate is in the name of a deceased person.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 250,Section 234A,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

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.

3.

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

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