M/S. MANGAL PLASTIC UDYOG,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, BANGALORE

The assessee has only one grievance that the A.O. has not rectified the challan as per which an amount of Rs. 150,000/- was paid by the assessee because the assessee by mistake used the challan of TDS payment instead of using Advance tax Challan for making this payment on 07.09.2013.

Learned AR of the assessee submitted that as per letter dated 29.09.2014, the assessee has made a request to the A.O. for rectification of challan but no order is passed by the A.O. in this regard and learned CIT (A) also has not given any finding on this aspect. Learned DR of the revenue supported the order of CIT (A).

I have considered the rival submissions and perused the material on record. I find that this is not in dispute that the assessee made payment of this amount by using TDS challan and hence, credit for the same as advance tax cannot be allowed. But nevertheless, when a request is made by the assessee for rectification of the challan, the A. O. should pass appropriate order on such request as per law. With these observations, I restore the matter back to the A.O. for passing appropriate order as per law on such request of the assessee made before him on 29.09.2014 and if the assessee succeeds in this matter and the A.O. rectifies the challan then to allow credit to the assessee.

In the result, the appeal of the revenue is allowed for statistical purposes.