SAVADIKA RETAIL PRIVATE LIMITED,GURGAON, HARYANA vs. INCOME TAX OFFICER, GURGAON, HARYANA

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ITA 2753/DEL/2025Status: DisposedITAT Delhi07 November 2025AY 2022-23Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)5 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer erred in allowing TDS credit on a proportionate basis, as the Assessee had offered the entire income to tax. The discrepancy was explained by sales returns, and the total declared turnover tallied with Form 26AS.

What were the facts?

The Assessee's appeals concerned the Ld. CIT(A)'s confirmation of the CPC's order restricting TDS credit due to turnover discrepancies between the return and Form 26AS. The Assessee claimed TDS correctly as per Form 26AS.

What were the issues?

Whether TDS credit restricted due to turnover discrepancies between return income and Form 26AS should be allowed in full when the Assessee has offered the entire income to tax and explained the discrepancy with sales returns.