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2019 (11) TMI 633 - AT - Income TaxCredit of tax deducted at source denied - HELD THAT:- In this case the only issue is with regard to non granting of TDS credit qua which the TDS certificate could not be furnished by the assessee as the same were not given to the assessee, however, the assessee has filed the details of the of the deductors such as PAN numbers, TAN numbers who have deducted the TDS. We also observe that in the first round, the CIT(A) after following the order of Hon’ble Bombay High Court in the case of Yashpal Sahni vs. Rekha Hajarnavis, ACIT & Ors. [2007 (7) TMI 7 - HIGH COURT , BOMBAY] has directed the AO not to recover the said TDS credit or to allow the TDS credit to the assessee, however, in the second round the CIT(A) denied the credit citing the reasons that the assessee has not furnished the TDS certificates before the AO. In the present case before us this is not the case of the Department that TDS has not been deducted at source on behalf of the assessee but the only contention of the Department is that the certificate was not filed before the AO. The assessee has already filed the details of deduction of TDS along with PAN, TAN and details of deductors. We are not in agreement with the conclusion drawn by the CIT(A) that TDS certificate has not been filed before the AO and therefore no credit could be granted. The case of the assessee is squarely covered by the decision in the case of Yashpal Sahni vs. Rekha Hajarnavis, ACIT & Ors. (supra) wherein it has been held that it is sufficient that tax has been deducted at source and then Revenue can not recover the TDS amount with interest from the petitioner once again. We, therefore, respectfully following the decision of the Hon’ble Bombay High Court set aside the order of Ld. CIT(A) and direct the AO to allow the credit to the assessee. Not granting the interest u/s 244A on TDS for the period from May 2007 to June 2014 - HELD THAT:- As relying on LARSEN AND TOUBRO LTD. [2010 (6) TMI 414 - BOMBAY HIGH COURT] we are of the considered view that the interest is to be allowed to the assessee from 1st May, 2007 to 20th June 2014 as the funds were with the department. Accordingly the order of CIT(A) is set aside and AO is directed to recompute the interest as stated above. Accordingly, the appeal is allowed.
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