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2019 (12) TMI 903 - AT - Income TaxCredit of TDS - claim not allowed by the AO on the ground that corresponding amount received from the deductor, M/s Root Corporation Ltd. has been shown by the assessee only as advance rent and not rental income for the year under consideration - Assessee contested that benefit of deduction of the tax has to be allowed to the assessee and the government cannot sit over the money of the taxpayer without any credit - HELD THAT:- CIT(A) after considering the position of the law in detail, relying on the decision of the Hon’ble Andhra Pradesh High Court in the case of Sri Y Rathiesh Vs. Commissioner of Income Tax [2014 (9) TMI 2 - ANDHRA PRADESH HIGH COURT] has upheld the withdrawal of TDS credit by the Assessing Officer. We do not find any error in the order of the learned CIT(A) on the issue in dispute. However, we are of the considered opinion that government cannot sit over amount withheld and credit has to be allowed to the assessee in the year rent in advance is offered by the assessee for income. The grounds of the appeal of the assessee with respect to TDS credit are accordingly partly allowed. Addition of expenses pertaining to the house property, income from which has been offered under the head ‘income from house property’ - deduction for expenses incurred on said property already stand covered by the 30% deduction under the income from house property - HELD THAT:- Assessee failed to substantiate that the expenses in dispute pertains to portion of the property, income from which is not included under the head ‘income from house property’. The claim of the assessee cannot be allowed in absence of substantiation with documentary evidences. We do not find any error in the order of the learned CIT(A) on the issue in dispute and accordingly, we uphold the same. The ground of the assessee related to disallowance are accordingly dismissed.
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