TMI Blog2019 (11) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A)] relevant to assessment years 2002-03 2003-04. 2. The only issue raised by the assessee in the various grounds of appeal is against the order of Ld. CIT(A) upholding the order of AO in which the AO had denied credit of tax deducted at source of ₹ 14,08,733/-. 3. The facts are that the assessee while filing the return of income claimed the credit for TDS of ₹ 15,25,89,508/-. Thereafter, assessment was framed under section 143(3) in which credit in respect of TDS was granted only to the extent of ₹ 11,92,15,936/- thereby short granting of TDS to the tune of ₹ 3,33,73,572/-. Thereafter, the assessee filed rectification application dated 12.08.2005 under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already filed TDS certificates qua ₹ 8,13,764/- with the Department vide letter dated 21.07.2004 and the TDS certificates in respect of ₹ 14,08,735/- have not been received by the assessee. However, the AO in the order dated 12.09.2014 giving effect to Ld. CIT(A) order did not grant the credit of TDS of ₹ 22,22,497/- without stating any reason. The assessee again filed appeal before the Ld. CIT(A) against the order dated 12.09.2014 which was disposed of on 29.09.2017 wherein the Ld. CIT(A) directed the AO to allow TDS credit of ₹ 8,13,764/- but denied the credit in respect of that amount of ₹ 14,08,733/- for which the certificate was not furnished before the AO. 6. After heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ekha 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 of ₹ 14,08,733/- to the assessee. In the result, the appeal of the assessee is allowed. ITA No.7458/M/2017 7. The only issue raised by the assessee is against the order of Ld. CIT(A) in upholding the order of AO in not granting the interest under section 244A of the Act on TDS amount of ₹ 1,31,76,602/- for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings before the Ld. CIT(A), the Ld. CIT(A) dismissed the issue on the ground that interest under section 244A that the interest under section 244A was not allowable to the assessee by virtue of provisions of section 244A(2) of the Act. The relevant extract of the order is as under: 5..... Apparently, the AO has invoked the provisions of sec. 244A(2) of the I.T. Act, 1961 since the claim for this amount was made by the assessee in the return of the assessment year 2004-05 and not in that for the A. Y. 2003-04. The assessee has not made any submission before me to show that the provisions of sec. 244A(2) of the I. T. Act, 1961 is not applicable to it. No fault can, therefore, be found with the order of the AO on the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the refunds were lying with the department during the said period. Finally, the Ld. A.R. prayed before the Bench that AO may kindly be directed to re-compute the interest under section 244A of the Act. 12. The Ld. D.R., on the other hand, relied heavily on the order of authorities below by submitting that the assessee has made delayed claim by filing application dated 19.06.2014 claiming the additional TDS of ₹ 1,31,76,602/- and therefore the interest was rightly denied by the AO from May 2014 to June 2014. 13. We have heard the rival submissions of both the parties and perused the material on record and found that in this case the additional claim of the assessee of ₹ 1,31,76,602/- was made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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