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Income Tax - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Credit of TDS - Non-reflection of TDS credit in its 26AS ...

Income Tax

April 29, 2024

Credit of TDS - Non-reflection of TDS credit in its 26AS statement - The Appellate Tribunal acknowledged the genuine hardship faced by the appellant - While recognizing the technical constraints, the Tribunal suggests that the Assessing Officer should find a solution to address the appellant's hardship. The Tribunal directs the AO to verify the facts of the case and consider resorting to the provisions of Section 119 of the Income Tax Act, allowing the appellant to address its grievance through proper application.

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