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2022 (3) TMI 472 - AT - Income TaxCredit of TDS & self assessment tax as reflected in Form 26AS - HELD THAT:- As the entry in Form No. 26AS at Sr. No. 1 at ₹ 8,20,307/- of Ashu Mahawar is reduced or cancelled at Sr. No. 3 of the same 26AS and entry at Sr. No. 2 for ₹ 5,53,970/- is taxable. Thus the action of the AO taxing differential amount at ₹ 2,62,930/- based from 26AS is uncalled for. We find force in the contention of the ld.AR of the assessee and inclined to agree that the addition is not required to be made basis on an entry which is subsequently changed / reduced. Further in the intimation u/s 143(1) dated 15.04.2019, the AO has allowed the credit of TDS of ₹ 56,122/- and self assessment tax of ₹ 7,230/- whereas the same was not allowed in the intimation u/s 154 dated 15.06.2019. The fact is that tax of ₹ 56,122/- was deducted from assessee’s income and assessee had paid self assessment tax of ₹ 7,230/- which is also verifiable from Form 26AS. We also find that ITAT, Jaipur Bench in case of Shri Amit Mantri Vs. DCIT [2022 (1) TMI 181 - ITAT JAIPUR] has held that where assessee has claimed the credit of TDS in the return which is also reflected in Form 26AS, the AO cannot refuse to grant credit of the same on technicalities. In this view of the mater, AO is directed to delete the addition and allow the credit of TDS & self assessment tax as reflected in Form 26AS. Thus Ground No. 1 to 3 of the assessee are allowed.
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