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2022 (12) TMI 632 - AT - Income TaxNon-grant of TDS credit - assessee is an individual having residential status of “Not Ordinarily Resident” - HELD THAT:- TDS credit for the aforesaid amounts was not granted to the assessee on the allegation that the credits claimed in the return of income are not reflected in Form 26AS statement. However, on a perusal of Form 26AS statement submitted before us, it is observed, the amount being the TDS deducted by Employees Provident Fund organization is reflected in From 26AS. Similarly, TDS deducted by the employer M/s. Yaskawa India Pvt. Ltd. is also reflected in Form 26AS with TAN number. Thus, the allegation of the CPC that these two amounts are not reflected in Form 26AS, prima facie, appears to be perfunctory. In any case of the matter, since, tax has been deducted at source on the income of the assessee, full credit of such TDS has to be given to the assessee in spite of the fact that the assessee might have committed some technical/typographical error in the return of income, as alleged by Commissioner (Appeals). This is for the reason that the assessee cannot be deprived of getting the benefit of tax genuinely deducted on his behalf. We restore the issue to the Assessing Officer for the limited purpose of factually verifying assessee’s claim qua the amounts reflected in Form 26AS and allow credit for the TDS amount reflected therein. Grounds are allowed for statistical purposes.
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