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2023 (1) TMI 218 - AT - Income TaxShort grant of TDS - no documentary evidences were produced in support of claim of TDS - HELD THAT:- It is the duty of AO to examine the issue on the basis of evidences filed and allow the credit to the assessee after doing necessary verification. We have also examined the TDS certificates which are placed before us and observe that the assessee is entitled to credit of Rs. 14,46,276/-. We also find support from the decision of Hon’ble Delhi High Court in the case of Own Motion and Ors. Vs. CIT & Ors. [2013 (3) TMI 316 - DELHI HIGH COURT] We also note that CBDT has issued instruction from time to time to the AO’s qua the manner of processing the return and giving TDS credit. The Hon’ble Delhi High Court in its above judgment issued seven mandamuses for necessary action of Income Tax Department, one of which is regarding the issue of non-credit of TDS to the taxpayer due to TDS mismatch despite the assessee furnishing before the AO, TDS certificate issued by the deductor. CBDT in view of the order of Hon’ble Delhi High Court issued instruction to the AO’s to grant credit of TDS when the assessee furnished TDS certificate as evidence against any mismatch amount after verification. And if necessary AO may issue notice to the deductor to compel to file correction statement as per the procedure laid down. We are inclined to set aside the order of Ld. CIT(A) and direct the AO to give credit to the assessee of full amount as claimed by the assessee after examining the TDS certificates which may be furnished by the assessee. Needless to say once the TDS certificates are furnished by the assessee, AO is duty to give credit of TDS - Appeal of the assessee is allowed for statistical purpose.
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