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2023 (1) TMI 758 - AT - Income TaxCredit of TDS - DR mentioned that the amount was not credited in the 26AS, so, the assessee is not eligible for claim of TDS - HELD THAT:- As assessee is genuinely eligible for the claim of TDS amount which was deducted from his rental income. The income was also offered for tax. So, assessee is eligible for claim of TDS. It is duty of the party to deduct the tax and to submit before the government treasury u/s 205 of the Act. We set aside the matter to the ld.AO to verify the TDS from respective authority and allow the claim of the assessee after a proper verification. The assessee should also get a reasonable opportunity of hearing for substantiate its claim. Appeal of the assessee allowed for statistical purposes.
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