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2023 (2) TMI 390 - HC - Income TaxCredit of TDS - income from interest received in the name of her deceased husband was offered for taxation but credit of TDS deducted against the same was not granted to the petitioner - refund due to the petitioner along with the interest and compenstion immediately without any further delay - interest on the fixed deposits with banks and companies standing in the name of her late husband - HELD THAT:- The difficulty on the part of the respondent is reflected while recognizing the assessee’s right to get the TDS. Credit of the TDS since is being granted on ITBA system, it is also available with the PAN of the assessee who claimed the TDS. In the case of the present petitioner, as the TDS details had not shown of ITBA with PAN of assessee, the credit of the same was not feasible. The amount of TDS was of the husband of the assessee who expired on 3.2.2016. The petitioner was fair enough to offer the interest income received on account of the husband to offer the same in return of income. She has also paid the tax on the same and hence it is reflected in Form 26AS, as specifically ordered by the Commissioner (A). In such eventuality, instead of denying her, when the Commissioner (A) himself was convinced on reflection of the said amount on 26AS form, TDS could have been credited in the account of the petitioner. It was not the case that the petitioner not paid the tax or not having offered the amount which has been accumulated in the account of her late husband. She should have been careful in filing it as a heir, as rightly pointed out by learned counsel Mr.Patel, however, if that was the lapse of her part, she could not have then paralyzed of not getting the refund when Form 26AS had clearly reflected this. The order of Commissioner (Appeals) ought to have been followed by the department. If it the refund was not feasible through the system, the physical grant of refund also could have been possible in any event. The petition is allowed. The order of CIT (Appeals) be complied with without fail within 12 weeks from the date of receipt of this order with interest and with all consequential reliefs.
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