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2023 (5) TMI 162 - AT - Income TaxNon Granting the refund of TDS credit - TDS which was not claimed in the return of income - application u/s 119(2)(b) rejected before the ld. PCIT-for allowing the belated claim of refund of the TDS as case of the assessee was not covered under the provision of section 119(2)(b) - HELD THAT:- The income of the assessee should not be over assessed even if there is a mistake of the assessee. As such the legitimate deduction for which the assessee is entitled should be allowed while determining the taxable income. As decided in the case of Vareli textile industry [2006 (2) TMI 102 - GUJARAT HIGH COURT]. The onus is greater. One of the propositions of settled legal position is to ensure that a meritorious case is not thrown out on the ground of limitation. Therefore, it is necessary to examine, at least prima facie, whether the assessee has or has not a case on merits. Thus we note that the assessee should not be deprived of the benefit of the TDS credit which was inadvertently not claimed in the return of income. Accordingly, we set aside the finding of the learned CIT-A and direct the AO to allow the benefit of the TDS credit as per the provisions of law. Hence the ground of appeal of the assessee is allowed.
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