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2023 (7) TMI 231 - ITAT MUMBAINon granting of TDS credit - assessment in hands of HUF v/s Karta [individual] - CIT(A) directing the assessee to follow the procedure prescribed u/s. 37BA(2) for the purpose of getting TDS credit - sale of property belonging to HUF but TDS deduction reflected in 26AS of the KARTA of HUF as the buyer deducted tax in his name for the reason that he was the registered owner of the properties - assessee contended that the A.O. has accepted the return of income filed by the assessee but had denied TDS credit in the computation sheet where the TDS is reflected in the individual name - HELD THAT:- As decided in Bhavani Shah (HUF) [2017 (7) TMI 819 - GUJARAT HIGH COURT] that under special circumstances TDS credit can be given to the assessee HUF upon filing affidavit by the individual that the income does not belong to him and that he has not claimed credit of TDS In the present case the KARTA of HUF has not claimed the TDS in the individual’s returns. The A.O. cannot deny the credit of TDS in the assessee’s name when the corresponding capital gain on the said transaction was taxed in the assessee HUF’s name and cannot take benefit of the mistake crept in, in the sale deed. It is also pertinent to point out that the provision of section 199(3) mandates that credit may be given to person other than those mentioned in sub-section (1) & (2), which allows deviation in giving credit in suitable cases. A.O. is directed to allow the TDS credit in the hands of the assessee HUF after verifying that the same was not claimed in the hands of the individual. Assessee appeal allowed.
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