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2024 (3) TMI 664 - ITAT JODHPURDisallowance of TDS on account of mismatch & later on TDS matched but AO not given credit - assessee could get rectified TDS return and after showing in Traces the said credit the assessee made application u/s 154 to the ITO Ward 4 Udaipur owhich was rejected on the ground that rectification is more than 4 years old and it’s not allowable - HELD THAT:- The bench noted that the assessee is a senior citizen and retired from Dena Bank, the purpose of the bench in this appeal is to grant justice to the assessee, though the assessee’s application may get filed after 4 year u/s. 154 of the Act, but the provision of section 155 of very well give powers to the ld. AO to rectify the apparent credit of taxes to be given as the assessee has taken efforts to get rectified the TDS credit which is matching with the consequential salary offered by the assessee and is supported by the form no. 16 and the online credit of taxes appearing in his account the said tax credit cannot be denied to the assessee and therefore, considering the specific facts placed before us and there is genuine tax credit denied by the ld. AO even the tax credit reflected in the form no. 16 cannot be denied which is denied and demand is raised is required to be rectified and the ld. AO is directed to pass the consequential order giving the tax credit due to the assessee as per the fresh records submitted by the assessee. In terms of these observation the appeal of the assessee is allowed.
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