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2024 (11) TMI 687 - AT - Income TaxDeductor had deducted the tax but not paid to the Central Government -mismatch between tax credits claimed and allowed and the reasons for the said mismatch was mentioned as form 26AS does not contain amount of TDS /TCS with respect to the TAN mentioned in Schedule TDS-1/TDS 2 /TCS - HELD THAT - Assessee cannot be proceeded for the recovery of the tax dues when the deductor had deducted the tax but not paid to the Central Government. 2023 (6) TMI 1135 - DELHI HIGH COURT . In the present case we find from the documents submitted by the assessee the tenant had deducted the tax while making the rental payments but failed to deposit the same into the Central Government. Before the Ld.CIT(A) as well as before this Tribunal the assessee had given the details of the deductor but the Ld.CIT(A) had not taken any steps to ascertain the facts based on the details furnished by the assessee. We are of the view that the CIT(A) could have sought for a remand report from the AO through which the genuineness of the claim of the assessee could have been verified. On the other hand the CIT(A) could have remitted the issue to the AO to verify the genuineness of the claim and if the claim of the assessee is found correct then the AO could have desisted from collecting the tax due from the assessee. On the face of the documents submitted by the assessee we are able to visualise that there is some reasonables in the submissions made by the assessee. Therefore the matter requires further verification. In the event of verification if the AO found that the claim made by the assessee is genuine then naturally the judgments relied on by the Ld.AR would apply to the facts of the case and in that event the assessee is not liable to pay the tax as demanded by the authorities. Appeal filed by the assessee stands allowed for statistical purposes.
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