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2017 (6) TMI 1041 - AT - Income TaxDisallowance of assessee’s claim for credit of TDS - Held that:- It is no doubt true that the condition stipulated in Rule, i.e. 37BA(2) for claiming credit for TDS in the hands of the person other than the deductee is to avoid allowing double credit for TDS amount as rightly contended by the ld. D.R. However, as submitted by the assessee in this regard, the concerned proprietor Shri Soumendu Porel has not claimed credit for TDS amount in question nor the same has been allowed to him even by the Department. He has submitted that this mater can be verified by the Assessing Officer to ensure that there is no double crtedit allowed for the TDS amount in question and if it is found on such verification that no credit is allowed for the TDS in the hands of the proprietor/individual, the claim of the assessee for credit of such TDS may be allowed. I find merit in this contention of the assessee and since the ld. D.R. has also not raised any objection in this regard, set aside the impugned order of the ld. CIT(Appeals) and restore the matter to the file of the Assessing Officer for deciding the same afresh after necessary verification. Appeal of the assessee allowed for statistical purposes.
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