TMI Blog2017 (2) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant to pay the TDS when the TDS has already been deducted by the licensee. We are of the view that the finding of the CIT(A) is wrong against law and facts and is not liable to be sustainable in the eyes of law, therefore is hereby ordered to be set aside and the Assessing Officer is directed to delete the addition on account of TDS. However, recovery can be initiated against the person who deducted the TDS in accordance with law. Accordingly, all these issues decided in favour of the assessee against the revenue. - I.T.A. No. 2205/Mum/2016 - - - Dated:- 15-2-2017 - Shri D. Karunakara Rao, AM And Shri Amarjit Singh, JM Assessee by : Shri Sunil Nahta Department by : Shri M. C. Omi Ningshen ORDER Per Amarjit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing total income to the tune of ₹ 4,94,558/-. Intimation u/s.143(1) of the Act was issued on 26.09.2014. The sole issue arising in this appeal is in respect of the appellant not being granted credit for TDS of ₹ 80,000/-. According to the assessee, it had entered into the leave and license agreement with M/s. Om Sai Auto World of one Shri Gangadhar Shivram Shetty for ₹ 2,00,000/- which received. The assessee received the compensation of ₹ 8,00,000/- during the year on which TDS @ 10% was deducted. As per 26AS, that party has not paid any amount toward tax deducted at source and failed to deposit ₹ 40,000/- with Central Government. The assessee also relied upon in communication dated 01.01.2015 with Secretary t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the Under Secretary dated 01.01.2015 referred to by the appellant, it only directs the Assessing Officer to refrain from coercive recovery of such demand on account of tax credit mismatch. It nowhere says that the credit of claim of TDS should be given even if the same has not been paid to the Government account. Further, it is not even clear that such amount has been deducted as TDS. On merits, the ground of appeal is dismissed. Nevertheless, the Assessing Officer is directed to verify the credit now appearing in 26AS and allow credit based on the amount appearing in the department records. 5. On appraisal of the above mentioned order the reason which has been given by the CIT(A) for not accepting the contention of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic bar contained under section 205. The fact that the assessee was not entitled to the credit of the tax deducted at source for the non-issuance of the TDS certificate by the respondent No.6, could not be a ground to recover the amount of tax deducted at source from the assessee. In other words, even if the credit of the TDS amount was not available to the assessee for want of TDS certificate, the fact that the tax had been deducted at source from salary income of the assessee would be sufficient to hold that as per section 205, the revenue could not recover the TDS amount with interest from the assessee once again. In the result, the petition succeeded. As respondent No.6 had deducted the tax at source from the salary income of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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