TMI Blog2022 (12) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement. However, on a perusal of Form 26AS statement submitted before us, it is observed, the amount being the TDS deducted by Employees Provident Fund organization is reflected in From 26AS. Similarly, TDS deducted by the employer M/s. Yaskawa India Pvt. Ltd. is also reflected in Form 26AS with TAN number. Thus, the allegation of the CPC that these two amounts are not reflected in Form 26AS, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Appellant by Sh. Narendra Kumar Jain, Advocate Respondent by Sh. Sanjay Kumar, Sr. DR ORDER PER SAKTIJIT DEY, JM: This is an appeal by the assessee against order dated 18.08.2020 of learned Commissioner of Income Tax (Appeals)-42, Delhi, pertaining to assessment year 2018-19. 2. The dispute in the present appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Rs.3,48,701/- on the allegation of mismatch with Form 26AS. Against the intimation issued under section 143(1) of the Income-tax Act, 1961 (for short the Act ), the assessee preferred an appeal before learned Commissioner (Appeals). However, learned Commissioner (Appeals) did not entertain assessee s claim. 3. We have considered rival submissions and perused the materials on record. The TDS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,78,692 2018 Y 4. On going through the reasoning of CPC as reproduced in the order of learned Commissioner (Appeals), it is observed, TDS credit for the aforesaid amounts was not granted to the assessee on the allegation that the credits claimed in the return of income are not reflected in Form 26AS statement. However, on a perusal of Form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee cannot be deprived of getting the benefit of tax genuinely deducted on his behalf. 5. In view of the aforesaid, we restore the issue to the Assessing Officer for the limited purpose of factually verifying assessee s claim qua the amounts reflected in Form 26AS and allow credit for the TDS amount reflected therein. Grounds are allowed for statistical purposes. 6. In the result, the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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