TMI Blog2023 (1) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... processing the return and giving TDS credit. The Hon ble Delhi High Court in its above judgment issued seven mandamuses for necessary action of Income Tax Department, one of which is regarding the issue of non-credit of TDS to the taxpayer due to TDS mismatch despite the assessee furnishing before the AO, TDS certificate issued by the deductor. CBDT in view of the order of Hon ble Delhi High Court issued instruction to the AO s to grant credit of TDS when the assessee furnished TDS certificate as evidence against any mismatch amount after verification. And if necessary AO may issue notice to the deductor to compel to file correction statement as per the procedure laid down. We are inclined to set aside the order of Ld. CIT(A) and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DS to the tune of Rs. 8,43,847/-. Thereafter the assessee moved a rectification petition before ACIT, Circle-2(1), Kolkata on 09.03.2017 attaching therewith all TDS certificates along with copy of statement giving comprehensive details of TDS of Rs. 14,46,276/- as claimed in the return of income and requesting to allow the full claim of TDS to the assessee. However vide letter dated 12.07.2018 the AO intimated the assessee that claim has been rightly allowed to the extent of Rs. 6,02,389/- instead of Rs. 14,46,276/- due to mismatch of NSDL data. Once again vide letter dated 18.07.2018 the assessee filed TDS certificates of Rs. 14,46,276/- along with details of detectors such as names and addresses and TAN of deductors, amount of TDS etc how ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies but to no avail. Even the Ld. CIT(A) simply dismissed the appeal of the assessee in a mechanical manner by citing the reason that there is mismatch in NSDL data for no evidences were proved. We are mindful of the fact that this has happened due to mismatch of NSDL data and the AO restricted the claim of the TDS to Rs. 6,02,319/- despite the fact that the assessee furnished TDS certificates proving that the total TDS deducted on his behalf of Rs. 14,46,276/- along with the requisites documents such as names and addresses of deductors, TANs, granting of deduction etc. which sufficiently proved that the TDS was deposited by the deductors and deposited within the due time. It is the duty of AO to examine the issue on the basis of evidences ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer are sufficient and should be resorted to and the assessee cannot be left to the mercy or the sweet will of the deductors. Therefore, we direct that when an assessee approaches the Assessing Officer with requisite details and particulars, the said Assessing Officer will verify whether or not the deductor has made payment of the TDS and if the payment has been made, credit of the same should be given to the assessee. These details or the TDS certificate should be starting point for the Assessing Officer to ascertain and verify the true and correct position. The Assessing Officer will be at liberty to get in touch with the TDS circle in case he requires clarification or confirmation. He is also at liberty to get in touch with deductor b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or necessary action of Income Tax Department, one of which is regarding the issue of non-credit of TDS to the taxpayer due to TDS mismatch despite the assessee furnishing before the AO, TDS certificate issued by the deductor. The CBDT in view of the order of Hon ble Delhi High Court issued instruction to the AO s to grant credit of TDS when the assessee furnished TDS certificate as evidence against any mismatch amount after verification. And if necessary AO may issue notice to the deductor to compel to file correction statement as per the procedure laid down. In view of the above legal position and CBDT Instruction, we are inclined to set aside the order of Ld. CIT(A) and direct the AO to give credit to the assessee of full amount of Rs. 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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