TMI Blog2023 (2) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... who claimed the TDS. In the case of the present petitioner, as the TDS details had not shown of ITBA with PAN of assessee, the credit of the same was not feasible. The amount of TDS was of the husband of the assessee who expired on 3.2.2016. The petitioner was fair enough to offer the interest income received on account of the husband to offer the same in return of income. She has also paid the tax on the same and hence it is reflected in Form 26AS, as specifically ordered by the Commissioner (A). In such eventuality, instead of denying her, when the Commissioner (A) himself was convinced on reflection of the said amount on 26AS form, TDS could have been credited in the account of the petitioner. It was not the case that the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f income for assessment year 2017-18 at Rs.22,83,614/- which included the interest on the fixed deposits with banks and companies standing in the name of her late husband totalling to sum of Rs.8,13,496/-. 3. The return of income was processed under Section 143(1) on 23.4.2018 and the intimation was given under Section 143(1). The respondent did not disturb the income offered for taxation but found that the claim of TDS by the petitioner was not matching with the TDS standing in the name of the petitioner as per the departmental records. Therefore, Rs.52,658/- as short payment of tax upon the income offered was demanded. 4. The petitioner filed appeal before the CIT (Appeals) on the ground that the income from interest received in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given by the respondent in its affidavit-in-reply where none of these aspects have been questioned except the fact that the claim of the petitioner is unsustainable as shown to have been done in the name of the late husband on the ground that the credit of TDS is only on ITBA system and the same is available with the PAN of the assessee. In other words, for claiming the TDS, these details are available on ITBA, where credit of the same shall need to be given after PAN of the petitioner is ascertained. The petitioner is required to register as a representative/legal heir of the deceased and file return of income and then receive the TDS. The extract of CPGRAM is also brought on the record to urge that the contention of the petitioner is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. In view of the above facts, the contention of the appellant is found tenable and therefore, the AO is directed to verify the contention made by the appellant and grant the TDS credit as per the provisions of the IT Act after verifying the record. 10. It is quite clear that the income of late Mr.Kanakbhai Hatheesing is reflected in the statement of total income and it is also reflected in Form 26AS and hence, the corresponding TDS of Rs.81,353/- is allowable. It was her contention that she showed the income of her late husband and had offered the same for tax. The reflection of the same was in the Form 26AS before the Commissioner of Appeals. Thereafter, she requested the Assessing Officer to give effect to the order of CIT (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd's income which has been unjustly denied to me and for which I have succeeded in first appeal before CIT(A). I am presently assessed to tax by Assessing Officer Ward 5(2)(3), Ahmedabad. Current Status Case closed Date of Action 06/05/2020 Remarks The range head and the AO has reported that, assessee filed grievance for non-credit of TDS of Rs.81,353/-. Details submitted by assessee is verified and it is noticed that, the TDS has been deducted under the PAN of husband of assessee, who had expired on 03.02.2016. However, assessee claimed that, the interest income received in account of husband is offered in her return of income, therefore she is eligible to get credit of TDS. Contention of assessee is not accepta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce it is reflected in Form 26AS, as specifically ordered by the Commissioner (Appeals). In such eventuality, instead of denying her, when the Commissioner (Appeals) himself was convinced on reflection of the said amount on 26AS form, the TDS could have been credited in the account of the petitioner. It was not the case that the petitioner not paid the tax or not having offered the amount which has been accumulated in the account of her late husband. She should have been careful in filing it as a heir, as rightly pointed out by learned counsel Mr.Patel, however, if that was the lapse of her part, she could not have then paralyzed of not getting the refund when Form 26AS had clearly reflected this. In our opinion, the order of Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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