TaxTMI 
TaxTMI 
2023 (2) TMI 390
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....d in her favour for the assessment year 2017-18. 2. The husband of the petitioner passed away on 3.2.2016. The petitioner filed return of 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 offer....
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....and proper be granted in the interest of justice. (c) to provide for the cost of this petition." 7. The reply is 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 rece....
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....The same is also reflected in the Form no.26AS and therefore the corresponding TDS of Rs.81,353/- is allowable. 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 Commission....
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....I therefore pray that necessary direction be given for granting me credit for the TDS made from my husband'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 i....