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TMI Blog2025 (5) TMI 1566X X X X Extracts X X X X X X X X Extracts X X X X ..... 143(1) by the Centralized Processing Centre (hereinafter referred to as "CPC"), Bengaluru, dated 24.04.2024. 2. The grounds of appeal raised by the assessee are as under: 1. On the facts and in the circumstances of the case, the ADDL/JCIT has erred in sustaining the order of CPC, Bangalore, where in CPC, Bangalore proportionately disallowed the TDS claimed by the assessee amounting to Rs. 23,10,058/- with respect to difference between the gross turnover as per form 26AS and total receipts offered to tax under various heads in the return. The disallowance Rs. 23,10,058/- of TDS made by the CPC, Bangalore and sustained the same by ADDL/JCIT is unjustified, unwarranted and uncalled for. 2. The appellant reserves the right to add, amend or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the deduction of tax and deposit of such tax deducted by the deductor has to be given to the Central Government and in a certificate to be issued to the deductee. This can be evidenced by TDS certificate and Form 26AS. A perusal of the Form 26AS of the appellant shows that Rs. 1,26,64,229/- was deducted against a payment of Rs. 2,23,12,720/-. Since TDS of Rs. 1,26,64,229/- is evidenced by Form 26AS pertaining to the appellant, the grant of credit of TDS of Rs. 1,26,64,229/- against the TDS claimed in ITR of Rs. 1,49,74,282/- oy the CPC and disallowed the TDS of Rs. 23,10,053/-is correct and justified. The contention made by the appellant is not acceptable. The ground raised by the appellant is dismissed. 5. At the outset, it is submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover as per form 26AS and total receipts offered to tax under various heads in the return of Income. GROUND NO.1: "On the facts and in the circumstances of the case, the ADDL/JCIT-Appeal has erred in sustaining the order of CPC, Bangalore, where in CPC, Bangalore proportionately disallowed the TDS claimed by the assessee amounting to Rs. 23,10,058/- with respect to difference between the gross turnover as per form 26AS and total receipts offered to tax under various heads in the return. The disallowance of TDS made by the CPC, Bangalore and sustained the same by ADDL/JCIT is unjustified, unwarranted and uncalled for." SUBMISSION: Observation of ADDL/JCIT-Appeal: * Refer para-6 (page no-11 to 14) of the Ld. ADDL/JCIT-Appeal order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive the assessee filed response on 24.02.2024 by stating as under :- "the gross receipts shown in Form 26AS, on which credit for TDS has been claimed, are higher than the total of the receipts is due to the following reasons:- 1. Some of the Parties has deducted TDS on Gross Bill Amount i.e TDS was deducted on GST amount also. 2. Some parties are following cash basis of accounting system and due to which they deducted TDS in the year of payment, the said receipt was already accounted for by the assessee in the previous year in which the bill was raised in our books of accounts." Copy of screenshot of response to defective notice is enclosed at page no. 23 of APB. * * That The return was processed by the CPC, and an intimation unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bengaluru, (2024) ITA No. 92/ JODH / 2024 (Kindly refer page no-105-110 of APB) 2) That the reason for variation in turnover between books of accounts and 26AS are as under :- Sl. No Particulars Amount Amount A Turnover As Per 26AS 69,98,75,842 B Reason for differences as under :- Difference due to GST -5,31,69,683 Difference Due To Bills Recorded In Last Year In Books of assessee But In 26AS Showing In Current Year -73,35,939 Sales recorded in books in which no TDS has been deducted 4289956 Sales recorded in current year but TDS deducted in next FY 6964676 Interest Income Showing In Books And In Form 26AS but not the part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... total TDS inadvertently claimed as per above working is Rs. 9,18,161/- (Rs.1,15,952/- +8,02,209/-) . * Considering the above working, a TDS amount of Rs. 13,91,892/- (Rs. 23,10,053 - Rs. 9,18,161) should be allowed. It is prayed accordingly. CA Bikram Jain (Counsel for the Assessee) 6. Based on aforesaid submission, it was the prayer by the counsel of the assessee that, the assessee had rightly claimed the TDS, which is wrongly been understood by the CPC and, the Ld. Addl/ JCIT had interpreted without verifying the facts and reconciliation submitted and explained by the assessee. Under such facts and circumstances, the TDS credit claimed by the assessee shall be allowed and the disallowance proposed by the Ld. AO and confi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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