9911796707
TMI Blog2025 (5) TMI 1657X X X X Extracts X X X X X X X X Extracts X X X X ..... ) on 26.02.2021 and the order was served on 26.02.2021. There was a delay of 264 days in filing the appeal before the ld. CIT (A). Ld. CIT (A) condoned the delay in filing the appeal in view of the principles of natural justice. Ld. CIT (A) observed that the assessee was denied TDS credit of Rs. 34,456/- which was made on house property income. He observed that the assessee was having income from house property owned jointly by him along with his spouse and children and earned on the total rental income from house property of Rs. 19,84,280/-, tax was deducted of Rs. 98,428/-. He observed that this TDS was done in the hands of his spouse, Mrs. Novel Singhal Lavasa as per Form 26AS produced by the assessee but the TDS was claimed by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (Appeals) has failed to appreciate that amount of Rs. 34,456/~ represents TDS deducted in the hands of the spouse of the appellant in respect of rental income taxed in the hands of the appellant and therefore denial of such credit is not in accordance with law and in fact is contrary to statutory provision section 199 of the Act read with Rule 37BA of Income Tax Rules, 1962. 3.1 That finding of the learned "Commissioner of Income Tax (Appeals) that "since TDS was done in the hands of his spouse, Smt. Novel Singhal Lavasa, credit can be allowed in the hands of spouse only" is contrary to provisions of section 199 read with Rule 37BA of the Income Tax Rules' 1962 and therefore untenable. 3.2 That the learned Commissioner of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he brought to my notice page 177 of the paper book wherein relevant chart of the rental income was disclosed and for the sake of clarity, it is reproduced below :- 9.7 A tabular chart in support of aforesaid claim is as under: Address of Property Owner of the property Share in property Tenant of Property Gross Rental Income shown in Income Tax Return (Pages of Paper Book) claim TDS Deducted (Pages of Paper Book) TDS claimed (Pages of Paper Book) Plot no. 3696 Sector 23-A, Gurgaon, Haryana- 122201 Mrs. Novel Singhal Lavasa 33.34% Larsen and Toubro Ltd. MUML000 51C Rs. 3,44,559 (62-63) Rs. 98,422 (92 Rs. 29,510 (92) Ashok Lavasa (i.e. appellant) 33.33% Rs. 3,44,559 (8) - Rs. 34,456 (38) Avny Lavasa 33.33% Rs. 3,44,559 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deducted in the hands of the first person i.e. assessee's wife and it is brought to my notice that assessee's wife has declared the rental income and has also claimed the TDS to the extent the rental income declared by her. Similarly, the assessee has declared the rental income and also claimed the relevant TDS which was denied by the AO. I observed that in AY 2019-20, the claim of the assessee was already allowed by NFAC and the relevant order is already placed on record. Therefore, it is settled proposition. I direct the AO to allow the same and direct him to allow the relevant tax credit to the assessee.
9. In the result, the appeal of the assessee is allowed.
Order pronounced in the open court on this 21st day of May, 2025. X X X X Extracts X X X X X X X X Extracts X X X X
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