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Issues: Whether credit for tax deducted at source in the name of the deceased father could be allowed to the assessee, his sole legal heir, when the corresponding income had been offered to tax by the assessee in his return.
Analysis: The assessee had declared the income earned by the deceased father and had also paid self-assessment tax on the balance. The adjustment under section 143(1) denying TDS credit was held unsustainable because a legal representative may represent the estate of the deceased, and the TDS credit mechanism under section 199 and Rule 37BA permits credit where the income is assessable in another person's hands. The Tribunal followed the principle that in a genuine case the credit cannot be denied merely because the TDS certificate stood in the deceased's PAN, especially when the entire income had been brought to tax in the hands of the sole legal heir.
Conclusion: The TDS credit of Rs.1,34,220 deducted in the name of the deceased father was directed to be allowed to the assessee.
Final Conclusion: The disallowance of TDS credit was reversed and the assessee succeeded on the substantive tax credit issue; interest grounds were treated as consequential.
Ratio Decidendi: Where income of a deceased person is assessed in the hands of the sole legal heir and tax has been correspondingly paid, TDS credit cannot be denied merely because the deductor's certificate bears the deceased person's PAN, if the statutory credit mechanism supports grant of credit to the person in whose hands the income is assessed.
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