https://www.taxtmi.com/caselaws?id=432972 The Tribunal directed the assessing officer to re-examine the disallowance of TDS credit despite being reflected in form no 26AS, emphasizing the need for the assessee to submit an application under section 199 with the necessary declaration. The delay in filing the appeal before the Tribunal was condoned due to the Covid-19 pandemic. The Tribunal instructed the assessing officer to reevaluate the claim of TDS credit in the case of a partnership firm and directed the restoration of the rectification application for fresh adjudication. The dismissal of the appeal was set aside for reexamination by the assessing officer, allowing the grounds of appeal raised by the assessee for statistical purposes. en-us Mon, 16 Jan 2023 00:00:00 +0530 Tue, 17 Jan 2023 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432972 The Tribunal directed the assessing officer to re-examine the disallowance of TDS credit despite being reflected in form no 26AS, emphasizing the need for the assessee to submit an application under section 199 with the necessary declaration. The delay in filing the appeal before the Tribunal was condoned due to the Covid-19 pandemic. The Tribunal instructed the assessing officer to reevaluate the claim of TDS credit in the case of a partnership firm and directed the restoration of the rectification application for fresh adjudication. The dismissal of the appeal was set aside for reexamination by the assessing officer, allowing the grounds of appeal raised by the assessee for statistical purposes. Case-Laws Income Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432972