2022 (1) TMI 181

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....credit of TDS and issuing refund as against order u/s 143(1) dy. 12/08/2010 raising demand of Rs. 17,950/- cannot be entertained u/s 154(7) of the Act. 2. The ld. CIT(A), NFAC has erred on facts and in law in not considering the legal position that in the application filed by the assessee before the AO, he has not sought any amendment in the income assessed but only claimed credit for the tax deducted at source and therefore, section 154(7) is not applicable. 3. The ld. CIT(A), NFAC has erred on facts and in law in not directing to allow the credit of tax deducted at source by Centurion bank of Punjab of Rs. 39,130/- even when the assessee vide letter dt. 13/03/2013 has requested the AO to grant him the refund of Rs. 24,27....

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....itation prescribed U/s 154(7) of the Act. The assessee challenged the said order of the A.O. before the ld. CIT(A) but could not succeed as the ld. CIT(A) has upheld the action of the A.O. by treating the letter dated 03/08/2017 as barred by limitation. 3. Before the Tribunal, the ld. AR of the assessee has submitted that the assessee has not filed any application U/s 154 of the Act but these applications were filed for grant of refund as claimed in the return of income. He further submitted that even otherwise the first letter dated 13/03/2013 filed on 14/04/2013 as per acknowledgment, is within the period of limitation as prescribed U/s 154(7) of the Act. Therefore, the question of limitation does not arise when the assessee claimed th....

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....error. Thus, the ld. AR has submitted that non-grant of TDS credit and consequential refund on technical grounds by the A.O. and the ld. CIT(A) is not justified and liable to be aside. The ld. AR has prayed that undisputed amount of TDS refund credit and consequential refund may be granted to the assessee. 4. On the other hand, the ld. DR has submitted that the impugned order passed by the A.O. on the application of the assessee filed on 03/08/2017 which is undisputedly barred by limitation as prescribed U/s 154(7) of the Act. The ld. DR has further submitted that letter dated 13/03/2013 as claimed by the assessee is neither mentioned in the order of the A.O. nor in the impugned order of the ld.CIT(A), therefore, for the purpose of limit....

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....e provisions of this Act. When the TDS credit available to the assessee is reflected in Form 26AS then the assessee is even not required to assist the tax authorities to justify the claim once it is declared and claimed in the return of income. Further, the letter dated 13/03/2013 is well within the period of limitation as prescribed U/s 154(7) of the Act then non-performance of duties by the A.O. to take a decision on the said letter cannot be taken to prejudicial to the assessee when the second letter is filed by the assessee on 03/08/2017 for reminding the A.O. for the said claim. The whole conduct on the part of the authorities below for non-granting of due credit of TDS as well as refund is nothing but amounts to undue enrichment of th....