TaxTMI 
TaxTMI 
2024 (11) TMI 687
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....deducted the TDS at 10% while making the monthly rental payment. The balance rent of Rs. 90,000/- was paid by the tenant by cheque for which the assessee had issued proper receipts in which the deduction of tax at 10% was also mentioned by the assessee. The assessee shown the rental income in the return and also shown the TDS amount deducted by the tenant and filed its return of income. The said return was processed u/s. 143(1) of the Act and an intimation was generated on 12/10/2023 in which a demand of Rs. 1,20,000/- was made. In the intimation, in table B, it was mentioned that mismatch between tax credits claimed and allowed and the reasons for the said mismatch was mentioned as form 26AS does not contain amount of TDS /TCS with respect....
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....merely stating in para 6.6 that "The provisions of S.205 of the Act are not related to allowing TDS to the appellant." 4 The learned CIT(A) was not justified in rejecting the judgement of Delhi High Court by merely stating that "the case law quoted by the appellant the differs on facts and circumstances and not applicable in her case." The learned CIT(A) ought to have indicated in what way the facts of the case law cited was different from the appellant's case. 5 The order of the CIT(A) is bad in law since the points raised by the appellant were not properly considered. 6 In support of the appellant's contention that credit should not be denied, the appellant's cites the following decisions: i) PCIT Vs Jagjit Singh (2....
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....sued by the assessee towards the rental payments, the assessee had mentioned the cheque number, name of the bank and the period for which the rent has been received and also mentioned the fact that this amount is after deducting the TDS at 10% i.e. Rs. 10,000/-. These receipts were also produced before the Ld.CIT(A) and the assessee also relied on the Division Bench judgment of the Hon'ble Delhi High Court cited (supra) and also furnished the details about the tenant along with the TAN Number. The Ld.CIT(A) mainly relied on the provision 199 and rule 37BA of the rules and rejected the claim of the assessee. The Ld.CIT(A) has also given a finding that "the case law quoted by the appellant differs on facts and circumstances and it is not appl....
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....ly pointed out that the deductee / assessee cannot be called upon to pay tax, which has been deducted at source from his income. 9. We have also perused the another judgment relied by the Ld.AR reported in 337 CTR 129 (Delhi) wherein the Hon'ble High Court had held that "the revenue cannot recover the deficit tax at source from the assessee, which was deducted and pocketed by CAL and they cannot also refuse to grant credit for the same. The rationale being what the revenue cannot do directly, it is impermissible for it to reach the same end indirectly". 10. In all the judgements cited supra, the Hon'ble High Court had clearly pointed out that the assessee cannot be proceeded for the recovery of the tax dues when the deductor had deducted ....