2023 (2) TMI 1398

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....ratik Shah, AR For the Revenue : Shri Kumar Aditya, DR ORDER PER K. NARASIMHA CHARY, JM: Aggrieved by the order dated 10/08/2022 passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi ("Ld. CIT(A)"), in the case of NSL Renewable Power Private Limited ("the assessee") for the assessment year 2017-18, Revenue preferred this appeal. 2. ....

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....in this matter is whether the TDS in form 26AS is allowable to the assessee? Brief facts of the case relevant for this appeal are that in the return of income filed on 31/3/2018 for the assessment year 2017-18, the assessee claimed refund of the tax deducted at source (TDS) to the tune of Rs. 3,42,845/- in accordance with the entries in form 26AS as on the date. According to the assessee form 26AS....

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....the ITR. Revenue is aggrieved by such a direction issued by learned CIT(A) to the learned Assessing Officer. 5. Learned DR submitted that the excess claim of TDS made by the assessee was not claimed by the assessee in the return of income nor during the assessment proceedings. In such situation, the learned Assessing Officer being bound by the decision of the Hon'ble Apex Court in the case of M....

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....evised. Circular No. 14(XL-35) dated 11/04/1955 issued by Board of Revenue under Income tax Act, 1922 explains that - "Officers of the department must not take advantage of ignorance of an assessee as his rights. It is one of their duties to assist a taxpayer in every reasonable way, particularly in the matter of claiming and securing reliefs and in this regard the officers should take th....