2025 (5) TMI 1657

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.... Income-tax Act, 1961 (for short 'the Act') on 26.02.2021 and the order was served on 26.02.2021. There was a delay of 264 days in filing the appeal before the ld. CIT (A). Ld. CIT (A) condoned the delay in filing the appeal in view of the principles of natural justice. Ld. CIT (A) observed that the assessee was denied TDS credit of Rs. 34,456/- which was made on house property income. He observed that the assessee was having income from house property owned jointly by him along with his spouse and children and earned on the total rental income from house property of Rs. 19,84,280/-, tax was deducted of Rs. 98,428/-. He observed that this TDS was done in the hands of his spouse, Mrs. Novel Singhal Lavasa as per Form 26AS produced by the ass....

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....re such an intimation is unsustainable. 3 That the learned Commissioner of Income Tax (Appeals) has failed to appreciate that amount of Rs. 34,456/~ represents TDS deducted in the hands of the spouse of the appellant in respect of rental income taxed in the hands of the appellant and therefore denial of such credit is not in accordance with law and in fact is contrary to statutory provision section 199 of the Act read with Rule 37BA of Income Tax Rules, 1962. 3.1 That finding of the learned "Commissioner of Income Tax (Appeals) that "since TDS was done in the hands of his spouse, Smt. Novel Singhal Lavasa, credit can be allowed in the hands of spouse only" is contrary to provisions of section 199 read with Rule 37BA of the....

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....see's wife. The assessee has declared the rental income as well as claimed the relevant TDS which was denied by the AO. In this regard, he brought to my notice page 177 of the paper book wherein relevant chart of the rental income was disclosed and for the sake of clarity, it is reproduced below :- 9.7 A tabular chart in support of aforesaid claim is as under: Address of Property Owner of the property Share in property Tenant of Property Gross Rental Income shown in Income Tax Return (Pages of Paper Book) claim TDS Deducted (Pages of Paper Book) TDS claimed (Pages of Paper Book) Plot no. 3696 Sector 23-A, Gurgaon, Haryana- 122201 Mrs. Novel Singhal Lavasa 33.34% Larsen and Toubro Ltd. MUML000 51C ....