TaxTMI 
TaxTMI 
2025 (8) TMI 446
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....Learned Assessing Officer and ADDL/JCIT(A)-1- NASHIK has erred in denying the assessee the tax credit for Rs. 22,06,321 being TDS in the name of her deceased husband Jagbandhu Das vide order u's 143 (1) of the IT Act,1961 dated 26/02/2020 and DIN: CPC/1920/A3/1966059404 and Appeal DIN & Order No: ITBA/APL/S/250/2024-25/1071817301(1) even though the assessee has offered e corresponding income in the name of Late Jagbandhu Das against the aforesaid TDS for taxation in the return of income filed by her. 2. That the Learned Assessing Officer and ADDL/JCIT(A)-NASHIK also has erred in denying the assessee the credit for TDS for the reason that there was mismatch in TDS claimed by the assessee which was in the name of the Late Jagbandhu Das (husband of the assessee) even though the corresponding income was offered by the assessee and accepted by the Assessing Officer. 3. That the Learned Assessing Officer and ADDL/JCIT(A)-NASHIK also has erred in accepting the income of Late Jagbandhu Das, husband of the assessee, as the income of the assessee but denying the assessee credit for corresponding TDS which is naturally in the name of Late Jagbandhu Das. 4. That ....
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....umbly craves leave to add, delete or modify all or any of the grounds of appeal." III. ITA No. 293/KOL/2025; AY 2021-22: "1. That the Learned Assessing Officer and ADDL/JCIT(A)-1-NASHIK has erred in denying the assessee the tax credit for Rs. 15,58,259 being TDS and Rs. 13,693 being TCS both in the name of her deceased husband Jagbandhu Das vide order u/s 143(1) of the IT Act, 1961 dated 25/06/2022 and DIN: CPC/2122/A3/230597483 & Appeal no: NFAC. 2. /2020-21/10244985 vide DIN & order No:-ITBA/APL/S/250/2024-25/1071824927(1) under section 250 even though the assessee has offered the corresponding income for taxation. 3. That the Learned Assessing Officer and ADDL/JCIT(A)-NASHIK has erred in denying the assessee the credit for TDS and TCS for the reason that there was mismatch in TDS and TCS claimed by the assessee which was in the name of the Late Jagbandhu Das (husband of the assessee) even though the corresponding income was offered by the assessee and accepted by the Assessing Officer. 4. That the Learned Assessing Officer and ADDL/JCIT(A)-NASHIK has erred in accepting the income of Late Jagbandhu Das, husband of the assessee, as the ....
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....1 In ITA No. 293/KOL/2025; AY 2021-22, Ground No. 1 has been inadvertently split into Ground Nos. 1 and 2. 3. We shall first take up the appeal in ITA No. 291/KOL/2025; AY 2019-20 as the lead case. Brief facts of the case mentioned in the Statement of Facts are that the assessee is an Individual and she e-filed her return of income for the said assessment year on 12/11/2019 declaring total income of Rs. 1,36,79,759/- and claiming credit of taxes paid of Rs. 46,52,910/-. However, the Ld. Assessing Officer, the Asst. Director of Income Tax, CPC, Bengaluru vide the Intimation issued u/s 143 (1) of the Act on 26/02/2020 accepted the returned income but allowed credit of taxes paid of Rs. 24,46,589/- only as against the tax credit claimed at Rs. 46,52,910/- and raised consequential demand of Rs. 25,98,755. Details of credit of taxes claimed by the assessee and credit allowed by the department have been mentioned as Rs.46,52,910/- and Rs.24,46,589/- respectively and a sum of Rs.22,06,321/- being the TDS in the name of the husband has not been allowed. In the return of income, in addition to her own income of Rs. 59,33,102/- (income from other sources-interest income), the assessee als....
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....Authority i.e. New Town Kolkata Development Authority, Department of Health & Family Welfare, Govt of West Bengal, it is seen that the husband of the appellant Shri Jagabandhu Das passed away on 15/06/2016 and the matter pertains to Assessment Year A.Y.2019-20. The appellant must have updated the records in the books of the deductor to deduct the TDS on her name but the appellant has failed to do so. Further, the appellant is a separate entity from her husband, the Appellant, the TDS credit now cannot be given to the appellant, even though she has declared the corresponding income, in her Return of Income, on his own accord. In this case, as per the Appellant, the due credit, part, is already appearing in the 26AS statement of his late husband. Considering the facts as mentioned above, the Appellant's ground, for allowing the TDS deducted, on the income earned by his late husband and TDS deducted in his late husband's name, cannot be claimed by the Appellant. The appellant must have filed separate return of income as legal heir or legal representative of the deceased Shri Jagabandhu Das to claim the TDS deducted. In view of the facts of the case, the ground no.1 raised by t....