2025 (11) TMI 1164

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../s. Think & Learn Private Limited (in short TLPL) in assessment year 2024-25. The employer i.e. TLPL had paid gross salary of Rs. 1,04,07,665/- to the assessee during the year April 2023 to August 23 and deducted TDS of Rs. 37,04,946/- under section 192 of the Income Tax Act, 1961 (for short 'the Act'). The assessee also attached copy of pay slips for abovesaid period in the paper book submitted before the authorities below. The TLPL did not provide any Form 16 to the assessee for the same period. Assessee declared the gross salary income for filing the return of income and claimed the above said TDS. While processing the return under section 143(1) of the Act, since there was no TDS credit against the above said salary, the TDS was denied ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s dismissed." 4. Aggrieved assessee filed an appeal before us raising following grounds of appeal :- "1. The CIT (A) erred in upholding the decision of ADIT, CPC, Bengaluru to deny the TDS credit of Rs. 37,04,946/-. 2. The CIT (A) erred in conforming the additions of interest u/s 234B and 234C made by ADIT, CPC, Bengaluru." 5. At the time of hearing, both the counsels appearing for the assessee as well as Revenue before us brought on record relevant facts. 6. Considered the rival submissions and material placed on record. We observe that assessee has employed by TLPL and they have paid gross salary of Rs. 1,04,07,665/- to the assessee after deducting TDS of Rs. 37,04,946/-. Since the employer had not paid any TDS ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the paper book at sl. Nos.11 & 12. Hon'ble Gujarat High Court in the aforesaid decision has held as under :- "The case is no longer res integra and is covered by the decision of this very Court rendered in case of Devarsh Pravinbhai Patel v. Asstt. ClT [RISCA No. 12965 of 2018, dated 24-9-2018] where too, the petitioner was an employee of the Kingfisher Airlines and worked as a pilot. In his case also the. TDS on the salary made to the petitioner had not been deposited. It is only when the department raised the tax demand with interest and initiated the actions of the recovery that this Court was approached. Relying on the decision of the Gauhati High Court rendered in case of Asstt. CIT v. Om Prakash Gattani [2001] 117 Taxman 549....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h tax has been deducted from that income. What is noticeable in this provision is that its applicability is not dependent upon the credit for tax deducted being given under section 199. What is necessary for applicability of this provision is that the amount has been deducted from the income. In case where the amount has been deducted but not paid to the Central Government that eventuality is taken care of by section 201.The appellant could not show that under the law it may be permissible to proceed against the assessee even after deduction of the tax at source, nor could it be held that merely by deduction of tax at source, credit for deduction of tax at source has to be given even though the amount may not have been made over to the Gove....